Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 11 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

101000 Fund Balance With Treasury N A D B/E D/C G ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

109000 Fund Balance With Treasury Under a Continuing 

Resolution

N P D E D/C G ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

110100 General Fund Operating Cash N P D B/E D/C N GA/MR U N U N

110300 Restricted Operating Cash N P D B/E D/C N GA/MR U N U N

110900 Checks Outstanding N P C B/E D/C N GA/MR U N U N

111000 Undeposited Collections N P D B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

112000 Imprest Funds N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

112500 U.S. Debit Card Funds N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

113000 Funds Held by the Public N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

114500 Cash Held by U.S. Disbursing Officers Outside the 

Treasury's General Account

N P D B/E D/C N GA/MR U N U N

119000 Other Cash N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

119300 International Monetary Fund Assets - Reserve 

Position

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

119400 Exchange Stabilization Fund Assets - Holdings of 

Special Drawing Rights

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

119500 Other Monetary Assets N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

120000 Foreign Currency N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

120500 Foreign Currency Denominated Equivalent Assets N A D B/E D/C N EP E N U N

120900 Uninvested Foreign Currency N A D B/E D/C N EP E N U N

125000 Central Accounting/Agency Reconciliation Account N P D B/E D/C N GA U N U N

131000 Accounts Receivable N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

131900 Allowance for Loss on Accounts Receivable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 12 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

132000 Funded Employment Benefit Contributions 

Receivable

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

132100 Unfunded FECA Benefit Contributions Receivable N P D B/E D/C F/N ### /#### EG U D/G/N U N

132500 Taxes Receivable N P D B/E D/C A/S G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

132900 Allowance for Loss on Taxes Receivable N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

133000 Receivable for Transfers of Currently Invested 

Balances

N P D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

133500 Expenditure Transfers Receivable N P D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134000 Interest Receivable - Not Otherwise Classified N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/TR/UG/US/

UT

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

134100 Interest Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134200 Interest Receivable - Investments N A D B/E D/C A/S F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134300 Interest Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134400 Interest Receivable on Special Drawing Rights N P D B/E D/C A N EP E N U N

134500 Allowance for Loss on Interest Receivable - Loans N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134600 Allowance for Loss on Interest Receivable - 

Investments

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134700 Allowance for Loss on Interest Receivable - Not 

Otherwise Classified

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

134800 Allowance for Loss on Interest Receivable - Taxes N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

135000 Loans Receivable N P D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

135100 Capitalized Loan Interest Receivable - Non-Credit 

Reform

N P D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 13 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

135900 Allowance for Loss on Loans Receivable N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

136000 Penalties and Fines Receivable - Not Otherwise 

Classified

N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

136100 Penalties and Fines Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

136300 Penalties and Fines Receivable - Taxes N P D B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

136500 Allowance for Loss on Penalties and Fines 

Receivable - Loans

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

136700 Allowance for Loss on Penalties and Fines 

Receivable - Not Otherwise Classified

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

136800 Allowance for Loss on Penalties and Fines 

Receivable - Taxes

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

137000 Administrative Fees Receivable - Not Otherwise 

Classified

N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

137100 Administrative Fees Receivable - Loans N P D B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

137300 Administrative Fees Receivable - Taxes N P D B/E D/C A/S G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

137500 Allowance for Loss on Administrative Fees 

Receivable - Loans

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

137700 Allowance for Loss on Administrative Fees 

Receivable - Not Otherwise Classified

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

137800 Allowance for Loss on Administrative Fees 

Receivable - Taxes

N P C B/E D/C A/S N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

138000 Loans Receivable - Troubled Assets Relief Program N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

138100 Interest Receivable - Loans - Troubled Assets Relief 

Program

N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

138400 Interest Receivable - Foreign Currency Denominated 

Assets

N P D B/E D/C A N EP E N U N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 14 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

138500 Allowance for Loss on Interest Receivable - Loans - 

Troubled Assets Relief Program

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

138900 Allowance for Subsidy - Loans - Troubled Assets 

Relief Program

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

139900 Allowance for Subsidy N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

141000 Advances and Prepayments N P D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

151100 Operating Materials and Supplies Held for Use N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

151200 Operating Materials and Supplies Held in Reserve 

for Future Use

N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

151300 Operating Materials and Supplies - Excess, 

Obsolete, and Unserviceable

N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

151400 Operating Materials and Supplies Held for Repair N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

151900 Operating Materials and Supplies - Allowance N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

152100 Inventory Purchased for Resale N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

152200 Inventory Held in Reserve for Future Sale N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

152300 Inventory Held for Repair N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

152400 Inventory - Excess, Obsolete, and Unserviceable N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

152500 Inventory - Raw Materials N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

152600 Inventory - Work-in-Process N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

152700 Inventory - Finished Goods N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 15 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

152900 Inventory - Allowance N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

153100 Seized Monetary Instruments N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

153200 Seized Cash Deposited N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

154100 Forfeited Property Held for Sale N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

154200 Forfeited Property Held for Donation or Use N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

154900 Forfeited Property - Allowance N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

155100 Foreclosed Property N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

155900 Foreclosed Property - Allowance N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

156100 Commodities Held Under Price Support and 

Stabilization Support Programs

N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

156900 Commodities - Allowance N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

157100 Stockpile Materials Held in Reserve N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

157200 Stockpile Materials Held for Sale N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

159100 Other Related Property N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

159900 Other Related Property - Allowance N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

161000 Investments in U.S. Treasury Securities Issued by 

the Bureau of the Fiscal Service

N A D B/E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

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

Bureau of the Fiscal Service

N A C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 16 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

