Previous Line # Previous Line Title

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

1 40

3.1 Fund balance with Treasury 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 Fund balance with Treasury 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

2

2.1 01

3.2 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 161800 Market Adjustment - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.2 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 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 Federal investments 2.1 169000 Other Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 02

3.5 Interest receivable - investments 2.2 134200 Interest Receivable - Investments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3

3.1 10

3.12

Asset for agency's custodial and non-entity liabilities - 

other than the General Fund of the U.S. Government 3.1 198100

Receivable from Custodian or Non-Entity Assets Receivable From 

a Federal Agency - Other Than the General Fund of the U.S. 

Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

3.2 12

3.4 Accounts receivable, capital transfers 3.2 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 Accounts receivable, capital transfers 3.2 192500 Capital Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.3 21

3.9 Benefit prgram contributions receivable 3.3 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 Benefit prgram contributions receivable 3.3 132100 Unfunded FECA Benefit Contributions Receivable E F EG U 7

3.4 22

3.3 Accounts receivable 3.4 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 Accounts receivable 3.4 131900 Allowance for Loss on Accounts Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.3 Accounts receivable 3.4 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

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

Assets (Note 2)

Intra-governmental

Fund Balance with Treasury (Note 3)

Investments (Note 5)

Federal investments (Note 5)

Interest receivable - investments (Note 5)

Accounts receivable, net (Note 6)

Asset for agency's custodial and non-entity liabilities - other than the 

General Fund of the U.S. Government

Accounts receivable, capital transfers

Benefit program contributions receivable

Accounts receivable, net

Bulletin No. 2020-21 DRAFT 1 IRC Handout July 16, 2020
Previous Line # Previous Line Title

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

3.3 Accounts receivable 3.4 136700

Allowance for Loss on 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 Accounts receivable 3.4 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 Accounts receivable 3.4 137700

Allowance for Loss on 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 Accounts receivable 3.4 199000 Other Assets E F CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U 7

3.5 27

3.8 Transfers receivable 3.5 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 Transfers receivable 3.5 133500 Expenditure Transfers Receivable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

3.8 Transfers receivable 3.5 139000 Appropriated Dedicated Collections Receivable E F ES/ET/US/UT E/U

4

4.1 04

3.6 Interest receivable - loans and not otherwise classified 4.1 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 Interest receivable - loans and not otherwise classified 4.1 134100 Interest Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

4.2 17

3.7 Loans receivable 4.2 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 Loans receivable 4.2 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 Loans receivable 4.2 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 Loans receivable 4.2 137100 Administrative Fees Receivable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5

5.1 23

3.10 Advances to others and prepayments 5.1 141000 Advances and Prepayments E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

5.2 30

3.13 Other assets 5.2 192100 Receivable From Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.13 Other assets 5.2 199000 Other Assets E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

3.13 Other assets 5.2 199000 Other Assets E F GA E/U

5.3 46

3.11 Asset for agency's custodial and non-entity liabilities 5.3 198000

Asset for Agency's Custodial and Non-Entity Liabilities - General 

Fund of the U.S. Government E F GA U

3.14 Total federal assets 6

7

2.1 Cash and other monetary assets 7 110100 General Fund of the U.S. Government's Operating Cash E N GA/MR U

2.1 Cash and other monetary assets 7 110300 Restricted Operating Cash E N GA/MR U

2.1 Cash and other monetary assets 7 110900 Checks Outstanding E N GA/MR U

2.1 Cash and other monetary assets 7 111000 Undeposited Collections E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 Cash and other monetary assets 7 112000 Imprest Funds E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 Cash and other monetary assets 7 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 Cash and other monetary assets 7 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 Cash and other monetary assets 7 113500 Funds Held Outside of Treasury - Non-Budgetary E N DF E/U

2.1 Cash and other monetary assets 7 114500

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

General Account E N GA/MR U

2.1 Cash and other monetary assets 7 119000 Other Cash E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

Transfers receivable

Loans receivable

Interest receivable - loans and not otherwise classified

Loans receivable

Other Assets (Note 12)

Advances to others and prepayments

Other assets

Asset for agency's custodial and non-entity liabilities

Total Intra-governmental

This line is calculated. Equals sum of lines 1 through 5.

