Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 1 December 2018

A100 - A399 Funding - Budgetary Resources Other Than Collections

A102 To record an anticipated appropriation.

Comment: For receipt of appropriation, see USSGL TC-A104.

Budgetary Entry

Debit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A104 To record the enactment of appropriations.

Comment: If appropriations were anticipated, credit USSGL account 412000. For anticipated 

appropriations, see USSGL TC-A102. Use USSGL account 462000 for 

appropriations exempt from apportionment. This transaction is not recorded by 

special or non-revolving trust funds unless amounts are appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant.

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411800 Reestimated Loan Subsidy Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A108 To record authority that was temporarily reduced and subsequently reclassified as a closing entry in 

the previous year.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. If the reduction is classified as a sequester amount, record only if the 

Office of Management and Budget has determined that the amount becomes 

available for obligation in the subsequent fiscal year.

Reference: USSGL implementation guidance; Temporary Reduction

Budgetary Entry

Debit 438400 Temporary Reduction/Cancellation Returned by Appropriation

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 2 December 2018

A110 To record in the gaining fund the reappropriation of authority from an expired losing fund to an 

unexpired gaining fund.

Comment: See USSGL TC-A112 for the expired losing fund.

Budgetary Entry

Debit 415000 Reappropriations - Transfers-In

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A112 To record in the losing fund the reappropriation of authority from an expired losing fund to an 

unexpired gaining fund

Comment: See USSGL TC-A110 for gaining funds. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 439000 Reappropriations - Transfers-Out

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

A114 To record an anticipated appropriation expenditure transfer from a trust fund to a general fund.

Comment: In exceptional cases, this transaction may be recorded for an anticipated expenditure 

transfer to a trust fund account, for example, where the recipient account is a 

Limitation on Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Transactions for SF 133 Appropriated Trust Fund 

Expenditure Transfers

Budgetary Entry

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A116 To record budgetary authority apportioned by the Office of Management and Budget and available 

for allotment.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 451000 Apportionments

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 3 December 2018

A118 To record anticipated resources apportioned but not available for obligation until they are realized 

for anticipated resources in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Proprietary Entry

None

A119 To record anticipated resources in programs exempt from apportionment.

Comment: USSGL account 469000 is used as a funds control mechanism.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 469000 Anticipated Resources - Programs Exempt From Apportionment

Proprietary Entry

None

A120 To record the allotment of authority.

Budgetary Entry

Debit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

None

A122 To record the realization of previously anticipated and apportioned authority for programs subject 

to apportionment.

Comment: USSGL transactions that reference this transaction: A186, A212, A706, A708, 

B126, C106, C109, C114, C116, C124, C130, C132, C136, C148, C152, C154, 

C182, C412, C416, C602, C606, C612, C614, C616, C618, C626, C640, C650, 

D108, D110, and D134. USSGL transactions that reference a reversal of this 

transaction: A712, C604, C608, and C620.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 4 December 2018

A123 To record the realization of previously anticipated authority for programs exempt from 

apportionment.

Comment: USSGL transactions that reference this transaction: A186, A212, A706, B126, 

C106, C109, C116, C124, C130, C132, C136, C148, C152, C154, C182, C412, 

C416, C602, C606, C612, C614, C616, C618, C626, C640, D108, D110, and D134. 

USSGL transactions that reference a reversal for this transaction: A712, C604, 

C608, and C620.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A124 To withdraw recoveries of prior-year obligations and/or nonexpenditure transfers derived from 

special or non-revolving trust fund receipts (made available from previously precluded amounts). 

This account should be used in Treasury accounts that have/had outstanding balances in USSGL 

account 439700.

Comment: The balance in USSGL account 439701 should be reflected as part of the end-of 

year balance on Schedule N: Special and Trust Fund Receipts Schedule of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439701 Appropriations Temporarily Precluded From Obligation - PriorYear

Proprietary Entry

None

A125 To record a reduction in authority for advance funding made available in the previous year.

Reference: USSGL Implementation guidance; USSGL Advance Funding Scenario

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 411900 Other Appropriations Realized

Proprietary Entry

None

A126 To record amounts specifically withheld from apportionment by the Office of Management and 

Budget (OMB).

Comment: Reverse this transaction when authority is released.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 443000 Unapportioned Authority - OMB Deferral

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 5 December 2018

A127 To record budget authority (derived from special or trust fund receipts or the General Fund of the 

U.S. Government) temporarily precluded from obligation in a special or trust non-revolving fund 

expenditure account.

Comment: The balance in USSGL accounts 439700 and 439800 should be reflected as part of 

the end-of-year balance on Schedule N: Schedule on Unavailable Collections of the 

Budget of the United States Government. Trust and special funds whose authority is 

limited to the current year obligations will record this transaction at yearend as a 

preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

 Credit 439730 Appropriations Temporarily Precluded From Obligation

Proprietary Entry

None

A128 To record authority temporarily unavailable pursuant to public law.

Comment: Reverse this transaction if authority becomes available. Refer to F126 for related 

preclosing entry.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Proprietary Entry

None

A129 To record spending authority from offsetting collections temporarily precluded from obligation.

Comment: The balance in USSGL accounts 439700, 439730, and 439800 should be reflected as 

part of the end-of-year balance on Schedule N: Schedule on Unavailable Collections 

of the Budget of the United States Government. Trust and special funds whose 

authority is limited to the current year obligations will record this transaction at 

yearend as a preclosing adjusting entry.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439800 Offsetting Collections Temporarily Precluded From Obligation

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 6 December 2018

A130 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily 

unavailable as a result of a refund collected or recovery of a prior-year obligation that is 

unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon 

Collection" at yearend.

Comment: See USSGL TC-A139 for trust or special fund refunds or recoveries that are to be 

reclassified as "Receipts and Appropriations Temporarily Precluded From 

Obligation" at yearend.

Reference: USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of 

Prior-Year Obligations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None

A131 To record a permanent reduction of borrowing or contract authority.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. 

With USSGL account 439200, use Authority Type Code attribute "B" to record 

reductions of borrowing authority or Authority Type Code attribute "C" to record 

reductions to contract authority. There is no effect on USSGL account 101000, Fund 

Balance With Treasury, when borrowing authority or contract authority is reduced.

Reference: USSGL implementation guidance; Permanent Reductions

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 7 December 2018

A132 To record a permanent reduction of unexpended appropriations.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. 

For withdrawal of funds, see USSGL TC-A141. Refer to Office of Management and 

Budget Circular No. A-11 for the definition of reductions. Reductions include 

rescissions, across-the-board reductions, and sequestrations. Special and trust funds 

receiving appropriations from the General Fund of the U.S. Government and/or 

transfers of unexpended appropriations may record USSGL accounts in the 310000 

series.

Reference: USSGL implementation guidance; Permanent Reductions

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions

A133 To record budget authority permanently reduced in a special or trust expenditure Treasury 

Appropriation Fund Symbol funded by a special or trust unavailable receipt account.

Comment: Refer to Office of Management and Budget Circular A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. Note: To return fund balance to the related special and trust 

unavailable receipt account, also post USSGL TC-A185.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 8 December 2018

A134 To record appropriated receipts permanently reduced and canceled by legislative action in special 

and trust Treasury Appropriation Fund Symbols.

Comment: Refer to Office of Management and Budget (OMB) Circular No. A-11 for the 

definition of reductions. Reductions include rescissions, across-the-board reductions, 

and sequestrations. This transaction applies to a permanent reduction and 

cancellation. Fund balance must be returned to a miscellaneous receipt account 

designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital 

transfer. Credit USSGL account 299100 if withdrawal of funds does not occur 

simultaneously.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions

A135 To record budget authority temporarily reduced by legislative action. This transaction may be used 

in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as 

available for investment, or in revolving funds, or for reductions of spending authority from 

offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) 

and/or specific legislative action.

Comment: Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was 

previously established. Also post USSGL TC-518 to adjust the receivable if USSGL 

account 412600 was previously established. When reducing spending authority from 

offsetting collections, include Authority Type Code attribute "S" to ensure proper 

flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 438200 Temporary Reduction - New Budget Authority

 Credit 438300 Temporary Reduction - Prior-Year Balances

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 9 December 2018

A136 To record rescission and withdrawal of funds for balances previously recorded as pending 

rescission.

Comment: Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. 

Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions

A137 To record unobligated balances withheld from availability pending congressional action or 

Presidential rescission proposal.

Comment: Reverse this transaction when there is a release of authority previously unavailable 

pending rescissions.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 442000 Unapportioned Authority - Pending Rescission

Proprietary Entry

None

A138 To record estimated recoveries of prior-year unpaid obligations.

Budgetary Entry

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 10 December 2018

A139 To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily 

unavailable as a result of a refund collected or recovery of a prior-year obligation that is 

unavailable for obligation and is to be reclassified as "Receipts and Appropriations Temporarily 

Precluded From Obligation" at yearend.

Comment: See USSGL TC-A130 for trust or special fund refunds or recoveries that are to be 

reclassified as "Receipts Unavailable for Obligation Upon Collection" at yearend.

Reference: USSGL implementation guidance; Trust or Special Fund Guidance on Refunds of 

Prior-Year Obligations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Proprietary Entry

None

A140 To record anticipated collections including refunds from prior-year amounts that were obligated 

and outlayed in unexpired Treasury Account Symbol (TAS).

Comment: See USSGL TC A118 for anticipated resources apportioned but not available for use 

until they are realized. Refunds that were obligated and outlayed from the prior year 

in a Treasury Account Symbol (TAS) that has not expired or canceled should use 

this transaction. This transaction is also applicable to credit card rebates.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 463000 Funds Not Available for Commitment/Obligation

Proprietary Entry

None

A141 To record the withdrawal of funds for reductions of unexpended appropriations previously 

recorded when the fund withdrawal did not simultaneously occur.

Comment: For permanent reductions of unexpended appropriations, see USSGL TC-A132. For 

temporary reductions, see USSGL TC-A189.Refer to Office of Management and 

Budget Circular No. A-11 for the definition of reductions. Reductions include 

rescissions, across-the-board reductions, and sequestrations.

Budgetary Entry

None

Proprietary Entry

Debit 299100 Other Liabilities - Reductions

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 11 December 2018

A142 To record anticipated nonexpenditure transfers to a General Fund Receipt Account.

Comment: See USSGL TC-A143 to record anticipated capital transfers to a General Fund 

Receipt Account.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Proprietary Entry

None

A143 To record anticipated capital transfers to a General Fund Receipt Account.

Comment: See USSGL TC-A142 to record anticipated nonexpenditure transfers without a 

proprietary transaction. Reverse USSGL TC-B425 if a contingent liability was 

previously recorded.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 297000 Liability for Capital Transfers

A145 To record offsetting collections permanently reduced and canceled by legislative action in 

revolving Treasury Appropriation Fund Symbols.

Comment: Refer to Office of Management and Budget (OMB) Circular No. A-11 for the 

definition of reductions. Reductions include rescissions, across-the-board reductions, 

and sequestrations. This transaction applies to a permanent reduction. Fund balance

must be returned to a miscellaneous receipt account designated by OMB on an SF 

1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 

299100 if withdrawal of funds does not occur simultaneously.

Reference: USSGL implementation guidance; Permanent Reductions - Unavailable Receipt 

Accounts

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439200 Permanent Reduction - New Budget Authority

 Credit 439300 Permanent Reduction - Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 12 December 2018

A146 To record subsidy disbursed by the program fund not previously accrued.