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

Bureau of the Fiscal Service

N A D B/E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

161300 Amortization of Discount and Premium on U.S. 

Treasury Securities Issued by the Bureau of the 

Fiscal Service

N A D B/E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

161800 Market Adjustment - Investments N A D B/E D/C E/F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

162000 Investments in Securities Other Than the Bureau of 

the Fiscal Service Securities

N A D B/E D/C E/F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

162100 Discount on Securities Other Than the Bureau of the 

Fiscal Service Securities

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

162200 Premium on Securities Other Than the Bureau of the 

Fiscal Service Securities

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

162300 Amortization of Discount and Premium on Securities 

Other Than the Bureau of the Fiscal Service 

Securities

N A D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

163000 Investments in U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

N A D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

163100 Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

N A C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

163300 Amortization of Discount on U.S. Treasury Zero 

Coupon Bonds Issued by the Bureau of the Fiscal 

Service

N A D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

164200 Preferred Stock Accounted for Under the Provisions 

of the Federal Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

164300 Allowance for Subsidy - Preferred Stock Accounted 

for Under the Provisions of the Federal Credit 

Reform Act

N A C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

164400 Common Stock Accounted for Under the Provisions 

of the Federal Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

164500 Allowance for Subsidy - Common Stock Accounted 

for Under the Provisions of the Federal Credit 

Reform Act

N A C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

164600 Discount on Securities Account for Under the 

Provisions of the Federal Credit Reform Act

N A C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

164700 Premium on Securities Accounted for Under the 

Provisions of the Federal Credit Reform Act

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 17 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

165000 Preferred Stock in Federal Government Sponsored 

Enterprise

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

165100 Market Adjustment - Senior Preferred Stock in 

Federal Government Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

165200 Common Stock Warrants in Federal Government 

Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

165300 Market Adjustment - Common Stock Warrants in 

Federal Government Sponsored Enterprise

N A D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

167000 Foreign Investments N A D B/E D/C N EP E N U N

167100 Discount on Foreign Investments N A C B/E D/C N EP E N U N

167200 Premium on Foreign Investments N A D B/E D/C N EP E N U N

167900 Foreign Exchange Rate Revalue Adjustments - 

Investments

N A D B/E D/C N EP E N U N

169000 Other Investments N P D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

171100 Land and Land Rights N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

171200 Improvements to Land N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

171900 Accumulated Depreciation on Improvements to Land N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

172000 Construction-in-Progress N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

173000 Buildings, Improvements, and Renovations N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

173900 Accumulated Depreciation on Buildings, 

Improvements, and Renovations

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

174000 Other Structures and Facilities N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

174900 Accumulated Depreciation on Other Structures and 

Facilities

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

175000 Equipment N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 18 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

175900 Accumulated Depreciation on Equipment N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

181000 Assets Under Capital Lease N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

181900 Accumulated Depreciation on Assets Under Capital 

Lease

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

182000 Leasehold Improvements N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

182900 Accumulated Amortization on Leasehold 

Improvements

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

183000 Internal-Use Software N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

183200 Internal-Use Software in Development N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

183900 Accumulated Amortization on Internal-Use Software N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

184000 Other Natural Resources N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

184900 Allowance for Depletion N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

189000 Other General Property, Plant, and Equipment N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

189900 Accumulated Depreciation on Other General 

Property, Plant, and Equipment

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

192100 Receivable From Appropriations N P D B/E D/C A/S G ### #### CF/EC/EG/EM/

EP/ER/ES/ET/

GA/TR/UG/US

/UT

E/F/U D/G/N U/E X/N

192300 Contingent Receivable for Capital Transfers N P D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

192500 Capital Transfers Receivable N P D B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

198000 Asset for Agency's Custodial and Non-Entity 

Liabilities

N P D B/E D/C F ### /#### GA U N U N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 19 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

199000 Other Assets N P D B/E D/C F/G/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

199500 General Property, Plant, and Equipment Permanently 

Removed but Not Yet Disposed

N P D B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/U D/G/N U/E X/K/N

199900 Central Accounting Control Account N P D B/E D/C GA/MR U N U N

201000 Liability for Fund Balance With Treasury N P C B/E D/C F ### /#### GA U N U N

211000 Accounts Payable N P C B/E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

E/F/U D/G/N U/E X/N

211200 Accounts Payable for Federal Government 

Sponsored Enterprise

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

212000 Disbursements in Transit N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

213000 Contract Holdbacks N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

214000 Accrued Interest Payable - Not Otherwise Classified N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

214100 Accrued Interest Payable - Debt N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

215000 Payable for Transfers of Currently Invested Balances N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

215500 Expenditure Transfers Payable N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

216000 Entitlement Benefits Due and Payable N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

217000 Subsidy Payable to the Financing Account N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

218000 Loan Guarantee Liability N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

219000 Other Liabilities With Related Budgetary 

Obligations

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

219100 Employee Health Care Liability Incurred but Not 

Reported

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 20 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

219200 Special Drawing Right (SDR) Certificates Issued to 

Federal Reserve Banks

N P C B/E D/C N EP E N U N

219300 Allocation of Special Drawing Rights (SDRs) N P C B/E D/C N EP E N U N

221000 Accrued Funded Payroll and Leave N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

221100 Withholdings Payable N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

221300 Employer Contributions and Payroll Taxes Payable N P C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

221500 Other Post Employment Benefits Due and Payable N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

221600 Pension Benefits Due and Payable to Beneficiaries N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

221700 Benefit Premiums Payable to Carriers N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

221800 Life Insurance Benefits Due and Payable to 

Beneficiaries

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

222000 Unfunded Leave N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

222500 Unfunded FECA Liability N P C B/E D/C F/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

229000 Other Unfunded Employment Related Liability N P C B/E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

231000 Liability for Advances and Prepayments N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

232000 Other Deferred Revenue N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

240000 Liability for Nonfiduciary Deposit Funds and 

Undeposited Collections

N P C B/E D/C N/Z CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

241000 Liability for Clearing Accounts N P C B/E D/C N/Z CF E/F/U D/G/N U/E X/N

251000 Principal Payable to the Bureau of the Fiscal Service N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 21 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