With the public

Cash and other monetary assets (Note 4)

Bulletin No. 2020-21 DRAFT 2 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

2.1 Cash and other monetary assets 7 119090 Other Cash - International Monetary Fund E EG U

2.1 Cash and other monetary assets 7 119305 International Monetary Fund - Letter of Credit E EG U

2.1 Cash and other monetary assets 7 119306

International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment E EG U

2.1 Cash and other monetary assets 7 119307 International Monetary Fund - Dollar Deposits With the IMF E EG U

2.1 Cash and other monetary assets 7 119309 International Monetary Fund - Currency Holdings E EG U

2.1 Cash and other monetary assets 7 119333 International Monetary Fund - Reserve Position E EG U

2.1 Cash and other monetary assets 7 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 Cash and other monetary assets 7 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 Cash and other monetary assets 7 120000 Foreign Currency E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.1 Cash and other monetary assets 7 120500 Foreign Currency Denominated Equivalent Assets E N EP E

2.1 Cash and other monetary assets 7 120900 Uninvested Foreign Currency E N EP E

2.1 Cash and other monetary assets 7 134400 Interest Receivable on Special Drawing Rights (SDR) E N EP E

2.1 Cash and other monetary assets 7 138400 Interest Receivable - Foreign Currency Denominated Assets E N EP E

2.1 Cash and other monetary assets 7 153100 Seized Monetary Instruments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.1 Cash and other monetary assets 7 153200 Seized Cash Deposited E N DF E/U

8

2.2 Accounts and taxes receivable, net 8 131000 Accounts Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.2 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 132100 Unfunded FECA Benefit Contributions Receivable E N EG U

2.2 Accounts and taxes receivable, net 8 132500 Taxes Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 134300 Interest Receivable - Taxes E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.2 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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 Accounts and taxes receivable, net 8 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

9

2.3 Loans receivable, net 9 134100 Interest Receivable - Loans E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 Loans receivable, net 9 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

2.3 Loans receivable, net 9 135000 Loans Receivable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

2.3 Loans receivable, net 9 135090 Loans Receivable - International Monetary Fund E EG U

2.3 Loans receivable, net 9 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 Loans receivable, net 9 135990

Allowance for Loss on Loans Receivable - International Monetary 

Fund E EG U

2.3 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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

Accounts receivable, net (Note 6)

Direct loan and loan guarantees receivable, net (Note 8)

Bulletin No. 2020-21 DRAFT 3 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

2.3 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 139900 Allowance for Subsidy E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 Loans receivable, net 9 155100 Foreclosed Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 Loans receivable, net 9 155900 Foreclosed Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.3 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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 Loans receivable, net 9 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

10

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 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 Inventories and related property, net 10 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 Inventories and related property, net 10 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 Inventories and related property, net 10 151600 Operating Materials and Supplies in Development E EG/ER/ET E/U

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 152100 Inventory Purchased for Resale E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 152300 Inventory Held for Repair E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 152500 Inventory - Raw Materials E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 152600 Inventory - Work-in-Process E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 152700 Inventory - Finished Goods E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 152900 Inventory - Allowance E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 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 Inventories and related property, net 10 154900 Forfeited Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 156900 Commodities - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 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 Inventories and related property, net 10 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 Inventories and related property, net 10 159100 Other Related Property E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.4 Inventories and related property, net 10 159900 Other Related Property - Allowance E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

11

2.5 Property, Plant and Equipment, net 11 171100 Land and Land Rights E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 171200 Improvements to Land E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 172000 Construction-in-Progress E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 173000 Buildings, Improvements, and Renovations E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 174000 Other Structures and Facilities E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 175000 Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Inventory and related property, net (Note 9)

General property, plant, and equipment, net (Note 10)

Bulletin No. 2020-21 DRAFT 4 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

2.5 Property, Plant and Equipment, net 11 175900 Accumulated Depreciation on Equipment E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 181000 Assets Under Capital Lease E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 182000 Leasehold Improvements E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 183000 Internal-Use Software E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 184000 Other Natural Resources E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 184900 Allowance for Depletion E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.5 Property, Plant and Equipment, net 11 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 Property, Plant and Equipment, net 11 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

12

2.6 Debt and equity securities 12 134200 Interest Receivable - Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.6 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 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 Debt and equity securities 12 167000 Foreign Investments E N EP E