Comment: Applicable to both direct and guaranteed loans. If funded by a direct appropriation, 

also post USSGL TC-B134.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

A148 To record decreases to indefinite borrowing authority.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"; Credit Reform Case Study

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Proprietary Entry

None

A152 To record indefinite or definite borrowing authority.

Comment: To cover reductions of indefinite borrowing authority, see USSGL TC-A148.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 414100 Current-Year Borrowing Authority Realized

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A154 To record the realization of borrowing authority that was previously estimated.

Comment: When borrowing authority is estimated, the actual borrowing authority is realized 

based on the amount obligated. Also post USSGL TC-B306.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 414100 Current-Year Borrowing Authority Realized

 Credit 404200 Estimated Indefinite Borrowing Authority

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 13 December 2018

A155 To record an appropriation to liquidate obligations initially incurred against the authority to borrow 

when the borrowing authority was not exercised.

Comment: The transaction is based on an appropriation or authorizing language that allows the 

agency to have this type of activity.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 411900 Other Appropriations Realized

 Credit 414000 Substitution of Borrowing Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or 

the Federal Financing Bank. This includes non-credit reform borrowings to repay interest 

(capitalized loan interest).

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide, NonCredit Reform Borrowings From Treasury With Capitalized Interest

Budgetary Entry

Debit 414800 Resources Realized From Borrowing Authority

 Credit 414500 Borrowing Authority Converted to Cash

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

 Credit 252000 Principal Payable to the Federal Financing Bank

A157 To record a nonexpenditure nonallocation transfer-in between two trust funds of an appropriation 

to liquidate contract authority, representing contract authority previously transferred.

Comment: Refer to USSGL TC-A161 for recording the contract authority previously 

transferred and establishing the receivable of funds. The previously transferred 

contract authority (USSGL account 415300, Transfers of Contract Authority -

Nonallocation) is not reduced until closing.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation

Transfers

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

 Credit 415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 14 December 2018

A158 To record actual reductions to borrowing authority previously anticipated.

Comment: See USSGL TC-A164 for anticipated reductions to borrowing authority.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 404400 Anticipated Reductions to Borrowing Authority

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Proprietary Entry

None

A159 To record the amount of borrowing authority that was substituted with offsetting collections when 

the borrowing was not exercised.

Comment: The transaction is based on an appropriation or authorizing language that allows 

such activity and is used in conjunction with USSGL TC-C110.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 404400 Anticipated Reductions to Borrowing Authority

 Credit 414000 Substitution of Borrowing Authority

Proprietary Entry

None

A160 To record a nonexpenditure nonallocation transfer-out between two trust funds of an appropriation 

to liquidate contract authority, representing contract authority previously transferred.

Comment: Refer to USSGL TC-A163 for recording the contract authority previously 

transferred and establishing the payable of funds. The previously transferred 

contract authority (USSGL account 415300, Transfers of Contract Authority -

Nonallocation) is not reduced until closing.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

 Credit 417000 Transfers - Current-Year Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A161 To record the transfer-in of contract authority from one nonallocation trust fund account to another, 

prior to the actual transfer of liquidating authority and fund balance, based upon legislative 

guidance. This transaction may only be recorded by the Department of Transportation.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 15 December 2018

A162 To record an estimate of indefinite borrowing authority to cover obligations for the current year.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 404200 Estimated Indefinite Borrowing Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A163 To record the transfer-out of contract authority from one nonallocation trust fund account to 

another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative 

guidance. This transaction may only be recorded by the Department of Transportation.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Non-Allocation

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A164 To record anticipated reductions to borrowing authority.

Comment: The borrowing authority was previously recorded as unapportioned.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 404400 Anticipated Reductions to Borrowing Authority

Proprietary Entry

None

A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account 

back to the originating nonallocation trust fund account. This transaction may only be recorded by 

the Department of Transportation.

Comment: Refer to USSGL TC-A161 for the original contract authority transferred and 

receivable previously established.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

 Credit 415300 Transfers of Contract Authority - Non-Allocation

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 16 December 2018

A166 To record definite and indefinite contract authority based on legislation.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413100 Current-Year Contract Authority Realized

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A167 To record the return (transfer-in) of contract authority from one nonallocation trust fund account 

back to the originating nonallocation trust fund account. This transaction may only be recorded by 

the Department of Transportation.

Comment: Refer to USSGL TC-A163 for the original contract authority transferred and payable 

previously established.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A168 To record the realization of contract authority that was previously anticipated.

Comment: When contract authority is estimated, the actual contract authority is realized based 

on the amount obligated. Also post USSGL TC-B306.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413100 Current-Year Contract Authority Realized

 Credit 403200 Estimated Indefinite Contract Authority

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 17 December 2018

A169 To record the portion of an appropriation to liquidate obligations incurred against contract 

authority that is no longer required.

Comment: The transaction is based on an appropriation or authorizing language that allows the 

agency to have this type of activity. This is the portion of funded contract authority 

that is withdrawn. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 413500 Contract Authority Liquidated

 Credit 413000 Appropriation to Liquidate Contract Authority Withdrawn

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

A170 To record the warrant liquidating contract authority.

Reference: USSGL implementation guidance; Contract Authority Liquidated by Appropriation 

From the General Fund

Budgetary Entry

Debit 413800 Appropriation to Liquidate Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A171 To record an appropriation to liquidate contract authority that is supported by a nonexpenditure 

transfer of funds from a Treasury-Managed Trust Fund Treasury Appropriation Fund Symbol.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 413800 Appropriation to Liquidate Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A172 To record anticipated actual reductions to contract authority.

Comment: If contract authority was not anticipated, see USSGL TC-A174.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

 Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 18 December 2018

A173 To record an appropriation to liquidate contract authority that is not yet supported by a 

nonexpenditure transfer of funds from a Treasury-Managed Trust Fund Treasury Appropriation 

Fund Symbol (TAFS).

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 413600 Contract Authority To Be Liquidated by Trust Funds

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A174 To record an unanticipated actual decrease to indefinite contract authority.

Comment: For the reduction of unobligated balances for indefinite contract authority, record the 

yearend preclosing USSGL TC-F112.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413300 Decreases to Indefinite Contract Authority

Proprietary Entry

None

A175 To record a nonexpenditure transfer-in of funds from a Treasury-Managed Trust Fund Treasury 

Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract 

authority.

Comment: See USSGL TC-A173 for the appropriation to liquidate contract authority that is not 

yet supported by a nonexpenditure transfer of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide: Appropriations 

To Liquidate Contract Authority - Funded by Nonexpenditure Transfers

Budgetary Entry

Debit 413600 Contract Authority To Be Liquidated by Trust Funds

Debit 413800 Appropriation to Liquidate Contract Authority

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 19 December 2018

A176 To record the anticipated indefinite contract authority to cover anticipated obligations for the 

current year.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 403200 Estimated Indefinite Contract Authority

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A177 To record the transfer-in of contract authority from a parent account to a recipient account based 

upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been 

accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 413700 Transfers of Contract Authority - Allocation

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A178 To record anticipated adjustments/decreases to contract authority.

Comment: Reverse this transaction to increase the anticipated adjustments/reductions to

contract authority during the year.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 403400 Anticipated Adjustments to Contract Authority

Proprietary Entry

None

A179 To record the transfer-out of contract authority from a parent account to a recipient account based 

upon an approved letter. The nonexpenditure allocation transfer of funds has not yet been 

accomplished.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 413700 Transfers of Contract Authority - Allocation

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 20 December 2018

A180 To record a nonexpenditure allocation transfer-out from a parent account to a recipient account 

representing contract authority previously transferred.

Comment: Refer to USSGL TC-A177 for recording the contract authority previously 

transferred and establishing the receivable of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A181 To record a nonexpenditure allocation transfer-in from a parent account to a recipient account 

representing contract authority previously transferred.

Comment: Refer to USSGL TC-A179 for recording the contract authority previously 

transferred and establishing the payable of funds.

Reference: USSGL implementation guidance; Trust Fund Accounting Guide; Transfers of 

Contract Authority

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A183 To record in the receipt account the amount of appropriated receipts from an agency's unavailable 

receipt account to an expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 21 December 2018

A184 To record the amount of appropriated receipts from an agency's unavailable receipt account to an 

expenditure account.

Comment: Post USSGL accounts 139000 and 573500 while under a continuing resolution or 

waiting for a warrant.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

Debit 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 139000 Appropriated Dedicated Collections Receivable

 Credit 573500 Appropriated Dedicated Collections to be Transferred In

 Credit 574000 Appropriated Dedicated Collections Transferred In

A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an 

amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to 

record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled 

in an associated special or trust expenditure TAFS.

Comment: Also post USSGL TC-A133 in the related special or trust expenditure TAFS.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 574000 Appropriated Dedicated Collections Transferred In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 22 December 2018

A186 To record revenue to available non-revolving trust funds and special funds, in which the revenue is 

immediately available for obligation.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 590000 Other Revenue

A187 To record the liquidation of contract authority for collections against reimbursable customer orders 

that were substituted for contract authority and have now been earned.

Budgetary Entry

Debit 413200 Substitution of Contract Authority

 Credit 413500 Contract Authority Liquidated

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 23 December 2018

A188 To record revenue to available non-revolving trust funds and special funds, in which the revenue is 

not immediately available for obligation upon collection. A credit to USSGL account 439400 acts 

as a contra-resource account. However, these receipts may be available for investment.

Comment: When receipts become available for obligation, see USSGL TC-A190. See TCs 

C454 and C458 for daily inflation or deflation of Treasury Inflation Protected 

Securities.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon 

Collection

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 24 December 2018

A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or special 

fund expenditure account that was funded by an unavailable receipt account.

Comment: Post an increase in fund balance in the associated unavailable receipt account. 

Unlike reductions in available special and trust funds, there is no automatic 

appropriation of this authority in the following year. Treasury processes a warrant 

reducing fund balance in the expenditure account and increasing fund balance in the 

associated unavailable receipt account. Also post USSGL TC-A185 in the 

unavailable special or trust fund receipt account. Credit USSGL account 299100 if 

fund withdrawal does not occur simultaneously. For withdrawal of funds, see 

USSGL TC-A141.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

 Credit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

 Credit 299100 Other Liabilities - Reductions

A190 To record receipts in available trust funds and special funds that become available for obligation 

after not being available for obligation when originally collected. A debit to USSGL account 

439400 provides new budget authority.

Comment: When receipts are originally collected, see USSGL TC-A188.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon 

Collection

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 25 December 2018

A192 To record authority made available from receipt or appropriation balances previously precluded 

from obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in 

conjunction with obligations incurred when current-year receipts are not enough to 

cover current-year obligations. See USSGL TC-A127 for the original entry that 

precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

Debit 415730 Authority Made Available From Appropriations Previously Precluded 

From Obligation

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A194 To record authority made available from offsetting collection balances previously precluded from 

obligation.

Comment: This transaction is recorded upon legislation making the authority available, or in 

conjunction with obligations incurred when current-year receipts are not enough to 

cover current-year obligations. See USSGL TC-A129 for the original entry that 

precluded the obligation.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 26 December 2018

A195 To record the collection of revenue for non-revolving trust and special funds that were previously 

accrued.

Comment: See USSGL TC-C422 or TC-C418 for accrual entry and USSGL TC-A186 if not 

accrued. See TCs C454 and C458 for daily inflation or deflation of Treasury 

Inflation Protected Securities.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

A196 To record the annualized level of an appropriation provided under a continuing resolution.