251100 Capitalized Loan Interest Payable - Non-Credit 

Reform

N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

252000 Principal Payable to the Federal Financing Bank N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

253000 Securities Issued by Federal Agencies Under General 

and Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

253100 Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

253200 Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

253300 Amortization of Discount on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority

N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

253400 Amortization of Premium on Securities Issued by 

Federal Agencies Under General and Special 

Financing Authority

N P D B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

254000 Participation Certificates N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

259000 Other Debt N P C B/E D/C F/G/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

261000 Actuarial Pension Liability N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

262000 Actuarial Health Insurance Liability N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

263000 Actuarial Life Insurance Liability N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

265000 Actuarial FECA Liability N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

266000 Actuarial Liabilities for Federal Insurance and 

Guarantee Programs

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

267000 Actuarial Liabilities for Treasury-Managed Benefit 

Programs

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

269000 Other Actuarial Liabilities N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 22 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

291000 Prior Liens Outstanding on Acquired Collateral N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

292000 Contingent Liabilities N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

292200 Contingent Liabilities - Federal Government 

Sponsored Enterprise

N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

292300 Contingent Liability for Capital Transfers N P C B/E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

294000 Capital Lease Liability N P C B/E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

296000 Accounts Payable From Canceled Appropriations N P C B/E D/C F/N ### /#### EC/EG/EM/EP/

ER/ES/ET/GA/

TR

E/F/U D/G/N U/E/C X/K/N

297000 Liability for Capital Transfers N P C B/E D/C A/S F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/N

298000 Custodial Liability N P C B/E D/C S G/N/Z ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

E/F/U D/G/N U/E X/N

298500 Liability for Non-Entity Assets Not Reported on the 

Statement of Custodial Activity

N P C B/E D/C A G ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

E/F/U D/G/N U/E X/N

299000 Other Liabilities Without Related Budgetary 

Obligations

N P C B/E D/C F/G/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

E/F/U D/G/N U/E X/N

299500 Estimated Cleanup Cost Liability N P C B/E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/N

310000 Unexpended Appropriations - Cumulative N P C B/E D/C EC/EG/EM/EP/

ER/ES/ET/TR

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

310100 Unexpended Appropriations - Appropriations 

Received

N P C E D/C G ### #### EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U/E X/N

310200 Unexpended Appropriations - Transfers-In N P C E D/C F ### /#### EC/EG/EM/EP/

ER/ES/ET/TR

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

310300 Unexpended Appropriations - Transfers-Out N P D E D/C F ### /#### EC/EG/EM/EP/

ER/ES/ET/TR

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

310500 Unexpended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year

N P D E D/C Z EC/EG/EM/EP/

ER/ES/ET/TR

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

310600 Unexpended Appropriations - Adjustments N P D E D/C G ### #### EC/EG/EM/EP/

ER/ES/ET/TR

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

310700 Unexpended Appropriations - Used N P D E D/C G ### #### EC/EG/EM/EP/

ER/ES/ET/TR

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

310800 Unexpended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors

N P D E D/C Z EC/EG/EM/EP/

ER/ES/ET/TR

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

310900 Unexpended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles

N P D E D/C Z EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 23 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

320000 Appropriations Outstanding - Cumulative N P D B/E D/C GA U N U N

320100 Appropriations Outstanding - Warrants Issued N P D E D/C F ### /#### GA U N U N

320600 Appropriations Outstanding - Adjustments N P C E D/C F ### /#### GA U N U N

331000 Cumulative Results of Operations N P C B/E D/C CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

340000 Fiduciary Net Assets N P C B/E D/C CF/DF/EC/EG/

EM/EP/ER/ES/

ET/TR/UG/US/

UT

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

341000 Contributions to Fiduciary Net Assets N P C E D/C CF/DF/EC/EG/

EM/EP/ER/ES/

ET/TR/UG/US/

UT

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

342000 Withdrawals or Distributions of Fiduciary Net 

Assets

N P D E D/C CF/DF/EC/EG/

EM/EP/ER/ES/

ET/TR/UG/US/

UT

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

403200 Estimated Indefinite Contract Authority Y B D E D/C D/M EG/EP/ER/ET E/F/U N U X/K/N

403400 Anticipated Adjustments to Contract Authority Y B C E D/C D/M EC/EG/EM/EP/

ER/ES/ET/TR

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

404200 Estimated Indefinite Borrowing Authority Y B D E D/C D/M F/P/T 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

404400 Anticipated Reductions to Borrowing Authority Y B C E D/C D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

404700 Anticipated Transfers to the General Fund of the 

Treasury - Current-Year Authority

Y B C E D/C B/P/S D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

404800 Anticipated Transfers to the General Fund of the 

Treasury - Prior-Year Balances

Y B C E D/C 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

406000 Anticipated Collections From Non-Federal Sources Y B D E D/C A/B/E D/M 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

407000 Anticipated Collections From Federal Sources Y B D E D/C A/B/E D/M 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

408100 Amounts Appropriated From a Specific TreasuryManaged Trust Fund TAFS - Receivable - 

Transferred

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

/P/R/S

D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

408200 Allocations of Realized Authority - To Be 

Transferred From Invested Balances - Transferred

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

/P/R/S

D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

408300 Transfers - Current-Year Authority - Receivable - 

Transferred

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

/P/R/S

D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

411100 Debt Liquidation Appropriations N B D E D/C D/P D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

411200 Liquidation of Deficiency - Appropriations N B D E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

411300 Appropriated Receipts Derived from Unavailable 

Trust or Special Fund Receipts

N B D E D/C D/P D/M B/P/X SEQ/XXX ES/ET E/F/U N U/E X/K/N

411400 Appropriated Receipts Derived from Available Trust 

or Special Fund Receipts

N B D E D/C D/P D/M B/P/X ES/ET E/F/U N U/E X/K/N

411500 Loan Subsidy Appropriation N B D E D/C D/P D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

411600 Debt Forgiveness Appropriation N B D E D/C P D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

411700 Loan Administrative Expense Appropriation N B D E D/C D/P D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

411800 Reestimated Loan Subsidy Appropriation N B D E D/C B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

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

P

D/M B/P/X EC/EG/EM/EP/

ER/ES/ET

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

412000 Anticipated Indefinite Appropriations Y B D E D/C D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 24 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