2.6 Debt and equity securities 12 167100 Discount on Foreign Investments E N EP E

2.6 Debt and equity securities 12 167200 Premium on Foreign Investments E N EP E

2.6 Debt and equity securities 12 167900 Foreign Exchange Rate Revalue Adjustments - Investments E N EP E

2.6 Debt and equity securities 12 169000 Other Investments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 3

13

2.7

Investments in government-sponsored enterprises (for 

use by Treasury only) 13 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

Investments in government-sponsored enterprises (for 

use by Treasury only) 13 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

Investments in government-sponsored enterprises (for 

use by Treasury only) 13 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

Investments in government-sponsored enterprises (for 

use by Treasury only) 13 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

14

2.8 Other assets 14 141000 Advances and Prepayments E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

2.8 Other assets 14 199000 Other Assets E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 4

2.8 Other assets 14 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 Total non-federal assets 15

Securities and investments (Note 5)

Investments in government-sponsored enterprises (for use by Treasury 

only)

Other assets (Note 12)

Total with the public

Bulletin No. 2020-21 DRAFT 5 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

4 Total assets 16

17

18 40

7.13 Liability for Fund Balance with Treasury 18 201000 Liability for Fund Balance With Treasury E F GA U

7.13 Liability for Fund Balance with Treasury 18 209010 Liability for Fund Balance While Awaiting a Warrant E F GA U

19

19.1 12

7.2 Accounts payable, capital transfers 19.1 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 Accounts payable, capital transfers 19.1 297000 Liability for Capital Transfers E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.2 21

7.8 Benefit program contributions payable 19.2 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 Benefit program contributions payable 19.2 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 Benefit program contributions payable 19.2 222500 Unfunded FECA Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.8 Benefit program contributions payable 19.2 229000 Other Unfunded Employment Related Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

19.3 22

7.1 Accounts payable 19.3 211000 Accounts Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.1 Accounts payable 19.3 212000 Disbursements in Transit E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 Accounts payable 19.3 213000 Contract Holdbacks E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 Accounts payable 19.3 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 Accounts payable 19.3 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 Accounts payable 19.3 294000 Capital Lease Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.1 Accounts payable 19.3 296000 Accounts Payable From Canceled Appropriations E F EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

7.1 Accounts payable 19.3 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

19.4 27

7.7 Transfers payable 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 Transfers payable 19.4 215500 Expenditure Transfers Payable E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.7 Transfers payable 19.4 299100 Other Liabilities - Reductions E F EC/EG/EM/EP/ER/ES/ET/TR E/U

7.7 Transfers payable 19.4 299200 Appropriated Dedicated Collections Liability E F ES/ET/US/UT E/U

20

20.1 01

7.3 Federal debt 20.1 253000

Securities Issued by Federal Agencies Under General and Special 

Financing Authority E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

7.3 Federal debt 20.1 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 Federal debt 20.1 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 Federal debt 20.1 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 Federal debt 20.1 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 Federal debt 20.1 254000 Participation Certificates E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

20.2 02

This line is calculated. Equals the sum of lines 7 through 14.

Total assets

This line is calculated. Equals the sum of lines 6 and 15.

Stewardship PP&E (Note 11)

Liabilities (Note 13)

Intra-governmental

Liability for Fund Balance with Treasury

Accounts payable

Accounts payable, capital transfers

Benefit program contributions payable (Note 15)

Accounts payable

Transfers payable

Federal debt and interest payable (Note 14)

Federal debt

Interest payable - debt

Bulletin No. 2020-21 DRAFT 6 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

7.4 Interest payable - debt 20.2 214200 Accrued Interest Payable - Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

21

21.1 04

7.5 Interest payable - loans and not otherwise classified 21.1 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 Interest payable - loans and not otherwise classified 21.1 214100 Accrued Interest Payable - Loans E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U 7

21.2 17

7.6 Loans payable 21.2 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 Loans payable 21.2 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 Loans payable 21.2 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 Loans payable 21.2 259000 Other Debt E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22

22.1 23

7.9 Advances from others and deferred credits 22.1 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 Advances from others and deferred credits 22.1 232000 Other Deferred Revenue E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

22.2 29

7.12 Other liabilities (without reciprocals) 22.2 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

7.12 Other liabilities (without reciprocals) 22.2 222500 Unfunded FECA Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.12 Other liabilities (without reciprocals) 22.2 229000 Other Unfunded Employment Related Liability E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.12 Other liabilities (without reciprocals) 22.2 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

7.12 Other liabilities (without reciprocals) 22.2 241000 Liability for Clearing Accounts E Z CF E/U

7.12 Other liabilities (without reciprocals) 22.2 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

22.3 30

7.14 Other liabilities 22.3 259000 Other Debt E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

7.14 Other liabilities 22.3 299000 Other Liabilities Without Related Budgetary Obligations E F GA E/U

7.14 Other liabilities 22.3 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 Other liabilities 22.3 299100 Other Liabilities - Reductions E F GA E/U