Comment: Also post USSGL TC-A197 to record the Fund Balance With Treasury under the 

terms of the continuing resolution.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

Debit 411100 Debt Liquidation Appropriations

Debit 411200 Liquidation of Deficiency - Appropriations

Debit 411500 Loan Subsidy Appropriation

Debit 411600 Debt Forgiveness Appropriation

Debit 411700 Loan Administrative Expense Appropriation

Debit 411900 Other Appropriations Realized

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 27 December 2018

A197 To record Fund Balance With Treasury under a continuing resolution as determined by the Office 

of Management and Budget's automatic apportionment bulletin.

Comment: Also post USSGL TC-A196 to record the appropriation provided under the 

continuing resolution. This transaction also may be used to record additional funding 

provided under a revised or extended continuing resolution. Under revisions or 

extensions of continuing resolutions, reverse USSGL TC-A128.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 309000 Unexpended Appropriations While Awaiting a Warrant

A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a 

Continuing Resolution to zero upon the enactment of an appropriation and receipt of a Treasury 

Appropriation Warrant.

Comment: This transaction is to be used by agencies under a continuing resolution that have 

received notice that their appropriation bills have been passed and that have received 

a Treasury Appropriation Warrant. Reverse USSGL TC-A128.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 309000 Unexpended Appropriations While Awaiting a Warrant

 Credit 109000 Fund Balance With Treasury While Awaiting a Warrant

 Credit 310100 Unexpended Appropriations - Appropriations Received

A199 To record an adjustment to the annualized level of an appropriation when the enacted level is less 

than the proposed annual level (based on a continuing resolution).

Comment: Reverse this transaction when the enacted level is above the proposed annualized 

level. Also post USSGL TC-A198.

Reference: USSGL implementation guidance; Appropriations Provided by a Continuing 

Resolution Scenario.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 411100 Debt Liquidation Appropriations

 Credit 411200 Liquidation of Deficiency - Appropriations

 Credit 411500 Loan Subsidy Appropriation

 Credit 411600 Debt Forgiveness Appropriation

 Credit 411700 Loan Administrative Expense Appropriation

 Credit 411900 Other Appropriations Realized

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 28 December 2018

A200 To record the cancellation of outstanding debt where there is not an appropriation warrant

Reference: Debt Forgiveness Appropriation Versus No Appropriation Scenario

Budgetary Entry

Debit 411601 Debt Forgiveness - Cancellation of Debt Adjustment

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310600 Unexpended Appropriations - Adjustments

A202 To record in the financing account an appropriation received for a positive modification adjustment 

transfer.

Comment: Also post USSGL TC-A204 and TC-B134.

Budgetary Entry

Debit 412500 Loan Modification Adjustment Transfer Appropriation

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

A204 To record positive modifications for subsidy cost and adjustment transfers related to Direct Loans 

in the financing account.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 139900 Allowance for Subsidy

A206 To record positive modifications for subsidy cost and adjustment transfers to Direct Loans and 

Loan Guarantee liabilities in the program account.

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 579100 Adjustment to Financing Sources - Credit Reform

A208 To record negative modifications for subsidy cost and adjustment transfers related to Direct Loans 

and Loan Guarantee liabilities in the program account.

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 719000 Other Gains
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 29 December 2018

A210 To record a transfer-out of financing sources and fund balance from Custodial Statement 

collections via the Statement of Transactions (224).

Comment: See USSGL TC-C142.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

None

Proprietary Entry

Debit 599800 Custodial Collections Transferred Out to a Treasury Account Symbol 

Other Than the General Fund of the U.S. Government

 Credit 101000 Fund Balance With Treasury

A212 To record the financing sources transferred in to a special or nonrevolving trust fund from a 

General Fund receipt account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; General Fund Receipt Account Custodial 

Collection Transfer to a Different Intragovernmental Treasury Account Symbol

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

A213 To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the 

appropriation derived from the General Fund of the U.S. Government while waiting for the 

appropriation warrant to be adjusted.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting 

Collections or Offsetting Receipts

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 405000 Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 30 December 2018

A216 To withdraw recoveries of prior-year obligations derived from repayable advances and to be used 

for repayment of the repayable advance. This account should be used in Treasury accounts that 

have/had outstanding balances in USSGL account 415900.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 415901 Repayment of Repayable Advances - Prior-Year Balances

Proprietary Entry

None

A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of 

Treasury in a special or non-revolving trust fund.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by 

the public in a non-TGA are returned to fund balance with Treasury in a TGA. See 

Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 31 December 2018

A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury 

in a revolving or revolving trust fund.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by 

the public in a non-TGA are returned to fund balance with Treasury in a TGA. See 

Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 531100 Interest Revenue - Investments

A400 - A699 Funding - Authority Transfers

A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for 

transfers-in.

Budgetary Entry

Debit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 32 December 2018

A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving direct appropriations from the 

General Fund of the U.S. Government and/or transfers from other Federal funds may 

record USSGL accounts in the 310000 series. Transfer partners must use USSGL 

TC-A448. Refer to the conventions and limitations listed on the cover sheet at the 

beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A450. Refer to the conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 33 December 2018

A408 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury 

Appropriation Fund Symbol, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Transfer partners must use USSGL TC-A412. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A410 To record the nonexpenditure transfer-in of unexpired unobligated balances to an expired Treasury 

Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A414. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 419200 Balance Transfers - Unexpired to Expired

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A412 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Transfer partners must use USSGL TC-A408. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 34 December 2018

A414 To record the nonexpenditure transfer-out of unexpired unobligated balances to an expired 

Treasury Appropriation Fund Symbol, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partners must use USSGL TC-A410. Refer to conventions and limitations 

listed on the coversheet at the beginning of this section.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 419200 Balance Transfers - Unexpired to Expired

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A416 To record realized authority to be transferred in to a receiving allocation Treasury Appropriation 

Fund Symbol (TAFS), where the parent TAFS maintains invested balances, prior to the SF 1151: 

Nonexpenditure Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A426.

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A420 To record an actual nonexpenditure transfer-in to an allocation Treasury Appropriation Fund 

Symbol, where the parent maintains invested balances via an SF 1151: Nonexpenditure Transfer 

Authorization.

Comment: Record a credit to USSGL accounts 416600 and 133000 if the budget authority has 

been realized before the actual transfer of funds. Transfer partner must use USSGL 

TC-A430.

Budgetary Entry

Debit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 35 December 2018

A422 To record the adjustment in an allocation Treasury Appropriation Fund Symbol for the amount 

receivable from invested balances when the budget authority is temporarily reduced.

Comment: Also post USSGL TC-A135 to record the budget authority temporarily reduced.

Budgetary Entry

Debit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A424 To adjust the payable due for amounts previously appropriated to the allocation Treasury 

Appropriation Fund Symbol (TAFS) from the parent TAFS that maintains invested balances as a 

result of an enacted temporary reduction.

Comment: Refer to Office of Management and Budget Circular No. A-11 for the definition of 

reductions.

Reductions include rescissions, across-the-board reductions, and sequestrations. Post 

this transaction in the allocation TAFS. The allocation TAFS simultaneously posts 

USSGL TC-A135.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

 Credit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A426 To record realized authority to be transferred out to a receiving allocation Treasury Appropriation 

Fund Symbol, where the parent maintains invested balances, prior to the SF 1151: Nonexpenditure 

Transfer Authorization request.

Comment: Transfer partner must use USSGL TC-A416.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 36 December 2018

A430 To record an actual nonexpenditure transfer-out to an allocation Treasury Appropriation Fund 

Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure Transfer 

Authorization.

Comment: Record a debit to USSGL accounts 416600 and 215000 if the budget authority has 

been realized prior to the actual transfer of funds. Transfer partner must use USSGL 

TC-A420.

Budgetary Entry

Debit 416600 Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A432 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

unexpended appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA436. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 37 December 2018

A434 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partners must use USSGL TC-A438. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds 

from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series except for amounts 

appropriated directly from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA432. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds 

from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use USSGL TC-A434. Refer to conventions and limitations 

listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 38 December 2018

A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

Comment: Transfer partner must use USSGL TC-A444. Trust funds do not record USSGL 

accounts in the 310000 series, except for amounts appropriated from the General 

Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds 

receiving appropriations from the General Fund of the U.S. Government and/or 

transfers from other Federal funds may record USSGL accounts in the 310000 

series. Record USSGL account 133000 if the receivable was previously established. 

Refer to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

Comment: Transfer partner must use USSGL TC-A446. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 39 December 2018

A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from unexpended appropriations.

Comment: Transfer partner must use USSGL TC-A440. Trust funds do not record USSGL 

accounts in the 310000 series, except for amounts appropriated directly from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant. Special 

funds receiving appropriations from the General Fund of the U.S. Government 

and/or transfers from other Federal funds may record USSGL accounts in the 

310000 series. Record USSGL account 215000 if the payable was previously 

established. Refer to conventions and limitations listed on the cover sheet at the 

beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 310200 Unexpended Appropriations - Transfers-In

A446 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished 

via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived 

from appropriated receipts.

Comment: The transfer partner must use USSGL TC-A442 to record the receiving agency 

returning the authority and funds to this parent agency. Record USSGL account 

215000 if the payable was previously established. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 40 December 2018

A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from unexpended 

appropriations.

Comment: Trust funds do not record USSGL accounts in the 310000 series, except for amounts 

appropriated from the General Fund of the U.S. Government via Treasury 

Appropriation Warrant. Special funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers from other Federal funds may record 

USSGL accounts in the 310000 series. Transfer partners must use USSGL TCA404. Refer to conventions and limitations listed on the cover sheet at the beginning 

of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of 

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure 

Transfer Authorization, where the source of the transfer is derived from appropriated receipts.

Comment: Transfer partners must use TC-A406. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 41 December 2018

A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partner must use USSGL TC-A454. Record USSGL account 133000 if the 

receivable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 417600 Allocation Transfers of Prior-Year Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A454 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated 

expired authority and funds from an allocation transfer, accomplished via SF 1151: 

Nonexpenditure Transfer Authorization, where the source of the transfer is derived from 

appropriated receipts.

Comment: Transfer partner must use USSGL TC-A452. Record USSGL account 215000 if the 

payable was previously established. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417600 Allocation Transfers of Prior-Year Balances

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A456 To record the transfer out of expired unobligated expenditure transfers receivable.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419900 Transfer of Expired Expenditure Transfers - Receivable

Proprietary Entry

Debit 575000 Expenditure Financing Sources - Transfers-In

 Credit 133500 Expenditure Transfers Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 42 December 2018

A458 To record the transfer in of expired unobligated expenditure transfers receivable.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 419900 Transfer of Expired Expenditure Transfers - Receivable

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

A460 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury 

Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended 

appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A464. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 43 December 2018

A462 To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury 

Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated 

receipts.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Transfer 

partners must use USSGL TC-A466. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A464 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

unexpended appropriations.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balances, but does not meet the definition of a reappropriation. Special 

and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partners must use USSGL TC-A460. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 44 December 2018

A466 To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired 

Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from 

appropriated receipts.

Comment: Balances are transferred as a result of authority to extend the period of availability of 

the expired balance but does not meet the definition of a reappropriation. Transfer 

partners must use USSGL TC-A462. Refer to conventions and limitations listed on 

the cover sheet at the beginning of this section.