412100 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Cancellation

N B D E D/C P/S D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

412200 Authority Adjusted for Interest on the Bureau of the 

Fiscal Service Securities

N B D B/E D/C M B/P/X EG E/F/U N U X/K/N

412300 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Receivable - Temporary 

Reduction

N B D E D/C B/P/S D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

412400 Amounts Appropriated From Specific Invested 

TAFS Reclassified - Payable - Temporary 

Reduction/Cancellation

N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

412500 Loan Modification Adjustment Transfer 

Appropriation

N B D E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

412600 Amounts Appropriated From Specific Invested 

TAFS - Receivable

N B D B/E D/C B/P D/M B/P/X SEQ/XXX ES/ET E/F/U N U/E X/K/N

412700 Amounts Appropriated From Specific Invested 

TAFS - Payable

N B C B/E D/C D/M B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

412800 Amounts Appropriated From Specific Invested 

TAFS - Transfers-In

N B D E D/C B/P D/M B/P/X SEQ/XXX EC/EG/EM/EP/

ER/ES/ET/TR

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

412900 Amounts Appropriated From Specific Invested 

TAFS - Transfers-Out

N B C E D/C B/P D/M B/P/X SEQ/XXX EC/EG/EM/EP/

ER/ES/ET/TR

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

413000 Appropriation To Liquidate Contract Authority 

Withdrawn

N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

413100 Current-Year Contract Authority Realized N B D E D/C D/M P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

413200 Substitution of Contract Authority N B C E D/C S P/X ER E/F/U N U X/K/N

413300 Decreases to Indefinite Contract Authority N B C E D/C D/M P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

413400 Contract Authority Withdrawn N B C E D/C P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

413500 Contract Authority Liquidated N B C E D/C P/S D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

413600 Contract Authority To Be Liquidated by Trust Funds N B C B/E D/C D/M P/X ET E/F/U N U X/K/N

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

413800 Appropriation To Liquidate Contract Authority N B D E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

413900 Contract Authority Carried Forward N B D B/E D/C EG/EP/ER/ET E/F/U N U X/K/N

414000 Substitution of Borrowing Authority N B C E D/C P/S D/M F/P/T B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414100 Current-Year Borrowing Authority Realized N B D E D/C D/M F/P/T 1992-2014 P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414200 Actual Repayment of Borrowing Authority 

Converted to Cash

N B C E D/C 1992-2014 X EG/EP/ER/ES/

ET/TR

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

414300 Current-Year Decreases to Indefinite Borrowing 

Authority Realized

N B C E D/C D/M F/P/T 1992-2014 P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414400 Borrowing Authority Withdrawn N B C E D/C F/P/T 1992-2014 P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414500 Borrowing Authority Converted to Cash N B C E D/C F/P/T 1992-2014 B/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414600 Actual Repayments of Debt, Current-Year Authority N B C E D/C B/P/S D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414700 Actual Repayments of Debt, Prior-Year Balances N B C E D/C 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

414800 Resources Realized From Borrowing Authority N B D E D/C F/P/T 1992-2014 B/X EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U/E X/N

414900 Borrowing Authority Carried Forward N B D B/E D/C F/P/T 1992-2014 EG/EP/ER/ES/

ET

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

415000 Reappropriations - Transfers-In N B D E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 25 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

415100 Actual Capital Transfers to the General Fund of the 

Treasury, Current-Year Authority

N B C E D/C P/S D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

415200 Actual Capital Transfers to the General Fund of the 

Treasury, Prior-Year Balances

N B C E D/C 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

415300 Transfers of Contract Authority - Nonallocation N B D B/E D/C F ### #### B/P/X BAL/NE

W

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

415400 Appropriation To Liquidate Contract Authority - 

Nonallocation - Transferred

N B D E D/C B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

415500 Appropriation To Liquidate Contract Authority - 

Allocation - Transferred

N B D E D/C B/P/X ET E N U X/K/N

415700 Authority Made Available From Receipt or 

Appropriation Balances Previously Precluded From 

Obligation

N B D E D/C C/P P/X EG/ES/ET E/F/U N U X/K/N

415800 Authority Made Available From Offsetting 

Collection Balances Previously Precluded From 

Obligation

N B D E D/C D/M P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

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

/P/R/S

D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

416500 Allocations of Authority - Anticipated From 

Invested Balances

Y B D E D/C D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

416600 Allocations of Realized Authority - To Be 

Transferred From Invested Balances

N B D B/E D/C D/M F ### #### B/P/X EG/EP/ES/ET E/F/U N U X/K/N

416700 Allocations of Realized Authority - Transferred 

From Invested Balances

N B D E D/C D/M F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

416800 Allocations of Realized Authority Reclassified - 

Authority To Be Transferred From Invested 

Balances - Temporary Reduction

N B D E D/C D/M F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

417000 Transfers - Current-Year Authority N B D E D/C P/S D/M F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

417100 Nonallocation Transfers of Invested Balances - 

Receivable

N B D B/E D/C D/M B/P/X SEQ/XXX EG/ES/ET E/F/U N U/E X/K/N

417200 Nonallocation Transfers of Invested Balances - 

Payable

N B C B/E D/C D/M B/P/X SEQ/XXX EP/ES/ET E/F/U N U X/K/N

417300 Nonallocation Transfers of Invested Balances - 

Transferred

N B D E D/C D/M F ### #### B/P/X SEQ/XXX EC/EG/EM/EP/

ER/ES/ET/TR

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

417500 Allocation Transfers of Current-Year Authority for 

Noninvested Accounts

N B D E D/C P/S D/M F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

417600 Allocation Transfers of Prior-Year Balances N B D E D/C P/S F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

