Part 2

SUPPLEMENT

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403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

Government - Current-Year Authority

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

404800 This account is used to record anticipated Transfers to the 

General Fund of the U.S. Government - Prior-Year Balances

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

405000 Anticipated Reductions to Appropriations by Offsetting 

Collections or Receipts

Y B C E C D A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

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Type 

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Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411300 Appropriated Receipts Derived From Unavailable Trust or 

Special Fund Receipts

N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411400 Appropriated Receipts Derived From Available Trust or 

Special Fund Receipts

N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411600 Debt Forgiveness Appropriation N B D E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Cohort 

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of 

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Type Fund Type

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Type 

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TAS 

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Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP E/U N U N

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411800 Reestimated Loan Subsidy Appropriation N B D E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411900 Other Appropriations Realized N B D E D/C D/E/F

/P

D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411910 Indefinite Appropriation - Upward Adjustments N B D E D/C D/E/F

/P

D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

411912 Definite Appropriation - Adjustments for Trust Fund Share - 

Prior Year

N B C E C P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

411991 Other Appropriations Realized - International Monetary Fund 

- Reserve Tranche

N B D E D/C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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of 

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Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

411992 Other Appropriations Realized - International Monetary Fund 

- Letter of Credit

N B D E D/C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

411993 Other Appropriations Realized - International Monetary Fund 

- New Arrangements to Borrow (NAB)

N B D E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

411994 Other Appropriations Realized - International Monetary Fund 

- Exchange Rate Changes (NAB)

N B D E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

412050 Anticipated Definite Appropriation - Adjustments for Trust 

Fund Share - Prior Year

Y B C E C P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

412100 Amounts Appropriated From Specific Invested TAFS 

Reclassified - Receivable - Cancellation

N B D E D/C P/S D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

412200 Authority Adjusted for Interest on the Bureau of the Fiscal 

Service Securities

N B D B/E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

412600 Amounts Appropriated From Specific Invested TAFS - 

Receivable

N B D B/E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

412700 Amounts Appropriated From Specific Invested TAFS - 

Payable

N B C B/E D/C D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

412800 Amounts Appropriated From Specific Invested TAFS - 

Transfers-In

N B D E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

412900 Amounts Appropriated From Specific Invested TAFS - 

Transfers-Out

N B C E D/C B/P D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Cohort 

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Cust/ 

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Exch/ 

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Fed/ 

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PY

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Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

413200 Substitution of Contract Authority N B C E D/C S M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

413300 Decreases to Indefinite Contract Authority N B C E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

413400 Indefinite Contract Authority Withdrawn N B C E D/C D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

413415 Adjustment for Definite Contract Authority - Prior-Year N B C E C M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Cohort 

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Cust/ 

Noncust

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Nonexch

Fed/ 

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Prtnr

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PY

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Pgm 

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Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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 D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

414200 Actual Repayment of Borrowing Authority Converted to Cash N B C E D/C M 1001/1992-

2022

X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

414201 Modification Adjustment Transfer of Borrowing Authority 

Converted to Cash

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

2022

X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

of 

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Type 

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TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

of 

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Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

Government, Prior-Year Balances

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D BAL/

NEW

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

415400 Appropriation to Liquidate Contract Authority - NonAllocation - TransferredN B D E D/C D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

415500 Appropriation to Liquidate Contract Authority - Allocation - 

Transferred

N B D E D/C D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E N U X/K/N

415700 Authority Made Available From Appropriations (special or 

trust), Borrowing Authority and Contract Authority 

Previously Precluded From Obligation

N B D E D/C C/P D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

N B D E D/C D P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES U N U 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E N U N

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Indicator

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Exch/ 

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Fed/ 

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Trading 

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Year 

of 

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Reduction 

Type Fund Type

Reporting 

Type 

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Financing 

Account 

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TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E N U N

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

/S/X

D/M 1001/1992-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

416500 Allocations of Authority - Anticipated From Invested 

Balances

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

416512 Allocations of Authority - Anticipated From Invested 

Balances - Prior Year

Y B D E D/C P D A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

N B D B/E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

416612 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Prior Year

N B D E D/C P D F X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

416700 Allocations of Realized Authority - Transferred From 

Invested Balances

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

416712 Allocations of Realized Authority - Transferred From 

Invested Balances - Prior Year

N B D E D/C P D F X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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TAS 

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Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

417400 Transfers - Current-Year Borrowing Authority Converted to 

Cash

N B D E D/C X D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

417500 Allocation Transfers of Current-Year Authority for NonInvested AccountsN B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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 FundN B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

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Reduction 

Type Fund Type

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Type 

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Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

418300 Anticipated Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

419300 Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

N B D E D/C P/S D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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PY

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Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

419600 Balance Transfers-In - Expired to Expired N B D E D P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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 D/M F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

420190 Total Actual Resources - Collected - International Monetary 

Fund

N B D B/E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

of 

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Type Fund Type

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Type 

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Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