Reference: USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A467 To record the nonexpenditure transfer-in of expired unobligated balances from another expired 

Treasury Appropriation Fund Symbol.

Comment: Record a credit to USSGL account 310200 if the source of the transfer is derived 

from unexpended appropriations. Record a credit to USSGL account 575500 if the 

source of the transfer is derived from appropriated receipts. Transfer partners must 

use USSGL TC-A469. Refer to conventions and limitations listed on the coversheet 

at the beginning of this section.

Budgetary Entry

Debit 419600 Balance Transfers-In - Expired to Expired

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A468 To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year 

balances.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 45 December 2018

A469 To record the nonexpenditure transfer-out of expired unobligated balances to another expired 

Treasury Appropriation Fund Symbol.

Comment: Record a debit to USSGL account 310300 if the source of the transfer is derived 

from unexpended appropriations. Record a debit to USSGL account 576500 if the 

source of the transfer is derived from appropriated receipts. Transfer partners must 

use USSGL TC-A467. Refer to conventions and limitations listed on the coversheet 

at the beginning of this section.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 419700 Balance Transfers-Out - Expired to Expired

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A470 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

that were previously anticipated.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

None

A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A476. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 46 December 2018

A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds credit USSGL account 575500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from unexpended appropriations.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to 

conventions and limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 47 December 2018

A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where 

the source of the transfer is derived from appropriated receipts.

Comment: Trust and special funds debit USSGL account 576500 to transfer appropriated 

receipts. Transfer partner must use USSGL TC-A474. Refer to conventions and 

limitations listed on the cover sheet at the beginning of this section.

Budgetary Entry

Debit 416000 Anticipated Transfers - Current-Year Authority

Debit 418000 Anticipated Transfers - Prior-Year Balances

Debit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

 Credit 417000 Transfers - Current-Year Authority

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A480 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

Comment: This includes the transfer of USSGL accounts 445000 and 462000. Special and trust 

funds receiving appropriations from the General Fund of the U.S. Government 

and/or transfers of unexpended appropriations may record USSGL accounts in the 

310000 series.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 48 December 2018

A482 To record in the receiving agency the transfer-in of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: This includes the transfer of USSGL accounts 445000 and 462000. When 

appropriate, use in conjunction with USSGL TCs- A508, A492R, A542, and A546.

Budgetary Entry

Debit 417000 Transfers - Current-Year Authority

Debit 419000 Transfers - Prior-Year Balances

Debit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A484 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from unexpended appropriations.

Comment: Transfer of USSGL accounts 445000 and 462000. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 417000 Transfers - Current-Year Authority

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A486 To record in the transferring agency the transfer-out of current-year authority or prior-year balances 

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, 

where the source of the transfer is derived from appropriated receipts.

Comment: Transfer of USSGL accounts 445000 and 462000. When appropriate, use in 

conjunction with USSGL TCs- A488, A492, A540 and A544.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417000 Transfers - Current-Year Authority

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 49 December 2018

A488 To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prioryear authority with unpaid undelivered orders for trust or special funds or obligations supported by 

spending authority from offsetting collections.

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs-A486, A492, A540, and 

A544.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A490 To record in the transferring agency the actual nonexpenditure transfer-out of current-year or prioryear authority with unpaid undelivered orders for general fund appropriations.

Comment: This includes transfers from the general fund to a special fund. Transfer of USSGL 

account 480100. Special and trust funds receiving appropriations from the General 

Fund of the U.S. Government and/or transfers of unexpended appropriations may 

record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year authority 

with unpaid expended authority and related accounts payable.

Comment: When appropriate use in conjunction with USSGL TCs-A486, A488, A540 and 

A544. Reverse this transaction for the receiving entity. When appropriate, use in 

conjunction with USSGL TCs-A482, A508, A542, and A546.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders

Budgetary Entry

Debit 493100 Delivered Orders - Obligations Transferred, Unpaid

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 50 December 2018

A494 To record in the transferring agency the actual transfers-out during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for general fund appropriations.

Comment: See USSGL TC-A496 for the receiving agency. Transfer of USSGL account 

480200. This is not a nonexpenditure transfer. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders; 

Transfer of Spending Authority From Offsetting Collections With Obligations

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 141000 Advances and Prepayments

A496 To record in the receiving agency the actual transfers-in during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for general fund appropriations.

Comment: See USSGL TC-A494 for the transferring agency. Transfer of USSGL account 

480200. This is not a nonexpenditure transfer. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series.

Reference: USSGL implementation guidance; Transfer of Authority for Undelivered Orders; 

Transfer of Spending Authority From Offsetting Collections With Obligations

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 310200 Unexpended Appropriations - Transfers-In

A498 To record a Federal fund receivable for an expenditure transfer from a trust fund.

Comment: See USSGL TC-A114 for the anticipation and USSGL TC-A502 for collection of 

the receivable. Use USSGL account 421500 if the transfer was previously 

anticipated. Use USSGL account 445000 or 462000 if the transfer was not 

previously anticipated. In exceptional cases, this transaction may be recorded for an 

expenditure transfer receivable in a trust fund account, for example, where the 

recipient account is a Limitation on Administrative Expenses trust fund.

Reference: USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

Budgetary Entry

Debit 422500 Expenditure Transfers From Trust Funds - Receivable

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 51 December 2018

A499 To record the adjustment of a Federal fund receivable for a previously established expenditure 

transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in 

a trust fund payable Treasury Appropriation Fund Symbol (TAFS).

Comment: See USSGL TC-A498 for the original establishment of the receivable. For 

reductions, see USSGL TC-A135 and TC-A500R for the reduction and adjustment 

to the corresponding payable in the trust fund TAFS. For cancellations, also post 

USSGL TC-D120 if canceling prior-year obligated balances. For cancellations, see 

USSGL TC-D110 budgetary entry and TC-F123 for the cancellation and adjustment 

to the corresponding payable in the trust fund TAFS. Record USSGL account 

465000 in expired TAFS only.

Reference: USSGL implementation guidance; Reductions of Expenditure Transfers 

Receivable/Payable; Cancellations of Expenditure Transfers Receivable/Payable

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

Debit 575000 Expenditure Financing Sources - Transfers-In

 Credit 131000 Accounts Receivable

 Credit 133500 Expenditure Transfers Receivable

A500 To record in a trust fund a payable for an expenditure transfer-out to a Federal fund relating to 

nonexchange transactions.

Comment: If a reduction occurs, reverse this transaction and also post USSGL TC-A135.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 52 December 2018

A501 To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 211000 Accounts Payable

A502 To record the actual Federal fund collection resulting from an expenditure transfer from a trust 

fund, that was previously established as a receivable.

Comment: In exceptional cases, this transaction may be recorded for a trust fund collection 

resulting from an expenditure transfer from a Federal fund account.

Reference: USSGL implementation guidance; Appropriation Trust Fund Expenditure Transfers

Budgetary Entry

Debit 425500 Expenditure Transfers from Trust Funds - Collected

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 133500 Expenditure Transfers Receivable

A504 To record in a trust fund the outlay and reduction of the payable for an expenditure transfer out to a 

Federal fund.

Comment: See USSGL TC-A500 for the establishment of USSGL account 215500.

Reference: USSGL implementation guidance; Trust Funds Guide

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 53 December 2018

A506 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prioryear authority with unpaid undelivered orders for general fund appropriations.

Comment: Transfer of USSGL account 480100. Special and trust funds receiving 

appropriations from the General Fund of the U.S. Government and/or transfers of 

unexpended appropriations may record USSGL accounts in the 310000 series. Refer 

to conventions and limitations listed on the cover sheet at the beginning of this 

section.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

A508 To record in the receiving agency the actual nonexpenditure transfer-in of current-year or prioryear authority with unpaid undelivered orders for trust or special funds or obligations supported by 

spending authority from offsetting collections.

Comment: See notes at the beginning of this Section. Transfer of USSGL account 480100. 

When appropriate, use in conjunction with USSGL TCs-A482, A492R, A542, and 

A546.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A510 To record in a trust fund expenditure transfers-in from a Federal fund relating to nonexchange 

transactions.

Comment: For payments received from a Federal fund (i.e., exchange transactions) that is 

defined in the budget as expenditure transfers, see USSGL TC-C190.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 54 December 2018

A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the 

Treasury Forfeiture Fund.

Reference: USSGL implementation guidance; Guide for Basic Accounting and Reporting 

Treasury Forfeiture Fund Effective Fiscal Year 2015.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575000 Expenditure Financing Sources - Transfers-In

A512 To record in a trust fund expenditure transfers-out to a Federal fund relating to nonexchange 

transactions.

Comment: For payments made to a Federal fund (that is exchange transactions) that are defined 

in the budget as expenditure transfers, see USSGL TC-B138.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 101000 Fund Balance With Treasury

A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year 

from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.

Reference: USSGL Implementation Guidance: Guide for Basic Accounting and Reporting 

Treasury Forfeiture Fund Effective Fiscal Year 2015.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 55 December 2018

A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if 

directed by public law) relating to nonexchange and exchange transactions.

Comment: Also post USSGL TC-B134. Use USSGL account 576000 for nonexchange 

expenditure transfers.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

A516 To record a receivable for amounts appropriated from a specific invested Treasury Appropriation 

Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure 

(nonallocation) transfer of funds. This amount is specified in the agency's appropriation or 

authorization act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must 

use USSGL TC-A520.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 56 December 2018

A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when 

the budget authority is temporarily reduced.

Comment: Also post USSGL TC-A135 to record the budget authority temporarily reduced. 

Credit USSGL accounts 101000 and 412800 only if a receivable was not previously 

established. Refer to the Office of Management and Budget (OMB) Circular No. A11 for the definition of reductions. Reductions include rescissions, across-the-board 

reductions, and sequestrations. The Bureau of the Fiscal Service simultaneously 

posts USSGL TC-A522 in the Treasury-Managed Trust Fund TAFS.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A519 To record the adjustment of the receivable in a Treasury Appropriation Fund Symbol (TAFS) when 

the budget authority is cancelled.

Comment: Also post USSGL TC-F123 to record the cancellation of budget authority. The 

Bureau of the Fiscal Service simultaneously posts USSGL TC-A523 in the 

Treasury-Managed Trust Fund TAFS.

Reference: USSGL implementation guidance; Temporary Reductions; Cancellations - Available 

Trust or Special Funds With Invested Relationships

Budgetary Entry

Debit 412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A520 To record a payable for amounts appropriated from a specific invested Treasury Appropriation 

Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure 

(nonallocation) transfer of funds. This amount is specified in the agency's appropriation or 

authorization act.

Comment: Transfer partner must use USSGL TC-A516.

Reference: Trust Fund Accounting Guide; Trust Fund Appropriation Transfers for Specific 

Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 57 December 2018

A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) 

that results from a temporary reduction in the Agency Trust Fund Expenditure TAFS.

Comment: Debit USSGL accounts 101000 and 412900 only if a payable was not previously 

established. USSGL account 417200 may only be debited when recording a 

sequesterable amount in the TAFS where the sequestration is applied. Refer to 

Office of Management and Budget Circular No. A-11 for the definition of 

reductions. Reductions include rescissions, across-the-board reductions, and 

sequestrations. The Bureau of the Fiscal Service posts this transaction in the 

Treasury-Managed Trust Fund TAFS and the agency simultaneously posts USSGL 

TC-A518 in the Agency Trust Fund Expenditure TAFS.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Debit 417200 Non-Allocation Transfers of Invested Balances - Payable

 Credit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A523 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) 

that results from a cancellation in the Agency Trust Fund Expenditure TAFS.