418000 Anticipated Transfers - Prior-Year Balances Y B D E D/C 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

418300 Anticipated Balance Transfers - Unobligated 

Balances - Legislative Change of Purpose

Y B D E D/C P/R/S D/M 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

419000 Transfers - Prior-Year Balances N B D E D/C P/S F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

419100 Balance Transfers - Extension of Availability Other 

Than Reappropriations

N B D E D/C P/S F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

419200 Balance Transfers - Unexpired to Expired N B D E D/C P/S B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

419300 Balance Transfers - Unobligated Balances - 

Legislative Change of Purpose

N B D E D/C P/S D/M F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

419500 Transfer of Obligated Balances N B D E D/C 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U/E X/N

419600 Balance Transfers-In - Expired to Expired N B D E D P/S B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U N E K/N

419700 Balance Transfers-Out - Expired to Expired N B C E C P/S B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U N E K/N

419900 Transfer of Expired Expenditure Transfers - 

Receivable

N B D E D/C F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

420100 Total Actual Resources - Collected N B D B/E D/C 1992-2014 EC/EG/EM/EP/

ER/ES/ET/TR

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

421000 Anticipated Reimbursements and Other Income Y B D E D/C A/B/E D/M 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 26 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

421200 Liquidation of Deficiency - Offsetting Collections N B D E D/C D/M E/F/N B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

421500 Anticipated Expenditure Transfers from Trust Funds Y B D E D/C A/B/E D/M 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

422100 Unfilled Customer Orders Without Advance N B D B/E D/C D/M 1992-2014 E/F B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

422200 Unfilled Customer Orders With Advance N B D B/E D/C D/M 1992-2014 E/F/N B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

422500 Expenditure Transfers from Trust Funds - 

Receivable

N B D B/E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

423000 Unfilled Customer Orders Without Advance - 

Transferred

N B D E D/C D/M 1992-2014 E/F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

423100 Unfilled Customer Orders With Advance - 

Transferred

N B C E D/C D/M 1992-2014 E/F/N B/X EC/EG/EM/EP/

ER/ES/ET/TR

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

423200 Appropriation Trust Fund Expenditure Transfers - 

Receivable - Transferred

N B D E D/C D/M 1992-2014 F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

423300 Reimbursements and Other Income Earned - 

Receivable - Transferred

N B D E D/C D/M 1992-2014 E/F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

423400 Other Federal Receivables - Transferred N B D E D/C D/M 1992-2014 F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

425100 Reimbursements and Other Income Earned - 

Receivable

N B D B/E D/C D/M 1992-2014 E/F B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

425200 Reimbursements and Other Income Earned - 

Collected

N B D E D/C D/M 1992-2014 E/F/N B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

425300 Prior-Year Unfilled Customer Orders With Advance - 

Refunds Paid

N B D E D/C D/M 1992-2014 E/F/N B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

425500 Expenditure Transfers from Trust Funds - Collected N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426000 Actual Collections of "governmental-type" Fees N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426100 Actual Collections of Business-Type Fees N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426200 Actual Collections of Loan Principal N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426300 Actual Collections of Loan Interest N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426400 Actual Collections of Rent N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426500 Actual Collections From Sale of Foreclosed Property N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426600 Other Actual Business-Type Collections From NonFederal SourcesN B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

426700 Other Actual "governmental-type" Collections From 

Non-Federal Sources

N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

427100 Actual Program Fund Subsidy Collected N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

427300 Interest Collected From Treasury N B D E D/C D/M 1992-2014 B/P/X EG/EP/ER/TR E/F/U D/G/N U/E X/K/N

427500 Actual Collections From Liquidating Fund N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

427600 Actual Collections From Financing Fund N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

427700 Other Actual Collections - Federal N B D E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

428300 Interest Receivable From Treasury N B D B/E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

428500 Receivable From the Liquidating Fund N B D B/E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

428600 Receivable From the Financing Fund N B D B/E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

428700 Other Federal Receivables N B D B/E D/C D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 27 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

429000 Amortization of Investments in U.S. Treasury Zero 

Coupon Bonds

N B D E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

429500 Adjustments to the Exchange Stabilization Fund N B D B/E D/C B/P/X EP E/F/U N U X/K/N

431000 Anticipated Recoveries of Prior-Year Obligations Y B D E D/C A/B/E 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