7.14 Other liabilities 22.3 299100 Other Liabilities - Reductions E G EC/EG/EM/EP/ER/ES/ET/TR E/U

22.4 46

7.10

Liability to the General Fund of the U.S. Government 

for custodial and other non-entity assets 22.4 298000 Custodial Liability E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.10

Liability to the General Fund of the U.S. Government 

for custodial and other non-entity assets 22.4 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

22.5 10

7.11

Liability to agency other than the General Fund of the 

U.S. Government for custodial and other non-entity 

assets 22.5 298000 Custodial Liability E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.11

Liability to agency other than the General Fund of the 

U.S. Government for custodial and other non-entity 

assets 22.5 298500

Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

7.15 Total federal liabilities 23

24

Debt associated with loans (Note 14)

Interest payable - loans and not otherwise classified

Loans payable

Other Liabilities (Notes 15 and 17)

Advances from others and deferred credits (Note 17)

Other liabilities (without reciprocals) (Note 15)

Other liabilities (Note 17)

Liability to the General Fund of the U.S. Government for custodial and 

other non-entity assets (Note 17)

Liability to agency other than the General Fund of the U.S. Government for 

custodial and other non-entity assets

Total Intra-governmental

This line is calculated. Equals the sum of lines 18 through 22.

With the public

Accounts payable

Bulletin No. 2020-21 DRAFT 7 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

6.1 Accounts payable 24 211000 Accounts Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E/U

6.1 Accounts payable 24 212000 Disbursements in Transit E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.1 Accounts payable 24 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 Accounts payable 24 296000 Accounts Payable From Canceled Appropriations E N EC/EG/EM/EP/ER/ES/ET/GA/TR E/U

25

6.2

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 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

Federal debt securities held by the public and accrued 

interest 25 254000 Participation Certificates E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 Other liabilities 25 259000 Other Debt E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

26

6.3 Federal employee and veteran benefits payable 26 219100

Liability for Employer Benefits and Claims Incurred but Not 

Reported E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 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

6.9 Other liabilities 26 222000 Unfunded Leave E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 261000 Actuarial Pension Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 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 Federal employee and veteran benefits payable 26 265000 Actuarial FECA Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.3 Federal employee and veteran benefits payable 26 269000 Other Actuarial Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

27

6.4 Environmental and disposal liabilities 27 299500 Estimated Cleanup Cost Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E/U

28

6.5 Benefits due and payable 28 216000 Entitlement Benefits Due and Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

29

6.6 Loan guarantee liabilities 29 218000 Loan Guarantee Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

30

6.7

Liabilities to Government-sponsored enterprises (for 

use by Treasury only) 30 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

Liabilities to Government-sponsored enterprises (for 

use by Treasury only) 30 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

31

6.8 Insurance and guarantee program liabilities 31 220000 Liability for Unpaid Insurance Claims E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.8 Insurance and guarantee program liabilities 31 220500 Liability for Unearned Insurance Premiums E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

Federal debt and interest payable (Note 14)

Federal employee and veteran benefits payable (Note 15)

Environmental and disposal liabilities (Note 16)

Benefits due and payable

Loan guarantee liability (Note 8)

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

Insurance and guarantee program liabilities

Bulletin No. 2020-21 DRAFT 8 IRC Handout July 16, 2020
Previous Line # Previous Line Title

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

6.8 Insurance and guarantee program liabilities 31 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

32

6.9 Other liabilities 32 201000 Liability for Fund Balance With Treasury E N GA U

6.9 Other liabilities 32 213000 Contract Holdbacks E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 Other liabilities 32 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 Other liabilities 32 219200

Special Drawing Right (SDR) Certificates Issued to Federal 

Reserve Banks E N EP E

6.9 Other liabilities 32 219300 Allocation of Special Drawing Rights (SDRs) E N EP E

6.9 Other liabilities 32 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 Other liabilities 32 221100 Withholdings Payable E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 Other liabilities 32 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 Other liabilities 32 232000 Other Deferred Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 Other liabilities 32 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 Other liabilities 32 241000 Liability for Clearing Accounts E N CF E/U

6.9 Other liabilities 32 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 Other liabilities 32 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 Other liabilities 32 292000 Contingent Liabilities E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 Other liabilities 32 294000 Capital Lease Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E/U

6.9 Other liabilities 32 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 Other liabilities 32 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 Total non-federal liabilities 33

8 Total liabilities 34

35

36

36.1

9.1 Net Position - funds from dedicated collections 36.1 309000 Unexpended Appropriations While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310500

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G EC/EG/EM/EP/ER/ES/ET/TR E

9.1 Net Position - funds from dedicated collections 36.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G EC/EG/EM/EP/ER/ES/ET/TR E

36.2

9.1 Net Position - funds from dedicated collections 36.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

Other liabilities (Notes 17, 18, and 19)

Total with the public

This line is calculated. Equals sum of lines 24 through 32.