Comment: The Bureau of the Fiscal Service posts this transaction in the Treasury-Managed 

Trust Fund TAFS and the agency simultaneously posts USSGL TC-A519 in the 

Agency Trust Fund Expenditure TAFS.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

 Credit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 58 December 2018

A524 To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously 

appropriated and recorded as receivables.

Comment: Refer to USSGL TC-A516 for establishing the receivable. Transfer partner must use 

USSGL TC-A526.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A526 To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously 

appropriated and recorded as payables.

Comment: Refer to USSGL TC-A520 for establishing the payable. Transfer partner must use 

USSGL TC-A524.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412700 Amounts Appropriated From Specific Invested TAFS - Payable

 Credit 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury

A528 To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in 

the agency's appropriation or authorization act.

Comment: This transaction is reported as an appropriation in the Budget of the United States 

Government for the agency TAFS, rather than as a transfer. Transfer partner must 

use USSGL TC-A530.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 59 December 2018

A530 To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury 

Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in 

the agency's appropriation or authorization act.

Comment: Reverse this transaction in the invested TAFS when the recipient TAFS cancels and 

returns the fund balance to the invested TAFS. Transfer partner must use USSGL 

TC-A528.

Reference: USSGL implementation guidance; Trust Fund guidance: Trust Fund Appropriation 

Transfers for Specific Treasury Appropriation Fund Symbols

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 412900 Amounts Appropriated From Specific Invested TAFS - TransfersOut

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

A531 To record a nonexpenditure (nonallocation) transfer-in of funds to a specific invested Treasury 

Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning 

unobligated balances.

Reference: USSGL implementation guidance; Cancellations Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

A532 To record the receivable for amounts to be transferred in of unrealized nonexpenditure 

(nonallocation) appropriation transfers between two trust funds or two Federal funds (as defined by 

the Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances. Use USSGL 

account 416000 if the transfer was previously anticipated

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417100 Non-Allocation Transfers of Invested Balances - Receivable

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 575500 Non-Expenditure Financing Sources - Transfers-In - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 60 December 2018

A534 To record the payable for amounts to be transferred out of unrealized nonexpenditure 

(nonallocation) appropriation transfers between two trust funds or two Federal funds (as defined by 

the Office of Management and Budget), where there is investment authority involved.

Comment: For cash management purposes, the funds remain invested until needed for 

disbursement. This occurs prior to the request for SF 1151: Nonexpenditure Transfer 

Authorization, and is only permissible under specific circumstances.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 417200 Non-Allocation Transfers of Invested Balances - Payable

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 215000 Payable for Transfers of Currently Invested Balances

A536 To record the actual nonexpenditure (nonallocation) transfer-in of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 417100 "NonAllocation Transfers of Invested Balances-Receivable."

Comment: Refer to USSGL TC-A532 for the establishment of the receivable.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417300 Non-Allocation Transfers of Invested Balances - Transferred

 Credit 417100 Non-Allocation Transfers of Invested Balances - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 133000 Receivable for Transfers of Currently Invested Balances

A538 To record the actual nonexpenditure (nonallocation) transfer-out of funds via SF 1151: 

Nonexpenditure Transfer Authorization that reduces previously established USSGL 417200 "NonAllocation Transfers of Invested Balances-Payable."

Comment: Refer to USSGL TC-A534 for the establishment of the payable.

Reference: USSGL implementation guidance; Trust and Special Fund Guidance on 

Nonexpenditure Non-Allocation Transfers of Invested Balances

Budgetary Entry

Debit 417200 Non-Allocation Transfers of Invested Balances - Payable

 Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 61 December 2018

A540 To record in the transferring agency the nonexpenditure transfer-out of budgetary resources 

receivable.

Comment: Transfer of USSGL accounts 412600, 416600, 417100, 422500, 425100, and 

428700 respectively. When appropriate use in conjunction with USSGL TCs-A486, 

A488, A492, and A544.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of USSGL Account 422500; Transfer of 

Receivable of Invested Balances

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

 Credit 408200 Allocations of Realized Authority - To Be Transferred From 

Invested Balances - Transferred

 Credit 408300 Transfers - Current-Year Authority - Receivable - Transferred

 Credit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

 Credit 423300 Reimbursements and Other Income Earned - Receivable -

Transferred

 Credit 423400 Other Federal Receivables - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A542 To record in the receiving agency the nonexpenditure transfer-in of budgetary resources receivable.

Comment: Transfer or USSGL accounts 412600, 416600, 417100, 422500, 425100, and 

428700 respectively. When appropriate, use in conjunction with USSGL TCs-A482, 

A492R, A508, and A546.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of USSGL Account 422500; Transfer of 

Receivable of Invested Balances

Budgetary Entry

Debit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

Debit 408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Debit 408300 Transfers - Current-Year Authority - Receivable - Transferred

Debit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Debit 423300 Reimbursements and Other Income Earned - Receivable - Transferred

Debit 423400 Other Federal Receivables - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 62 December 2018

A544 To record in the transferring agency the nonexpenditure transfer-out of unfilled customer orders 

without advance.

Comment: Transfer of USSGL account 422100. When appropriate use in conjunction with 

USSGL TCs-A486, A488, A492, and A540.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423000 Unfilled Customer Orders Without Advance - Transferred

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

A546 To record in the receiving agency the nonexpenditure transfer-in of unfilled customer orders 

without advance.

Comment: Transfer or USSGL account 422100. When appropriate, use in conjunction with 

USSGL TCs-A482, A492R, A508, and A542.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423000 Unfilled Customer Orders Without Advance - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

 Credit 101000 Fund Balance With Treasury

A548 To record in the transferring agency the actual transfers-out during the fiscal year of authority with

prepaid/advanced undelivered orders from current or prior years for trust or special funds or 

obligations supported by spending authority from offsetting collections.

Comment: See USSGL TC-A550 for the receiving agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 480200

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 63 December 2018

A550 To record in the receiving agency the actual transfers-in during the fiscal year of authority with 

prepaid/advanced undelivered orders from current or prior years for trust or special funds or 

obligations supported by spending authority from offsetting collections.

Comment: See USSGL TC-A548 for the transferring agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 480200

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 572000 Financing Sources Transferred In Without Reimbursement

A552 To record in the transferring agency the transfer-out of unfilled customer orders with advance.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 419500 Transfer of Obligated Balances

 Credit 423100 Unfilled Customer Orders With Advance - Transferred

Proprietary Entry

None

A554 To record in the receiving agency the actual transfer-in unfilled customer orders with advance.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 419500 Transfer of Obligated Balances

Proprietary Entry

None

A556 To record in the receipt account the amount of appropriated receipts to be appropriated from an 

agency's unavailable receipt account to an expenditure account.

Comment: Reverse this transaction upon receipt of warrant and post TC A183.

Budgetary Entry

None

Proprietary Entry

Debit 573600 Appropriated Dedicated Collections to be Transferred Out

 Credit 299200 Appropriated Dedicated Collections Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 64 December 2018

A700 - A799 Funding - Reimbursables and Other Income

A702 To record anticipated reimbursements.

Comment: See USSGL TC-A118; anticipated reimbursements are not available for allotment 

until the realized order is received.

Budgetary Entry

Debit 421000 Anticipated Reimbursements and Other Income

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

A704 To record in the performing agency a reimbursable agreement that was not previously anticipated.

Comment: Budgetary resources were provided by Contract Authority. Do not post the 

proprietary entry for reimbursable agreements without advances (only post the 

budgetary entry for reimbursable agreements without advances).

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

Debit 422200 Unfilled Customer Orders With Advance

 Credit 413200 Substitution of Contract Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 231000 Liability for Advances and Prepayments

A706 To record in the performing agency a reimbursable agreement without an advance that was 

previously anticipated.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. See Federal and non-Federal exceptions as defined in Office of 

Management and Budget Circular No. A-11.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

 Credit 421000 Anticipated Reimbursements and Other Income

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 65 December 2018

A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement 

without an advance that was previously anticipated.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned. 

See Federal and non-Federal exceptions as defined in Office of Management and 

Budget Circular No. A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 421000 Anticipated Reimbursements and Other Income

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

A710 To record earned revenue in the performing agency related to a reimbursable agreement or other 

income.

Comment: See USSGL TC-C182

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 422200 Unfilled Customer Orders With Advance

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

A712 To record the refund of an advance to the ordering entity for the completion of a prior-year 

reimbursable order.

Comment: Also post USSGL TC-D120 if the amount was previously obligated. Also post 

USSGL TC-B610.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 66 December 2018

A714 To record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance.

Comment: The ordering agency uses USSGL TC-B406.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425100 Reimbursements and Other Income Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

A715 To record funded FECA revenue by the Department of Labor.

Comment: None

Reference: USSGL implementation guidance, Federal Employees' Compensation Act (Workers' 

Compensation).

Budgetary Entry

Debit 425100 Reimbursements and Other Income Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 132000 Funded Employment Benefit Contributions Receivable

 Credit 540000 Funded Benefit Program Revenue

B100 - B299 Disbursements and Payables - Payments/Purchases

B102 To record payment of payroll.

Comment: For amounts paid by a direct appropriation, also post USSGL TC-B134. Due to 

reconciliation of interagency expenses and revenues, agencies must first record all 

direct costs to the USSGL account 600000 series and then offset those amounts 

using USSGL account 661000 (see USSGL TC-D514), when the costs are 

capitalized to the appropriate type asset accounts. Note: Agency systems may 

accumulate payroll in USSGL account 610000 during the year and distribute those 

costs to the various accounts at yearend. Also, for employment benefits such as

pension, health, and life insurance, see USSGL TCs-B604, E104, and E106.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Non-Production Costs

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 67 December 2018

B103 To record a disbursement of pension benefit payments.

Comment: Also requires the reclassification of expenses from unfunded to funded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government"

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 261000 Actuarial Pension Liability

 Credit 101000 Fund Balance With Treasury

B104 To record in a loan guarantee financing account a disbursement to a third party, where no asset is 

received. This transaction, for example, includes payments of default claims and interest 

supplements.

Comment: Also post USSGL TC-C428, which establishes the loan receivable after default.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 218000 Loan Guarantee Liability

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B105 To record the subsidy expense in the program fund that is paid to the financing fund when the loan 

is disbursed.

Comment: Agencies must use all the USSGL accounts indicated in this transaction. Each debit 

and credit must be in the same amount. If funded by a direct appropriation, also post 

USSGL TC-B134.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 217000 Subsidy Payable to the Financing Account

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

 Credit 680000 Future Funded Expenses
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 68 December 2018

B106 To record subsidy disbursement from the program account to the financing account not previously 

obligated.

Comment: If funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B107 To record payment and disbursement of funds not previously accrued.

Comment: If for an amount paid by a direct appropriation, also post USSGL TC-B134.

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B108 To record a loss in the imprest fund.

Comment: If a loss is expected to be restored, also post USSGL TC C414 to record a refund 

receivable from Non-Federal sources for expenses that do not create budgetary 

resources until collected for expenses not requiring budgetary resources. If funded 

by a direct appropriation, also post USSGL TC-B134.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 729000 Other Losses

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 69 December 2018

B109 To record payment of interest not previously accrued.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. See USSGL TCB418 for accrued interest.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit 632000 Interest Expenses on Securities

Debit 633000 Other Interest Expenses

 Credit 101000 Fund Balance With Treasury

B110 To record a confirmed disbursement schedule previously accrued. For nonfiduciary deposit funds, 

omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit Funds with 

Investment Authority and Clearing Accounts.