432000 Adjustments for Changes in Prior-Year Allocations 

of Budgetary Resources

N B D E D/C P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

435000 Canceled Authority N B C B/E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

435100 Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant

N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

435500 Cancellation of Appropriation From Unavailable 

Receipts

N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

435600 Cancellation of Appropriation From Invested 

Balances

N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

435700 Cancellation of Appropriated Amounts Receivable 

From Invested Trust or Special Funds

N B C E D/C D/M P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

437000 Offset to Appropriation Realized for Redemption of 

Treasury Securities

N B C E D/C B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

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

/P/S

D/M F/P/T B/P/X ATB/OTR/

SEQ

EC/EG/EM/EP/

ER/ES/ET/TR

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

438300 Temporary Reduction - Prior-Year Balances N B C E D/C D/P/S D/M P/X ATB/OTR/

SEQ

EC/EG/EM/EP/

ER/ES/ET/TR

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

438400 Temporary Reduction/Cancellation Returned by 

Appropriation

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

/P/S

D/M F/P/T P/X ATB/OTR/

SEQ

EG/EP/ER/ES/

ET/TR

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

438700 Temporary Reduction of Appropriation From 

Unavailable Receipts, New Budget Authority

N B C E D/C D/P D/M B/P/X ATB/OTR/

SEQ

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

438800 Temporary Reduction of Appropriation From 

Unavailable Receipts, Prior-Year Balances

N B C E D/C D/P D/M B/P/X OTR/SEQ ES/ET E/F/U N U/E X/K/N

439000 Reappropriations - Transfers-Out N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U N E K/N

439100 Adjustments to Indefinite Appropriations N B C E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

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

/P/R/S

D/M F/P/T B/P/X ATB/OTR/

SEQ

EC/EG/EM/EP/

ER/ES/ET/TR

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

439300 Permanent Reduction - Prior-Year Balances N B C E D/C B/C/D

/P/R/S

D/M F/P/T B/P/X ATB/OTR/

SEQ

EC/EG/EM/EP/

ER/ES/ET/TR

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

439400 Receipts Unavailable for Obligation Upon 

Collection

N B C B/E D/C D/M B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

439500 Authority Unavailable for Obligation Pursuant to 

Public Law - Temporary

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

/P/R/S

D/M 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

439600 Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts Unavailable for 

Obligation Upon Collection

N B C E D/C B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

439700 Receipts and Appropriations Temporarily Precluded 

From Obligation

N B C B/E D/C C/P D/M B/P/X EG/ES/ET E/F/U N U/E X/K/N

439800 Offsetting Collections Temporarily Precluded From 

Obligation

N B C B/E D/C S D/M B/P/X EG/EP/ER/ES E/F/U N U/E X/K/N

439900 Special and Trust Fund Refunds and Recoveries 

Temporarily Unavailable - Receipts and 

Appropriations Temporarily Precluded From 

Obligation

N B C E D/C B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

442000 Unapportioned Authority - Pending Rescission N B C E D/C 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

443000 Unapportioned Authority - OMB Deferral N B C E D/C 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

445000 Unapportioned Authority N B C B/E D/C 1992-2014 B/P/X D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

451000 Apportionments N B C E D/C A/S 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N U X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 28 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

459000 Apportionments - Anticipated Resources - Programs 

Subject to Apportionment

Y B C E D/C A/S 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

461000 Allotments - Realized Resources N B C E D/C A/S 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

462000 Unobligated Funds Exempt From Apportionment N B C B/E D/C A/S 1992-2014 B/P/X D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

463000 Funds Not Available for Commitment/Obligation N B C E D/C A/B/E 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

465000 Allotments - Expired Authority N B C B/E D/C A/B/E 1992-2014 B/P/X D/R EC/EG/EM/EP/

ER/ES/ET/TR

E/F/U D/G/N E K/N

469000 Anticipated Resources - Programs Exempt From 

Apportionment

Y B C E D/C A/S 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

470000 Commitments - Programs Subject to Apportionment N B C E D/C A/S 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

472000 Commitments - Programs Exempt From 

Apportionment

N B C E D/C A/S 1992-2014 D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

480100 Undelivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1992-2014 B/P/X ## D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

480200 Undelivered Orders - Obligations, Prepaid/Advanced N B C B/E D/C A/B/E #### D/M 1992-2014 B/P/X ## D/R BAL/NE

W

EC/EG/EM/EP/

ER/ES/ET/TR

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

483100 Undelivered Orders - Obligations Transferred, 

Unpaid

N B C E D/C 1992-2014 F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

483200 Undelivered Orders - Obligations Transferred, 

Prepaid/Advanced

N B C E D/C 1992-2014 B/X EC/EG/EM/EP/

ER/ES/ET/TR

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

487100 Downward Adjustments of Prior-Year Unpaid 

Undelivered Orders - Obligations, Recoveries

N B D E D/C 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

487200 Downward Adjustments of Prior-Year 

Prepaid/Advanced Undelivered Orders - Obligations, 

Refunds Collected

N B D E D/C D/M 1992-2014 F/N B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

488100 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Unpaid

N B C E D/C A/B/E #### 1992-2014 B/P/X ## D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

488200 Upward Adjustments of Prior-Year Undelivered 

Orders - Obligations, Prepaid/Advanced

N B C E D/C A/B/E #### D/M 1992-2014 B/P/X ## D/R BAL/NE

W

EC/EG/EM/EP/

ER/ES/ET/TR

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

490100 Delivered Orders - Obligations, Unpaid N B C B/E D/C A/B/E #### 1992-2014 B/P/X ## D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

490200 Delivered Orders - Obligations, Paid N B C E D/C A/B/E #### D/M 1992-2014 B/P/X ## D/R BAL/NE

W

EC/EG/EM/EP/

ER/ES/ET/TR

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

490800 Authority Outlayed Not Yet Disbursed N B C B/E D/C A/E D/M B/P/X ## D/R BAL/NE

W

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

493100 Delivered Orders - Obligations Transferred, Unpaid N B C E D/C 1992-2014 F ### #### B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

497100 Downward Adjustments of Prior-Year Unpaid 

Delivered Orders - Obligations, Recoveries

N B D E D/C 1992-2014 B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

497200 Downward Adjustments of Prior-Year Paid 

Delivered Orders - Obligations, Refunds Collected

N B D E D/C D/M 1992-2014 E/F/N B/P/X EC/EG/EM/EP/

ER/ES/ET/TR

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

498100 Upward Adjustments of Prior-Year Delivered Orders 

- Obligations, Unpaid

N B C E D/C A/B/E #### 1992-2014 B/P/X ## D/R EC/EG/EM/EP/

ER/ES/ET/TR

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

498200 Upward Adjustments of Prior-Year Delivered Orders 

- Obligations, Paid

N B C E D/C A/B/E #### D/M 1992-2014 B/P/X ## D/R BAL/NE

W

EC/EG/EM/EP/

ER/ES/ET/TR

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

510000 Revenue From Goods Sold N P C E D/C X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

510900 Contra Revenue for Goods Sold N P D E D/C X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

520000 Revenue From Services Provided N P C E D/C X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 29 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

520900 Contra Revenue for Services Provided N P D E D/C X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531000 Interest Revenue - Other N P C E D/C A/S T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

531100 Interest Revenue - Investments N P C E D/C A/S T/X F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531200 Interest Revenue - Loans Receivable/Uninvested 

Funds

N P C E D/C A/S T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531300 Interest Revenue - Subsidy Amortization N P C E D/C X N P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531400 Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

N P C E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531500 Contra Revenue for Dividend Income Accounted for 

Under the Provisions of the Federal Credit Reform 

Act

N P D E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531700 Contra Revenue for Interest Revenue - Loans 

Receivable

N P D E D/C A/S T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531800 Contra Revenue for Interest Revenue - Investments N P D E D/C A/S T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

531900 Contra Revenue for Interest Revenue - Other N P D E D/C A/S T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

532000 Penalties and Fines Revenue N P C E D/C A/S T F/G/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

532400 Contra Revenue for Penalties and Fines N P D E D/C A/S T F/G/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

