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USSGL 

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End

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NonFed Fund Type

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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 (ESF) Assets - Holdings of 

Special Drawing Rights (SDR)

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 (SDR) 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. 2018-05 VI RBS - 1 June 2018
Part 1

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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. 2018-05 VI RBS - 2 June 2018
Part 1

SUPPLEMENT

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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. 2018-05 VI RBS - 3 June 2018
Part 1

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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

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

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. 2018-05 VI RBS - 4 June 2018
Part 1

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

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

3.11 198000 Asset for Agency's Custodial and Non-Entity Liabilities E F GA U

3.12

3.12 192100 Receivable From Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.12 199000 Other Assets E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.12 199000 Other Assets E F GA E/U

3.13

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

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

Federal debt securities held by the public and accrued interest

Federal employee and veteran benefits payable

Total assets

This line is calculated. Equals sum of lines 2.9 and 3.13.

Liabilities:

Non-federal

Accounts payable

Advances to others and prepayments (RC 23)/1

Asset for agency's custodial and non-entity liabilities (RC 46)/1

Other assets (RC 30)/1

Total federal assets

This line is calculated. Equals sum of lines 3.1 through 3.12.

Transfers receivable (RC 27)/1

Benefit program contributions receivable (RC 21)/1

Bulletin No. 2018-05 VI RBS - 5 June 2018
Part 1

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

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 Non-Fiduciary 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

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

Federal

Accounts payable (RC 22)/1

Accounts payable, capital transfers (RC 12)/1

Federal debt (RC 01)/1

Liabilities to government-sponsored enterprises (for use by Treasury only)

Insurance and guarantee program liabilities

Other liabilities

Total non-federal liabilities

This line is calculated. Equals sum of lines 6.1 through 6.9.

Environmental and disposal liabilities

Benefits due and payable

Loan guarantee liabilities

Bulletin No. 2018-05 VI RBS - 6 June 2018
Part 1

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

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

7.9 232000 Other Deferred Revenue E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

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 Non-Fiduciary 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

7.14

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

Total federal liabilities

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

Advances from others and deferred credits (RC 23)/1

Interest payable - debt (RC 02)/1

Bulletin No. 2018-05 VI RBS - 7 June 2018
Part 1

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

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 PriorYear

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 - Non-Financial 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 PriorYear

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

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.

Net position:

Net Position - funds from dedicated collections

Bulletin No. 2018-05 VI RBS - 8 June 2018
Part 1

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 Non-Expenditure 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 Non-Expenditure 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 Non-Expenditure 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 Non-Expenditure 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 Non-Budgetary 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 Non-Budgetary 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 (ESF)

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. 2018-05 VI RBS - 9 June 2018
Part 1

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 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-Non-Fiduciary 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 Non-Production 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 (ESF) 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 (ESF) 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. 2018-05 VI RBS - 10 June 2018
Part 1

SUPPLEMENT

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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 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 PriorYear

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 320110 Appropriations Outstanding - Transfers 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 - Non-Financial 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. 2018-05 VI RBS - 11 June 2018
Part 1

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 570500 Expended Appropriations - Prior-Period Adjustments 

Due to Corrections of Errors - Years Preceding the PriorYear

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 Non-Expenditure 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 Non-Expenditure 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 Non-Expenditure 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 Non-Expenditure 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 Non-Budgetary 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 Non-Budgetary 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. 2018-05 VI RBS - 12 June 2018
Part 1

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 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 (ESF)

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-Non-Fiduciary 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 Non-Production 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. 2018-05 VI RBS - 13 June 2018
Part 1

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.

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

This line is calculated. Equals sum of lines 8 and 10.

Bulletin No. 2018-05 VI RBS - 14 June 2018