Comment: Clearing from unpaid to paid.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 70 December 2018

B111 To record the actual capital transfer to repay a negative modification adjustment transfer to the 

treasury general fund from a financing fund.

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 414201 Modification adjustment transfer of Borrowing Authority Converted 

to Cash

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 101000 Fund Balance With Treasury

B112 To record accrued interest paid.

Comment: See USSGL TC-B418 for the accrued liability.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

 Credit 101000 Fund Balance With Treasury

B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans 

borrowed from Treasury.

Comment: This transaction is recorded by FFB only. See USSGL TC-B440 for the capitalized 

loan interest liability.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 71 December 2018

B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed after 1992.

Comment: This transaction is applicable to guaranteed loans.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 155900 Foreclosed Property - Allowance

Debit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 101000 Fund Balance With Treasury

B116 To record disbursement without a lien on collateral acquired from defaulted loans guaranteed after 

1992.

Comment: This transaction is applicable to guaranteed loans.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 101000 Fund Balance With Treasury

B118 To record a tax refund funded by directly reducing offsetting collections paid by the collecting 

agency.

Comment: If funded by a direct appropriation, see USSGL TC-B416.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Proprietary Entry

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit 589100 Tax Revenue Refunds - Individual

Debit 589200 Tax Revenue Refunds - Corporate

Debit 589300 Tax Revenue Refunds - Unemployment

Debit 589400 Tax Revenue Refunds - Excise

Debit 589500 Tax Revenue Refunds - Estate and Gift

Debit 589600 Tax Revenue Refunds - Customs

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 72 December 2018

B119 To record the actual capital transfer to repay a portion of a capital investment (usually an 

appropriation to a revolving fund).

Comment: See USSGL TC-B136 for capital transfers from liquidating accounts.

Reference: USSGL implementation guidance; Changes Related to Capital Transfers

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 297000 Liability for Capital Transfers

 Credit 101000 Fund Balance With Treasury

B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank 

via nonexpenditure transfers that were previously anticipated. For example, this transaction 

includes repayments of principal and repayments due to modifications of credit reform loans.

Comment: If not anticipated, see USSGL TC-B121. See USSGL TC-A142 for nonexpenditure 

transfers that were previously anticipated. If repayment is a result of a debt 

forgiveness appropriation, also post USSGL TC-B134.

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 73 December 2018

B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal 

Financing Bank that were not previously anticipated. For example, this transaction includes 

repayments of principal, repayments due to modifications of credit reform loans, and repayments 

of capitalized loan interest from non-credit reform loans.

Comment: Also post USSGL TC-B135 if a gain results from an early repayment for non-credit 

reform loans. Also post USSGL TC-B137 if a loss results from an early repayment 

for non-credit reform loans. See USSGL TC-B131 for principal repayments with a 

gain or loss as a result of FFB early repayments, or modifications of credit reform 

loans.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414200 Actual Repayment of Borrowing Authority Converted to Cash

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 251100 Capitalized Loan Interest Payable - Non-Credit Reform

Debit 252000 Principal Payable to the Federal Financing Bank

 Credit 101000 Fund Balance With Treasury

B122 To record repayments of other debt.

Comment: Also post USSGL TC-B134 if funded by a direct appropriation. This transaction is 

applicable to redemptions.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 259000 Other Debt

 Credit 101000 Fund Balance With Treasury

B123 To record in the issuing entity, the sale of Federal securities at par value.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 74 December 2018

B124 To record the purchase of Federal securities acquired at par value by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: See USSGL TC- B132 for securities acquired at par value by nonfiduciary deposit 

funds.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury

B125 To record in the issuing entity, the sale of Federal securities acquired at a premium.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 75 December 2018

B126 To record the purchase of Federal securities acquired at a premium by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Special and trust funds use USSGL account 411400. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment. Use 

Budgetary entries for the amount of the premium. Also post USSGL TC-B129 if 

accrued interest is purchased. Fiduciary deposit funds would not record the 

budgetary entry. See USSGL TC-B165 for securities acquired at a premium by 

nonfiduciary deposit funds.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury

B127 To record in the issuing entity, the sale of Federal securities at a discount.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 76 December 2018

B128 To record the purchase of Federal securities acquired at a discount by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Also post USSGL TC-B129 if accrued interest is purchased. Fiduciary deposit funds 

would not record the budgetary entry. See USSGL TC-B166 for securities acquired 

at a discount by nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 101000 Fund Balance With Treasury

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

B129 To record the purchase of accrued interest on Federal securities by a Treasury Appropriation Fund 

Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B133 

for purchase of accrued interest on securities by a nonfiduciary deposit fund.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 77 December 2018

B130 To record a lien paid before personal property is sold.

Comment: If funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 154900 Forfeited Property - Allowance

 Credit 101000 Fund Balance With Treasury

B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most 

non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For 

example, this transaction includes repayments of principal for FFB borrowings from Treasury and 

repayments due to modifications of credit reform loans.

Comment: Gains and losses typically result from early repayment. See USSGL TC-B121 for 

principal repayments at par value, including non-credit reform loans.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 414600 Actual Repayments of Debt, Current-Year Authority

 Credit 414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Entry

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury

 Credit 711200 Gains on Disposition of Borrowings

B132 To record the purchase of Federal securities acquired at par value by a nonfiduciary deposit fund.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury

B133 To record the purchase of accrued interest on Federal securities by a nonfiduciary deposit fund.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 78 December 2018

B134 To record appropriations used this fiscal year.

Comment: This transaction does not stand alone. Only record this transaction in Treasury 

Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the 

General Fund of the U.S. Government via Treasury Appropriation Warrant, or that 

receive allocation transfers from general fund appropriated TAFS. USSGL 

transactions that reference this transaction: A146, A514, B102, B105, B106, B107, 

B109, B118, B122, B130, B202, B402, B404, B406, B412, B418, B428, B430, 

B436, B438, B452, B604, C408, D106, D107, D114, D126, D132, D134, D626, 

E102, E104, E106, E108, E109, E204, and E412. USSGL transactions that reference 

a reversal for this transaction: B450, C132, C134, C136, C137, C138, C139, D102, 

D108, D110, D618, F148 and F128.

Reference: USSGL implementation guidance; Appropriations Used

Budgetary Entry

None

Proprietary Entry

Debit 310700 Unexpended Appropriations - Used

 Credit 570000 Expended Appropriations

B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans.

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL 

TC-B131 for Federal Financing Bank principal repayments resulting in a gain or 

loss.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 427700 Other Actual Collections - Federal

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 711200 Gains on Disposition of Borrowings
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 79 December 2018

B136 To record in the liquidating account the actual capital transfer of excess cash to the General Fund 

of the U.S. Government.

Comment: See Office of Management and Budget Circular No. A-11 for further instruction on 

the payment hierarchy. See USSGL TC-B119 for capital transfers not related to 

liquidating accounts. See USSGL TC-C196 for miscellaneous receipt account 

entries.

Reference: USSGL implementation guidance; Credit Reform Liquidating Account Case Study

Budgetary Entry

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 297000 Liability for Capital Transfers

 Credit 101000 Fund Balance With Treasury

B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, 

this transaction may result from prepayments and early repayments of loans.

Comment: Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL 

TC-B131 for Federal Financing Bank principal repayments resulting in a gain or 

loss.

Reference: USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 721200 Losses on Disposition of Borrowings

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 80 December 2018

B138 To record in trust fund payments made to a Federal fund relating to exchange transactions.

Comment: These payments are defined as expenditure transfers in the budget. See USSGL TCA512 for nonexchange expenditure transfers-out.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 101000 Fund Balance With Treasury

B139 To record actual capital transfers to a General Fund Receipt Account that were not previously 

anticipated.

Comment: If previously anticipated, see USSGL B136.

Reference: USSGL implementation guidance; Capital Transfers Scenario

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 415100 Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

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

Government, Prior-Year Balances

Proprietary Entry

Debit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 101000 Fund Balance With Treasury

B140 To record the purchase of foreign currency by a disbursing officer.

Comment: This entry should be made by agencies that have their own disbursing authority. 

Agencies that do not have their own disbursing authority, see USSGL 

implementation guidance "Accounting for Purchased Foreign Currency," which can 

be acquired on the USSGL Website. Agencies that have foreign currency account 

symbols in the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and 

D578.

Reference: USSGL implementation guidance "Accounting for Purchased Foreign Currency"

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 119000 Other Cash
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 81 December 2018

B141 To record the request from IMF to purchase Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

B142 To record the disbursement of foreign currency by a disbursing officer on behalf of the operating 

fund.

Comment: This entry should be made by agencies that have their own disbursing authority. At 

the time of the foreign currency disbursement, the disbursing officer will charge the 

appropriation of the operating fund that requested the disbursement, (see USSGL 

TC-B110 and the USSGL implementation guidance "Accounting for Purchased 

Foreign Currency"), which can be acquired on the USSGL Website. Agencies that 

do not have their own disbursing authority also may refer to the implementation 

guidance mentioned above. Agencies that have foreign currency account symbols in 

the X7000 series, refer to USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance "Accounting for Purchased Foreign Currency"

Budgetary Entry

None

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 120000 Foreign Currency

B143 To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 101000 Fund Balance With Treasury

B144 To record the purchase of cash equivalents.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 120900 Uninvested Foreign Currency

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 82 December 2018

B146 To record a foreign currency rate intervention.

Comment: For the Department of Treasury use only. Credit USSGL account 167000 if longterm investments are used for interventions.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167000 Foreign Investments

B150 To record a disbursement (not an outlay) from fund balance with Treasury in a Treasury General 

Account (TGA) to funds held by the public in a non-TGA.

Comment: To return funds held by the public in a non-TGA to fund balance with treasury in a 

TGA, reverse B150. This transaction does not apply to deposit fund Treasury 

Account Symbols (TAS). Use USSGL TC- C108 for Deposit Fund TAS. An agency 

must have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

None

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 101000 Fund Balance With Treasury

B152 To record a purchase of a non-Bureau of the Fiscal Service security at par from funds held by the 

public in a non-Treasury General Account (TGA).

Comment: If this purchase is an immediate reinvestment of the proceeds of a sale of non-Fiscal 

Service securities purchased with funds held by the public in a non-TGA, record a 

budgetary entry equal to only the gain from that sale. Also post USSGL TC-G124 to 

record activity for current-year purchases of other assets not recorded as Property, 

Plant and Equipment. An agency must have specific legislative authority to hold 

monies in a non-TGA or non-Fiscal Service security. See Treasury Financial 

Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and 

Investments Held Outside of the U.S. Treasury for additional guidance, such as 

Statement of Transactions (224) transactions.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 113000 Funds Held Outside of Treasury - Budgetary
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 83 December 2018

B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a 

premium/discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167000 Foreign Investments

Debit 167200 Premium on Foreign Investments

 Credit 120900 Uninvested Foreign Currency

 Credit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments

B154 To record an operating expense or program cost from funds in a non-Treasury General Account 

(TGA) which results in an outlay.