532500 Administrative Fees Revenue N P C E D/C A/S X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

532900 Contra Revenue for Administrative Fees N P D E D/C A/S X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

540000 Funded Benefit Program Revenue N P C E D/C T/X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

540500 Unfunded FECA Benefit Revenue N P C E D/C X F/N ### /#### EG U D/G/N U N

540600 Contra Revenue for Unfunded FECA Benefit 

Revenue

N P D E D/C X F/N ### /#### EG U D/G/N U N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 30 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

540900 Contra Revenue for Funded Benefit Program 

Revenue

N P D E D/C T/X F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

550000 Insurance and Guarantee Premium Revenue N P C E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

550900 Contra Revenue for Insurance and Guarantee 

Premium Revenue

N P D E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

560000 Donated Revenue - Financial Resources N P C E D/C A/S T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

560900 Contra Revenue for Donations - Financial Resources N P D E D/C A/S T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

561000 Donated Revenue - Nonfinancial Resources N P C E D/C T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

561900 Contra Donated Revenue - Nonfinancial Resources N P D E D/C T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

564000 Forfeiture Revenue - Cash and Cash Equivalents N P C E D/C D A T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

564900 Contra Forfeiture Revenue - Cash and Cash 

Equivalents

N P D E D/C D A T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

565000 Forfeiture Revenue - Forfeitures of Property N P C E D/C E A T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

565900 Contra Forfeiture Revenue - Forfeitures of Property N P D E D/C E A T N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

570000 Expended Appropriations N P C E D/C G ### #### CF/EC/EG/EM/

EP/ER/ES/ET/

TR/UG/US/UT

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

570500 Expended Appropriations - Prior Period 

Adjustments Due to Corrections of Errors - Years 

Preceding the Prior Year

N P C E D/C Z CF/EC/EG/EM/

EP/ER/ES/ET/

TR/UG/US/UT

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

570800 Expended Appropriations - Prior-Period 

Adjustments Due to Corrections of Errors

N P C E D/C Z CF/DF/EC/EG/

EM/EP/ER/ES/

ET/TR/UG/US/

UT

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

570900 Expended Appropriations - Prior-Period 

Adjustments Due to Changes in Accounting 

Principles

N P C E D/C Z CF/DF/EC/EG/

EM/EP/ER/ES/

ET/TR/UG/US/

UT

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

571000 Transfer in of Agency Unavailable Custodial and 

Non-Entity Collections

N P C E D/C F ### /#### GA U N U N

571200 Accrual of Agency Amount To Be Collected - 

Custodial and Non-Entity

N P C E D/C F ### /#### GA U N U N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 31 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

572000 Financing Sources Transferred In Without 

Reimbursement

N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

573000 Financing Sources Transferred Out Without 

Reimbursement

N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

574000 Appropriated Dedicated Collections Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

574500 Appropriated Dedicated Collections Transferred Out N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

575000 Expenditure Financing Sources - Transfers-In N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

575500 Nonexpenditure Financing Sources - Transfers-In - 

Other

N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

575600 Nonexpenditure Financing Sources - Transfers-In - 

Capital Transfers

N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

576000 Expenditure Financing Sources - Transfers-Out N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

576500 Nonexpenditure Financing Sources - Transfers-Out - 

Other

N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

576600 Nonexpenditure Financing Sources - Transfers-Out - 

Capital Transfers

N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

577500 Nonbudgetary Financing Sources Transferred In N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

577600 Nonbudgetary Financing Sources Transferred Out N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

578000 Imputed Financing Sources N P C E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

579000 Other Financing Sources N P C E D/C D/E G/Z ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

579100 Adjustment to Financing Sources - Downward 

Reestimate or Negative Subsidy

N P D E D/C E G/Z ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

579200 Financing Sources To Be Transferred Out - 

Contingent Liability

N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 32 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

579500 Seigniorage N P C E D/C E N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580000 Tax Revenue Collected - Not Otherwise Classified N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580100 Tax Revenue Collected - Individual N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580200 Tax Revenue Collected - Corporate N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580300 Tax Revenue Collected - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580400 Tax Revenue Collected - Excise N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580500 Tax Revenue Collected - Estate and Gift N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

580600 Tax Revenue Collected - Customs N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582000 Tax Revenue Accrual Adjustment - Not Otherwise 

Classified

N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582100 Tax Revenue Accrual Adjustment - Individual N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582200 Tax Revenue Accrual Adjustment - Corporate N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582300 Tax Revenue Accrual Adjustment - Unemployment N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582400 Tax Revenue Accrual Adjustment - Excise N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582500 Tax Revenue Accrual Adjustment - Estate and Gift N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

582600 Tax Revenue Accrual Adjustment - Customs N P C E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

583000 Contra Revenue for Taxes - Not Otherwise 

Classified

N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 33 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

583100 Contra Revenue for Taxes - Individual N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

583200 Contra Revenue for Taxes - Corporate N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

583300 Contra Revenue for Taxes - Unemployment N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

583400 Contra Revenue for Taxes - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

583500 Contra Revenue for Taxes - Estate and Gift N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

583600 Contra Revenue for Taxes - Customs N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589000 Tax Revenue Refunds - Not Otherwise Classified N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589100 Tax Revenue Refunds - Individual N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589200 Tax Revenue Refunds - Corporate N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589300 Tax Revenue Refunds - Unemployment N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589400 Tax Revenue Refunds - Excise N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589500 Tax Revenue Refunds - Estate and Gift N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

589600 Tax Revenue Refunds - Customs N P D E D/C A/S T G/N ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

590000 Other Revenue N P C E D/C D/E A/S T/X F/G/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

590900 Contra Revenue for Other Revenue N P D E D/C D/E A/S T/X F/G/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

591900 Revenue and Other Financing Sources - 

Cancellations

N P D E D/C G ### #### EC/EG/EM/EP/

ER/ES/ET/TR/

US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 34 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