Total liabilities

This line is calculated. Equals the sum of lines 23 and 33.

Commitments and Contingencies (Note 19)

Net position

Total net position - Funds from Dedicated Collections (Note 20) (Combined 

or Consolidated)

Unexpended appropriations - Funds from Dedicated Collections

Cumulative results of operations - Funds from Dedicated Collections

Bulletin No. 2020-21 DRAFT 9 IRC Handout July 16, 2020
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Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 531800 Contra Revenue for Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 531900 Contra Revenue for Interest Revenue - Other E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 570500

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 571300

Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US E

9.1 Net Position - funds from dedicated collections 36.2 572000 Financing Sources Transferred In Without Reimbursement E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 573000 Financing Sources Transferred Out Without Reimbursement E F/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 573500 Appropriated Dedicated Collections to be Transferred In E F ES/ET/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 573600 Appropriated Dedicated Collections to be Transferred Out E F ES/ET/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 575500 Non-Expenditure Financing Sources - Transfers-In - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 576500 Non-Expenditure Financing Sources - Transfers-Out - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

Bulletin No. 2020-21 DRAFT 10 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

9.1 Net Position - funds from dedicated collections 36.2 577500 Non-Budgetary Financing Sources Transferred In E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 580000 Tax Revenue Collected - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 580500 Tax Revenue Collected - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 589000 Tax Revenue Refunds - Not Otherwise Classified E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 589500 Tax Revenue Refunds - Estate and Gift E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 590900 Contra Revenue for Other Revenue E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E 2

9.1 Net Position - funds from dedicated collections 36.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 592100

Valuation Change in Investments - Exchange Stabilization Fund 

(ESF) E N ER E

9.1 Net Position - funds from dedicated collections 36.2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N UG E

9.1 Net Position - funds from dedicated collections 36.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG E

9.1 Net Position - funds from dedicated collections 36.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

Bulletin No. 2020-21 DRAFT 11 IRC Handout July 16, 2020
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USSGL

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Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

9.1 Net Position - funds from dedicated collections 36.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 633800 Remuneration Interest E F/N EP E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 679000 Other Expenses Not Requiring Budgetary Resources E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 679500

Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees E N DF E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) E N EP E

9.1 Net Position - funds from dedicated collections 36.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 719100

Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges E N EP E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 727100 Gains on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 727200 Losses on Changes in Long-Term Assumptions E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) E N EP E

9.1 Net Position - funds from dedicated collections 36.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 729100

Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges E N EP E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

9.1 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 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 Net Position - funds from dedicated collections 36.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT E

37

Total net position - Funds other than those from Dedicated Collections 

(Combined or Consolidated)

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USSGL Crosswalk - Reclassified Balance Sheet

37.1

9.2

Net Position - funds other than those from dedicated 

collections 37.1 309000 Unexpended Appropriations While Awaiting a Warrant E G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 309010 Appropriations Outstanding - Warrants to be Issued E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310000 Unexpended Appropriations - Cumulative B EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310100 Unexpended Appropriations - Appropriations Received E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310200 Unexpended Appropriations - Transfers-In E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310300 Unexpended Appropriations - Transfers-Out E F EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310500

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310600 Unexpended Appropriations - Adjustments E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310700 Unexpended Appropriations - Used E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310800

Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 310900

Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G EC/EG/EM/EP/ER/ES/ET/TR U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 320000 Appropriations Outstanding - Cumulative B GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 320100 Appropriations Outstanding - Warrants Issued E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 320110 Appropriations Outstanding - Transfers E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 320600 Appropriations Outstanding - Adjustments E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 320700 Appropriations Outstanding - Used E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.1 320800 Appropriations Outstanding - Prior-Period Adjustments E F GA U

37.2

9.2

Net Position - funds other than those from dedicated 

collections 37.2 331000 Cumulative Results of Operations B CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 531100 Interest Revenue - Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 531300 Interest Revenue - Subsidy Amortization E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Unexpended appropriations - Funds other than those from Dedicated 