Comment: An agency must have specific legislative authority to hold monies in a non-TGA or 

non-Bureau of the Fiscal Service security. See Treasury Financial Manual, Volume 

I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held 

Outside of the U.S. Treasury for additional guidance, such as Statement of 

Transactions (224) transactions.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 113000 Funds Held Outside of Treasury - Budgetary

B160 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at par value.

Comment: Also post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 84 December 2018

B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a premium.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. Use budgetary entries for the amount of the premium. Also 

post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

 Credit 101000 Fund Balance With Treasury

B163 To record the purchase of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a discount.

Comment: Also post USSGL TC-B129 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 101000 Fund Balance With Treasury

 Credit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

B165 To record the purchase of Federal securities acquired at a premium by a nonfiduciary deposit fund.

Comment: Also post USSGL TC-B133 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 85 December 2018

B166 To record the purchase of Federal securities acquired at a discount by a nonfiduciary deposit fund.

Comment: Also post USSGL TC-B133 if accrued interest is purchased.

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 101000 Fund Balance With Treasury

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

B200 To record the initial receipt of preferred stock and/or common stock warrants as consideration for 

entering into a liquidity agreement with Government Sponsored Enterprises and/or beneficial 

interest in a Credit Facility Trust in a Treasury General Fund Receipt Account.

Comment: Also Post USSGL TC-C147. Post this transaction to record the liquidity payment 

and markup of liquidity preference in a Treasury General Fund Receipt Account.

Budgetary Entry

None

Proprietary Entry

Debit 165000 Preferred Stock in Federal Government Sponsored Enterprise

Debit 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

 Credit 590000 Other Revenue

B202 To record the liquidity payment and markup of liquidity preference from the prior-year in the 

program account.

Comment: Also Post USSGL TC-B134

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 86 December 2018

B210 To record the payment of remuneration.

Comment: For the Department of Treasury use only. Due to the unique budgetary reporting by 

the Exchange Stabilization Fund, no outlay is reported.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 211000 Accounts Payable

Debit 633800 Remuneration Interest

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

B300 - B399 Disbursements and Payables - Commitments/Undelivered Orders/Expended Authority -

Unpaid

B302 To record a commitment of unobligated amounts in programs subject to apportionment.

Comment: To decrease the commitment, reverse this transaction.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 470000 Commitments - Programs Subject to Apportionment

Proprietary Entry

None

B304 To record a commitment of unobligated balances in programs exempt from apportionment.

Comment: To decrease the commitment, reverse this transaction.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 472000 Commitments - Programs Exempt From Apportionment

Proprietary Entry

None

B306 To record current-year undelivered orders without an advance.

Comment: To decrease obligation in the current year, reverse this transaction.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 87 December 2018

B308 To record current-year undelivered orders with an advance.

Comment: See USSGL TC-B604 for the expense.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 101000 Fund Balance With Treasury

B309 To record current-year undelivered orders with an advance using a U.S. Debit Card.

Comment: See USSGL TC-B604 for the expense.

Reference: USSGL implementation guidance; U.S. Debit Card Program

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 112500 U.S. Debit Card Funds

B310 To record a current-year undelivered order without an advance where the commitment is more than 

the undelivered order for commitments in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 461000 Allotments - Realized Resources

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B312 To record a current-year undelivered order without an advance where the commitment is more than 

the undelivered order for commitments in programs exempt from apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 88 December 2018

B314 To record a current-year undelivered order without an advance where the commitment is less than 

the undelivered order for commitments in programs subject to apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None

B316 To record a current-year undelivered order without an advance where the commitment is less than 

the undelivered order for commitments in programs exempt from apportionment.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 89 December 2018

B400 - B599 Disbursements and Payables - Payables/Accrued Liabilities

B402 To record the delivery of goods or services and to accrue a liability.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Assume a title has 

been passed when the goods are received. Also post USSGL TCs G120, G122, and 

G124 to track purchases. For payroll and benefits, see USSGL TC-E102. For "inprocess type" accounts and assisted acquisition situations, see USSGL TC-D514. 

Due to the reconciliation of interagency expenses and revenues, agencies first must 

record all direct costs to a USSGL account 600000 expense series account and then 

offset those amounts using USSGL account 661000 when the costs are capitalized to 

the appropriate type asset account. For other payroll related transactions, see 

USSGL TCs-E104 through E117. Record USSGL account 219000 for grants 

payable.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 615000 Expensed Asset

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 90 December 2018

B403 To record accounts payable in a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 211000 Accounts Payable

B404 To record a downward adjustment of a current-year unpaid undelivered order.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None

B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to another 

federal entity. This transaction is recorded only when an agency has the authority to charge an 

administrative fee to be paid by a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 211000 Accounts Payable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 91 December 2018

B406 To record the delivery of goods and services in the same year the order was placed and to accrue a 

liability. The current-year expended authority is more than the original obligation.

Comment: If funded by a direct appropriation, also post TC-B134. For payroll and benefits, see 

USSGL TC-E102. Assume a title has been passed when the goods are received. 

Also post USSGL TCs G120, G122, and G124 to track purchases. For "in-process 

type" accounts and assisted acquisition situations, see USSGL TC-D514. Due to the 

reconciliation of interagency expenses and revenues, agencies must first record all 

direct costs to a USSGL account 600000 expense series account and then offset 

those amounts using USSGL account 661000 when the costs are capitalized to the 

appropriate type asset account. For other payroll related transactions, see USSGL 

TCs-E104 through E117.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 92 December 2018

B407 To record a contra expense in a nonfiduciary deposit fund for administrative fees paid to another 

federal entity. This transaction is recorded only when an agency has the authority to charge an 

administrative fee to be paid by a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental 

Administrative Fees

B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is 

confirmed.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 213000 Contract Holdbacks

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 220000 Liability for Unpaid Insurance Claims

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 294000 Capital Lease Liability

 Credit 212000 Disbursements in Transit

B410 To record advances and prepayments "in transit" until disbursements are confirmed.

Budgetary Entry

None

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 212000 Disbursements in Transit
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 93 December 2018

B412 To record an obligation and accounts payable in an unexpired appropriation for a valid bill related 

to a canceled appropriation.

Comment: This transaction is simultaneously posted with USSGL TC-D145. Also post USSGL 

TC-B134.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded 

by a direct appropriation.

Comment: This activity is not related to USSGL TC-B118. Also post USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 589000 Tax Revenue Refunds - Not Otherwise Classified

Debit 589100 Tax Revenue Refunds - Individual

Debit 589200 Tax Revenue Refunds - Corporate

Debit 589300 Tax Revenue Refunds - Unemployment

Debit 589400 Tax Revenue Refunds - Excise

Debit 589500 Tax Revenue Refunds - Estate and Gift

Debit 589600 Tax Revenue Refunds - Customs

Debit 633000 Other Interest Expenses

 Credit 211000 Accounts Payable

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 94 December 2018

B418 To record the accrual of interest expenses incurred, not yet paid.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next fiscal year.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service 

and/or the Federal Financing Bank

Debit 632000 Interest Expenses on Securities

Debit 633000 Other Interest Expenses

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

B420 To record the liability for cost to be funded in the future.

Comment: Reverse accruals at the beginning of the next accounting period. See USSGL TCB402 to record currently funded capital lease liability.

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 222000 Unfunded Leave

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability

B422 To record the unfunded FECA liability and unfunded unemployment liability.

Comment: Unfunded FECA liability and unfunded unemployment for Federal employees 

should be reversed when the funding is received.

Budgetary Entry

None

Proprietary Entry

Debit 685000 Employer Contributions to Employee Benefit Programs Not Requiring 

Current-Year Budget Authority (Unobligated)

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 95 December 2018

B424 To record a contingent liability.

Comment: Record USSGL account 6790 when pending litigation related to the Treasury 

Judgment Fund is not required to be paid back by the agency. Reverse this entry 

when realization indicates no contingent liability.

Reference: USSGL implementation guidance; FASAB SFFAS No. 5, "Accounting for 

Liabilities of the Federal Government", as amended by FASAB SFFAS No. 12, 

"Recognition of Contingent Liabilities Arising from Litigation".

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

Debit 680000 Future Funded Expenses

Debit 729000 Other Losses

 Credit 292000 Contingent Liabilities

 Credit 292200 Contingent Liabilities - Federal Government Sponsored Enterprise

B425 To record a contingent liability related to capital transfer.

Comment: Refer to FASAB SFFAS No. 5, "Accounting for Liabilities of the Federal 

Government," for discussion of contingent liabilities. See USSGL TC-A142 to 

record anticipated nonexpenditure payments to the General Fund of U.S. 

Government.

Reference: USSGL implementation guidance; Changes Related to Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 292300 Contingent Liability for Capital Transfers

B426 To record an increase in actuarial liabilities for benefit plans.

Comment: Reverse this entry for a decrease.

Reference: USSGL implementation guidance; FECA Liability

Budgetary Entry

None

Proprietary Entry

Debit 760000 Changes in Actuarial Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 96 December 2018

B428 To record the payable to borrowers from sales of foreclosed property with recourse.

Comment: Excess of sales proceeds over cost to the Federal Government is paid to borrowers. 

If funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL Implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 211000 Accounts Payable

B430 To record the inventory purchased for a resale under historical cost (title was passed).

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Also post USSGL 

TC G122 to track purchases.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152100 Inventory Purchased for Resale

 Credit 211000 Accounts Payable

B432 To record the fair market value of real and intangible forfeited property.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 232000 Other Deferred Revenue

B434 To record an unclaimed and abandoned item that has met the statutory and/or regulatory 

requirements for forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 232000 Other Deferred Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 97 December 2018

B436 To record the funded portion of cleanup costs that was previously estimated.

Comment: If the cleanup cost is part of an ongoing operation, then the liability associated with 

the cleanup should be reported as accounts payable. Also post USSGL TC-B134 for 

appropriations used.

Reference: USSGL implementation guidance; Environmental Cleanup Cost Case Study

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 299500 Estimated Cleanup Cost Liability

Debit 610000 Operating Expenses/Program Costs

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 680000 Future Funded Expenses

B438 To record capital lease liability.

Comment: If capital lease is with a non-Federal entity, the agency must have sufficient 

budgetary resources up front to cover the present value of the lease payments 

discounted using Treasury interest rates. Also post USSGL TC-B134 if funded by a 

direct appropriation. Also post USSGL TC-G122 to track purchases.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 181000 Assets Under Capital Lease

 Credit 294000 Capital Lease Liability

B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform 

loans borrowed from Treasury for interest payable amounts previously accrued.

Comment: This transaction is recorded by FFB only. See USSGL TC-B418 for the initial 

accrual and USSGL TC-B113 for the payment of the accrual.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 251100 Capitalized Loan Interest Payable - Non-Credit Reform
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 98 December 2018

B444 To record the IMF annual Special Drawing Right assessment accrual.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

B446 To record the IMF Annual Assessment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

B450 To record a gain on current year unpaid obligations due to fluctuation of foreign currency exchange 

rates on a non-monetary transaction, where excess obligations due to the rate variance are 

deobligated at the time of disbursement.

Comment: Also post, reverse to USSGL TC B134 for direct appropriations. Post this 

transaction immediately preceding disbursement (USSGL TC B110).

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 719000 Other Gains
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 99 December 2018

B452 To record a loss on current year unpaid obligations due to fluctuation of foreign currency exchange 

rates on non-monetary transaction, where additional US equivalent dollars are obligated to cover 

the rate variance at the time of disbursement.