592100 Valuation Change in Investments - Exchange 

Stabilization Fund

N P C E D/C X N ER E/F/U D/G/N U/E X/K/N

592200 Valuation Change in Investments for Federal 

Government Sponsored Enterprise

N P C E D/C X N UG E/F/U D/G/N U/E X/K/N

592300 Valuation Change in Investments - Beneficial 

Interest in Trust

N P C E D/C S T N UG E/F/U D/G/N U/E X/K/N

599000 Collections for Others - Statement of Custodial 

Activity

N P D E D/C D/E S T/X G/N/Z ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

599100 Accrued Collections for Others - Statement of 

Custodial Activity

N P D E D/C D/E S T/X G/N/Z ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

599300 Offset to Non-Entity Collections - Statement of 

Changes in Net Position

N P D E D/C E A G ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

599400 Offset to Non-Entity Accrued Collections - 

Statement of Changes in Net Position

N P D E D/C E A G ### #### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

599700 Financing Sources Transferred In From Custodial 

Statement Collections

N P C E D/C A F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

599800 Custodial Collections Transferred Out to a Treasury 

Account Symbol Other Than the General Fund of the 

Treasury

N P D E D/C S F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

610000 Operating Expenses/Program Costs N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

619000 Contra Bad Debt Expense - Incurred for Others N P C E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

619900 Adjustment to Subsidy Expense N P C E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

631000 Interest Expenses on Borrowing From the Bureau of 

the Fiscal Service and/or the Federal Financing Bank

N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

632000 Interest Expenses on Securities N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

633000 Other Interest Expenses N P D E D/C A/S F/G/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

633800 Remuneration Interest N P D E D/C N EP E N U N

634000 Interest Expense Accrued on the Liability for Loan 

Guarantees

N P D E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

640000 Benefit Expense N P D E D/C F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 35 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

650000 Cost of Goods Sold N P D E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

660000 Applied Overhead N P C E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

661000 Cost Capitalization Offset N P C E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

671000 Depreciation, Amortization, and Depletion N P D E D/C N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

672000 Bad Debt Expense N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

673000 Imputed Costs N P D E D/C F ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

679000 Other Expenses Not Requiring Budgetary Resources N P D E D/C A/S F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

680000 Future Funded Expenses N P D E D/C F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

685000 Employer Contributions to Employee Benefit 

Programs Not Requiring Current-Year Budget 

Authority (Unobligated)

N P D E D/C F ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

690000 Nonproduction Costs N P D E D/C F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

711000 Gains on Disposition of Assets - Other N P C E D/C D/E T/X N P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

711100 Gains on Disposition of Investments N P C E D/C D/E T/X F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

711200 Gains on Disposition of Borrowings N P C E D/C D/E T/X F ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

717100 Gains on Changes in Long-Term Assumptions - 

From Experience

N P C E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

717200 Losses on Changes in Long-Term Assumptions - 

From Experience

N P D E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

718000 Unrealized Gains N P C E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 36 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

718100 Unrealized Gain - Exchange Stabilization Fund N P C E D/C X N EP E N U N

719000 Other Gains N P C E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

719100 Other Gains for Accrued Special Drawing Right 

(SDR) Interest and Charges

N P C E D/C X N EP E N U N

721000 Losses on Disposition of Assets - Other N P D E D/C D/E T/X N P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E/C X/K/N

721100 Losses on Disposition of Investments N P D E D/C D/E A T/X F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

721200 Losses on Disposition of Borrowings N P D E D/C D/E T/X F/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

727100 Gains on Changes in Long-Term Assumptions N P C E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

727200 Losses on Changes in Long-Term Assumptions N P D E D/C X N CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

728000 Unrealized Losses N P D E D/C D/E T/X F/N ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/MR/TR

/UG/US/UT

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

728100 Unrealized Losses - Exchange Stabilization Fund N P D E D/C X N EP E N U N

729000 Other Losses N P D E D/C D/E T/X F/N/Z ### /#### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

729100 Other Losses for Accrued Special Drawing Right 

(SDR) Interest and Charges

N P D E D/C X N EP E N U N

730000 Extraordinary Items N P C E D/C X N P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

740000 Prior-Period Adjustments Due to Corrections of 

Errors

N P C E D/C N/Z CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

740100 Prior-Period Adjustments Due to Changes in 

Accounting Principles

N P C E D/C N/Z CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

740500 Prior Period Adjustments Due to Corrections of 

Errors -Years Preceding the Prior Year

N P C E D/C N/Z CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

750000 Distribution of Income - Dividend N P D E D/C D/E T/X G/N ### #### P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

760000 Changes in Actuarial Liability N P D E D/C N P/Q CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

E/F/U D/G/N U/E X/K/N
Part 1

SUPPLEMENT

Fiscal Year 2014 Reporting

Section IV

Bulletin No. 2014-07 DRAFT IV - 37 IRC Handout August 14, 2014

No. USSGL Account Title Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact

Indicator Cohort Yr

Cust/

Noncust

Exch/

Nonexch

Fed/ 

NonFed

Trading 

Ptnr

Trading 

Ptnr 

Main

PY 

Adj

Program 

Indicator

Program 

Rpt Cat

Reimb 

Flag

Year of 

BA

Reduction 

Type Fund Type

Reporting 

Type Code

Financing 

Account

Code

TAS 

Status

Trans. 

Code

TAS ATTRIBUTES

U.S. Government Standard General Ledger

Attributes to Accounts Report

USSGL ACCOUNT USSGL ACCOUNT ATTRIBUTES

USSGL ATTRIBUTES BULK FILE ATTRIBUTES

771000 Trust Fund Warrant Journal Vouchers Issued Net of 

Adjustments

N P D E D/C F ### /#### GA U N U N

880100 Offset for Purchases of Assets N P C E D/C F/N/Z ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

880200 Purchases of Property, Plant, and Equipment N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

880300 Purchases of Inventory and Related Property N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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

880400 Purchases of Assets - Other N P D E D/C F/N ### /#### CF/DF/EC/EG/

EM/EP/ER/ES/

ET/GA/TR/UG

/US/UT

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