Collections

Cumulative results of operations - Funds other than those from Dedicated 

Collections

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USSGL Crosswalk - Reclassified Balance Sheet

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 532000 Penalties and Fines Revenue E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 532500 Administrative Fees Revenue E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 540500 Unfunded FECA Benefit Revenue E F/N EG U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue E F/N EG U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 560000 Donated Revenue - Financial Resources E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 570000 Expended Appropriations E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 570005 Appropriations - Expended E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 570500

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year E G CF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 570800

Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 570810 Appropriations - Expended - Prior-Period Adjustments E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 570900

Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles E G CF/DF/EC/EG/EM/EP/ER/ES/ET/TR/UG/US/UT U

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USSGL Crosswalk - Reclassified Balance Sheet

9.2

Net Position - funds other than those from dedicated 

collections 37.2 571000

Transfer in of Agency Unavailable Custodial and Non-Entity 

Collections E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 571200

Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 571300

Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 573500 Appropriated Dedicated Collections to be Transferred In E F ES/ET/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 573600 Appropriated Dedicated Collections to be Transferred Out E F ES/ET/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 578000 Imputed Financing Sources E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 579000 Other Financing Sources E Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 579001

Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization E G EG U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 579010 Other General Fund Financing Sources E F/Z GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 579500 Seigniorage E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 580400 Tax Revenue Collected - Excise E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

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USSGL Crosswalk - Reclassified Balance Sheet

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 589300 Tax Revenue Refunds - Unemployment E G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 591900 Revenue and Other Financing Sources - Cancellations E G EC/EG/EM/EP/ER/ES/ET/TR/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 591910

Cancellations of Revenue and Other Financing Sources - The 

General Fund of the U.S. Government E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 592100

Valuation Change in Investments - Exchange Stabilization Fund 

(ESF) E N ER U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 592200

Valuation Change in Investments for Federal Government 

Sponsored Enterprise E N UG U

Bulletin No. 2020-21 DRAFT 16 IRC Handout July 16, 2020
Previous Line # Previous Line Title

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

9.2

Net Position - funds other than those from dedicated 

collections 37.2 592300 Valuation Change in Investments - Beneficial Interest in Trust E N UG U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 599000 Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 599100 Accrued Collections for Others - Statement of Custodial Activity E F/G/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 599300

Offset to Non-Entity Collections - Statement of Changes in Net 

Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 599400

Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position E F/G CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 615000 Expensed Asset E CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 619900 Adjustment to Subsidy Expense E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 633000 Other Interest Expenses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 640000 Benefit Expense E F/N/Z CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 660000 Applied Overhead E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 661000 Cost Capitalization Offset E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 671000 Depreciation, Amortization, and Depletion E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 672000 Bad Debt Expense E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 673000 Imputed Costs E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 679500

Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees E N DF U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 711000 Gains on Disposition of Assets - Other E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

Bulletin No. 2020-21 DRAFT 17 IRC Handout July 16, 2020
Previous Line # Previous Line Title

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No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 718000 Unrealized Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 719000 Other Gains E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 719090 Gains on International Monetary Fund Assets E EG U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 721100 Losses on Disposition of Investments E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 728000 Unrealized Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/MR/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 729000 Other Losses E F/N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 729090 Losses on International Monetary Fund Assets E EG U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 730000 Extraordinary Items E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 760000 Changes in Actuarial Liability E N CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments E F GA U

9.2

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 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

Net Position - funds other than those from dedicated 

collections 37.2 880400 Purchases of Assets - Other E F CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT U

10 Total net position 38 Total net position

This line is calculated. Equals the sum of lines 36 and 37.

Bulletin No. 2020-21 DRAFT 18 IRC Handout July 16, 2020
Previous Line # Previous Line Title

Line

No.

USSGL

Acct. USSGL Account Title Begin/End Fed/NonFed Fund Type Reporting Type Code Recip. Cat. Addl. Info.

Part 1 Fiscal Year 2020 Reporting

SUPPLEMENT Section VI

USSGL Crosswalk - Reclassified Balance Sheet

11 Total liabilities and net position 39 Total liabilities and net position

This line is calculated. Equals the sum of lines 34 and 38.

Bulletin No. 2020-21 DRAFT 19 IRC Handout July 16, 2020
Footnotes and Additional Information

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/Non-federal attribute domain value of G for the General Fund.

Bulletin No. 2020-21 DRAFT 20 IRC Handout July 16, 2020