421512 Anticipated Offsetting Collections - Expenditure Transfer 

from Trust Funds - Adjustments for Trust Fund Share - Prior 

Year

Y B D E D S D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

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

2022

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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-

2022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

422512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Receivable - Adjustments for Trust Fund Share - 

Prior Year

N B D B/E D/C S D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

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

2022

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Budgetary 

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Cohort 

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Pgm 

Rpt 

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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 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

E/F/N B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

R 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-

2022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

E/F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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-

2022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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 D A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

425200 Reimbursements Earned - Collected From Federal/NonFederal Exception SourcesN B D E D/C D/M 1001/1992-

2022

E/F B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

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

2022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

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PY

Adj DEFC

Pgm 

Rpt 

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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 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

425400 Reimbursements Earned - Collected From Non-Federal 

Sources

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

2022

N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

425512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Collected - Adjustments for Trust Fund Share - Prior 

Year

N B D E D S D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG E/F/U N U N

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Budgetary 

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Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

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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 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

426700 Other Actual Governmental-Type Collections From NonFederal SourcesN B D E D/C D/M 1001/1992-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EP E N U N

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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BEA 

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Source

Budgetary 

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Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

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Prtnr

Trading 

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Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

427700 Other Actual Collections - Federal/Non-Federal Exception 

Sources

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

429000 Amortization of Investments in U.S. Treasury Zero Coupon 

Bonds

N B D E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Credit

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Type 

Code

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Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

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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 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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 D P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

435190 Partial Cancellation of Authority - International Monetary 

Fund

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

435400 Appropriation Withdrawn N B C E D/C P D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

436001 Appropriation Purpose Fulfilled - To be Returned to Treasury N B D E D D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

N B C E D/C M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

/P/S

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

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

/P/S

D/M F/P/T P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R ATB/OTR/

SEQ/XXX

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

438500 Temporary Sequester Returned for Cancellation N B D E D/C P/S D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D SEQ EG E/F/U N E K

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Type Fund Type

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Type 

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Account 

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TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EM/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 D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

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

/P/R/S

D/M F/P/T B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Pgm 

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Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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Account 

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TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

439401 Daily Inflation/Deflation Compensation Adjustment - 

Unavailable

N B C B/E C P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439402 Daily Inflation/Deflation Compensation Adjustment - 

Previously Unavailable

N B D B/E D P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439412 Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - 

Prior Year

N B D E D P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust 

Fund Share - Prior Year

Y B D E D P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ET E/F/U N U N

439500 Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority

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

/P/R/S

D/M 1001/1992-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439504 Obligation Limitation - Temporary - Prior-Year and CurrentYear Budget AuthorityN B C E C C/P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon 

Collection

N B C E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439700 Appropriations (special or trust), 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Source

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Cohort 

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Cust/ 

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Exch/ 

Nonexch

Fed/ 

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Pgm 

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Reimb 

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Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

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Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

439701 Appropriations Temporarily Precluded From Obligation - 

Prior-Year

N B C E D/C P D/M P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

439730 Appropriations Temporarily Precluded From Obligation N B C B/E D/C D B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D ES U N U X/N

439800 Offsetting Collections Temporarily Precluded From 

Obligation

N B C B/E D/C S D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D/R 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 D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

442000 Unapportioned Authority - Pending Rescission N B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

443000 Unapportioned Authority - OMB Deferral N B C E D/C D/M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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 D/M 1001/1992-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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 D/M 1001/1992-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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Year 

of 

BA

Reduction 

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TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

462090 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund

N B C B/E D/C D/M B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

462091 Unobligated Funds Exempt From Apportionment - 

International Monetary Fund - New Arrangements to Borrow 

(NAB)

N B C B/E D/C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG U N U N

463500 Funds Not Available - Adjustments to the Exchange 

Stabilization Fund (ESF)

N B C B/E D/C E M A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

D EG/EP E/U N U N

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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 D/M 1001/1992-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

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BEA 

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Source

Budgetary 

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Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

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PY

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Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

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

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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 D/M 1001/1992-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## D/R BAL/

NEW

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

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

2022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

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

2022

B/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders - Obligations, Recoveries

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

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

2022

F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

USSG

L 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 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

488100 Upward Adjustments of Prior-Year Undelivered Orders - 

Obligations, Unpaid

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## 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/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## 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 D/M 1001/1992-

2022

F ### #### B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders - Obligations, Recoveries

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

497200 Downward Adjustments of Prior-Year Paid Delivered Orders - 

Obligations, Refunds Collected

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

2022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021
Part 2

SUPPLEMENT

USSG

L 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 2021 Reporting

Section IV

U.S. Standard General Ledger Attribute Table

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

498100 Upward Adjustments of Prior-Year Delivered Orders - 

Obligations, Unpaid

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

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

## 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-

2022

B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U/V/W/

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

IRC Handout Bulletin No. 2021-12 Draft February 10, 2021