Part 1 Fiscal Year 2014 Reporting

Supplement Section III

Bulletin No. 2014-07 DRAFT III - 1 IRC Meeting August 14, 2014

PROPOSED CHANGES TO CURRENT TRANSACTION CODES FOR FISCAL YEAR 2014

F336 To record the closing of revenue, expense, and other financing source accounts to cumulative results of 

operations.

Budgetary Entry

None

ProprietaryEntry

Debit 331000 Cumulative Results of Operations

Debit 510000 Revenue From Goods Sold

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 531300 Interest Revenue - Subsidy Amortization

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

 Debit 540500 Unfunded FECA Benefit Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Nonfinancial Resources

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents

Debit 565000 Forfeiture Revenue - Forfeitures of Property

Debit 570000 Expended Appropriations

Debit 570500 Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors

Debit 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting 

Principles

Debit 572000 Financing Sources Transferred In Without Reimbursement

Debit 574000 Appropriated Dedicated Collections Transferred In

Debit 575000 Expenditure Financing Sources - Transfers-In

Debit 575500 Nonexpenditure Financing Sources - Transfers-In - Other

Debit 575600 Nonexpenditure Financing Sources - Transfers-In - Capital Transfers

Debit 577500 Nonbudgetary Financing Sources Transferred In

Debit 578000 Imputed Financing Sources

Debit 579000 Other Financing Sources

Debit 579100 Adjustment to Financing Sources - Downward Reestimate or Negative Subsidy

Debit 579500 Seigniorage

Debit 580000 Tax Revenue Collected - Not Otherwise Classified

Debit 580100 Tax Revenue Collected - Individual

Debit 580200 Tax Revenue Collected - Corporate

Debit 580300 Tax Revenue Collected - Unemployment

Debit 580400 Tax Revenue Collected - Excise
Part 1 Fiscal Year 2014 Reporting

Supplement Section III

Bulletin No. 2014-07 DRAFT III - 2 IRC Meeting August 14, 2014

Debit 580500 Tax Revenue Collected - Estate and Gift

Debit 580600 Tax Revenue Collected - Customs

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs

Debit 590000 Other Revenue

Debit 592100 Valuation Change in Investments - Exchange Stablization Fund

Debit 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust

Debit 599700 Financing Sources Transferred In From Custodial Statement Collections

Debit 619000 Contra Bad Debt Expense - Incurred for Others

Debit 619900 Adjustment to Subsidy Expense

Debit 660000 Applied Overhead

Debit 661000 Cost Capitalization Offset

 Credit 331000 Cumulative Results of Operations

 Credit 510900 Contra Revenue for Goods Sold

 Credit 520900 Contra Revenue for Services Provided

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 576500 Nonexpenditure Financing Sources - Transfers-Out - Other

 Credit 576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers

 Credit 577600 Nonbudgetary Financing Sources Transferred Out

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified

 Credit 583100 Contra Revenue for Taxes - Individual

 Credit 583200 Contra Revenue for Taxes - Corporate

 Credit 583300 Contra Revenue for Taxes - Unemployment

 Credit 583400 Contra Revenue for Taxes - Excise

 Credit 583500 Contra Revenue for Taxes - Estate and Gift

 Credit 583600 Contra Revenue for Taxes - Customs
Part 1 Fiscal Year 2014 Reporting

Supplement Section III

Bulletin No. 2014-07 DRAFT III - 3 IRC Meeting August 14, 2014

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified

 Credit 589100 Tax Revenue Refunds - Individual

 Credit 589200 Tax Revenue Refunds - Corporate

 Credit 589300 Tax Revenue Refunds - Unemployment

 Credit 589400 Tax Revenue Refunds - Excise

 Credit 589500 Tax Revenue Refunds - Estate and Gift

 Credit 589600 Tax Revenue Refunds - Customs

 Credit 590900 Contra Revenue for Other Revenue

 Credit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity

 Credit 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position

 Credit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the 

General Fund of the Treasury

 Credit 610000 Operating Expenses/Program Costs

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the 

Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

 Credit 672000 Bad Debt Expense

 Credit 673000 Imputed Costs

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year 

Budget Authority (Unobligated)

 Credit 690000 Nonproduction Costs