Comment: Also post USSGL TC B134 for direct appropriations. Post this transaction 

immediately preceding disbursement (USSGL TC B110).

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 729000 Other Losses

 Credit 211000 Accounts Payable

B600 - B699 Disbursements and Payables - Advances and Prepayments

B602 To record revenue received in advance.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 220500 Liability for Unearned Insurance Premiums

 Credit 232000 Other Deferred Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 100 December 2018

B604 To record the current-year expended authority where the undelivered order was prepaid or 

advanced. The current-year authority is the same as the original order.

Comment: See USSGL TC-A710 to see the reimbursable authority and USSGL TC-B308 for 

the original prepayment. If funded by a direct appropriation, also post USSGL TCB134. Also post USSGL TCs G120, G122, and G124 to track purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 141000 Advances and Prepayments

B606 To record current-year expended authority using a U.S. Debit Card.

Comment: This transaction is used when an agency issues a U.S. Debit Card to a recipient as a 

reimbursement or entitlement.

Reference: USSGL implementation guidance; U.S. Debit Card Program

Budgetary Entry

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 112500 U.S. Debit Card Funds
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 101 December 2018

B610 To reduce an unfilled customer order with advance from a prior-year reimbursable while 

maintaining a resource to support the obligation and outlay.

Comment: The amount in USSGL account 422200 not supported by obligations must be zero 

on the preclosing trial balance when the TAFS is expiring.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays.

Budgetary Entry

Debit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

None

C100 - C399 Collections and Receivables - Receipts

C101 To record the transfer of recognized subsidy from the program fund to the financing fund.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 422100 Unfilled Customer Orders Without Advance

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

None

C102 To record service in kind provided by non-Federal sources.

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 561000 Donated Revenue - Non-Financial Resources

C103 To record the collection of subsidy costs in the financing account.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

Debit 427100 Actual Program Fund Subsidy Collected

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 102 December 2018

C106 To record the collection of reestimated subsidy in the financing account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment. Also post TC-A120 to record allotment of authority not 

previously anticipated.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 427100 Actual Program Fund Subsidy Collected

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset 

Relief Program.

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 103 December 2018

C108 To record collections in nonfiduciary deposit funds.

Comment: This entry is for the initial and subsequent collections from non-federal sources into 

a nonfiduciary deposit fund. This entry should not be used for collections of interest 

on Treasury securities. For accrual and collection of interest on Treasury securities, 

see TC-C418, TC-E205 and TC-C156.

Reference: USSGL implementation guidance; Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 104 December 2018

C109 To record the receipt of previously anticipated collections.

Comment: See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment. See 

USSGL TCs-A710, A712, A714, and C186 for reimbursable agreement 

transactions. See USSGL TC-C156 for the collection of interest receivable from 

securities held by a nonfiduciary deposit fund. Fiduciary deposit funds would not 

record a budgetary entry. See TCs C453 and C457 for daily inflation or deflation of 

Treasury Inflation Protected Securities.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 426000 Actual Collections of Governmental-Type Fees

Debit 426100 Actual Collections of Business-Type Fees

Debit 426200 Actual Collections of Loan Principal

Debit 426300 Actual Collections of Loan Interest

Debit 426400 Actual Collections of Rent

Debit 426500 Actual Collections From Sale of Foreclosed Property

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

Debit 427300 Interest Collected From Treasury

Debit 427600 Actual Collections From Financing Fund

Debit 427700 Other Actual Collections - Federal

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 139900 Allowance for Subsidy

 Credit 155100 Foreclosed Property

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 105 December 2018

 Credit 590000 Other Revenue

 Credit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

C110 To reclassify collections to liquidate prior-year deficiency.

Reference: USSGL implementation guidance; Spending Authority From Offsetting Collections 

Applied to Liquidate a Deficiency

Budgetary Entry

Debit 421200 Liquidation of Deficiency - Offsetting Collections

 Credit 426000 Actual Collections of Governmental-Type Fees

 Credit 426100 Actual Collections of Business-Type Fees

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

 Credit 427700 Other Actual Collections - Federal

Proprietary Entry

None

C111 To record collections in clearing account Treasury Account Symbols (TAS).

Reference: USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment 

Authority and clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 241000 Liability for Clearing Accounts

C112 To record the collection of a refund of an advance or prepayment in the same year as the original 

obligation.

Comment: See USSGL TC-B308 for application of an advance. This transaction is also 

applicable to credit card rebates.

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 106 December 2018

C113 To record receipt of coupon payment and interest collection on non-federal securities.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167000 Foreign Investments

 Credit 134200 Interest Receivable - Investments

C114 To record unearned revenue collected in advance and deposited to a trust or special fund receipt 

account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC- A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

C115 To record interest payments received from ESF foreign currency investments for Time Deposits, 

Overnight Deposits, and Reverse Repurchase Agreements.

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 107 December 2018

C116 To record in the financing fund unearned fees collected for undisbursed loans.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Study

Budgetary Entry

Debit 426100 Actual Collections of Business-Type Fees

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 232000 Other Deferred Revenue

C117 To record in the financing fund fees collected when loans are disbursed.

Comment: Fees are earned by loan guarantees when the third party disburses.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting

Guide

Budgetary Entry

Debit 426100 Actual Collections of Business-Type Fees

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 218000 Loan Guarantee Liability

C118 To record in the financing fund fees earned when loans are disbursed.

Comment: For loan guarantees and direct loans, fees are earned when the third party disburses.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 108 December 2018

C119 To record the receipt of remuneration.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 579000 Other Financing Sources

C120 To record the maturity of Federal securities acquired at par value by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest 

received on the maturity. See USSGL TC-C121 to record the maturity of securities 

acquired at par value by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

C121 To record the maturity of Federal securities acquired at par value by a nonfiduciary deposit fund.

Comment: See USSGL TC-C156 to record the collection of interest received on the maturity.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 109 December 2018

C122 To record the maturity of Federal securities acquired at a premium by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Prior to maturity, an entry is made to complete the amortization of a premium. See 

USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest 

received on the maturity. See USSGL TC-C123 for securities acquired at a premium 

by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

C123 To record the maturity of Federal securities acquired at a premium by a nonfiduciary deposit fund.

Comment: See USSGL TC-C156 to record the collection of interest received on the maturity.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 110 December 2018

C124 To record the maturity of Federal securities acquired at a discount by a Treasury Appropriation 

Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Prior to maturity, an entry is made to complete the amortization of a discount. The 

budgetary entry shows the purchase discount is realized as a budgetary resource 

when the security matures. Special and trust funds use USSGL account 411400, if 

budgetary resources were previously anticipated, revolving funds credit USSGL 

account 407000 and special and trust funds credit USSGL account 412000. Also 

post USSGL TC-A122 if authority was previously anticipated and apportioned or 

USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment. Fiduciary deposit funds would not record the budgetary entry. See 

USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest 

received on the maturity. See USSGL TC-C128 to record the maturity of a U.S. 

Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service. See USSGL 

TC-C125 for securities acquired at a discount by nonfiduciary deposit fund that 

matured.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 111 December 2018

C125 To record the maturity of Federal securities acquired at a discount in a nonfiduciary deposit fund.

Comment: See USSGL TC-C156 to record the collection of interest received on the maturity. 

See USSGL TC-C128 to record the maturity of a U.S. Treasury Zero Coupon Bond 

issued by the Bureau of the Fiscal Service.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 134200 Interest Receivable - Investments

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 167000 Foreign Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 112 December 2018

C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) 

sold at PAR and receive a coupon payment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund 

Symbol (TAFS)

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

C130 To record the collection of a refund of an advance or prepayment that results in a downward 

adjustment to a prior- year obligation.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment. This transaction is also applicable to credit card rebates.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations

Budgetary Entry

Debit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered 

Orders - Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 113 December 2018

C132 To record the refunds collected, a downward adjustment to prior-year paid delivered orders, for 

assets purchased and expenses incurred in a prior year that create budgetary resources. These 

refunds were not previously accrued as receivables.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. Reverse USSGL TC-B134 for direct appropriations. Reverse 

USSGL TCs G120, G122, and G124 to track purchases. This transaction is also 

applicable to credit card rebates.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 114 December 2018

C133 To record the receivable from the collecting entity for custodial collections and non-entity assets 

collected on behalf of a federal entity other than the General Fund of the U.S. Government.

Comment: This transaction is recorded by federal agency that will receive the funds collected 

by the collecting entity. The federal agency collecting these funds should record TCC142 to establish the payable for the custodial collections on behalf of another 

federal agency.

Reference: Custodial Activity Collected on Behalf of a Federal Entity Other than the General 

Fund of the U.S. Government (Exchange and Nonexchange)

Budgetary Entry

None

Proprietary Entry

Debit 198100 Receivable from Custodian or Non-Entity Assets Receivable From a 

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

Government

 Credit 571300 Accrual of Amounts Receivable from Custodian or Non-Entity 

Assets Receivable from a Federal Agency - Other Than the General 

Fund of the U.S. Government
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 115 December 2018

C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and 

expenses incurred in the current year.

Comment: Reverse USSGL TC-B134 for direct appropriations. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. This transaction is also applicable to 

credit card rebates.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 116 December 2018

C135 To record the collection of federal and non-federal revenue reported on the Statement of Custodial 

Activity or on the custodial footnote that is deposited.

Comment: This transaction is recorded by the federal agency collecting the funds on behalf of 

the recipient agency to whom those funds will be transferred.

Reference: Custodial Activity Collected on Behalf of a Federal Entity Other than the General 

Fund of the U.S. Government (Exchange and Nonexchange)

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

C136 To record the collection of receivables for assets purchased or expenses incurred in a prior-year 

that create budgetary resources when collected.

Comment: USSGL TC-C414 records the refund receivable. Reverse USSGL TC-B134 for 

direct appropriations. Also post USSGL TC-A122 if authority was previously 

anticipated and apportioned or USSGL TC-A123 if authority was previously 

anticipated in programs exempt from apportionment. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. Also post USSGL TC-D582 to 

reclassify the reduction of an expense from unfunded to funded.

Reference: For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 117 December 2018

C137 To record the restitution of the imprest fund loss.

Comment: Reverse USSGL TC-B134 for direct appropriations.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 131000 Accounts Receivable

 Credit 729000 Other Losses

C138 To record the collection of refunds receivable for assets purchased or expenses incurred in the 

current year that create budgetary resources when collected.

Comment: See USSGL TC-C414 for the accrued receivable. Reverse USSGL TC-B134 for 

direct appropriations and USSGL TCs G120, G122, and G124 to adjust tracked 

purchases. Also post USSGL TC-D582 to reclassify the reduction of an expense 

from unfunded to funded. This transaction is also applicable to credit card rebates.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

C139 To record the deduction of an employee's pay for reimbursement of Federal Employees Health 

Benefits paid by the employer while the employee was in a leave without pay status.

Comment: Also post USSGL TC-D582 to reclassify the reduction of expenses from unfunded 

to funded. Reverse USSGL TC-B134.

Reference: USSGL guidance; Federal Employee Health Benefit/Leave Without Pay Status.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 118 December 2018

C140 To record the collection of receivables from Federal sources.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

Debit 427700 Other Actual Collections - Federal

 Credit 428300 Interest Receivable From Treasury

 Credit 428700 Other Federal Receivables

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

C141 To record a collection of non-Federal revenue reported on the Statement of Custodial Activity or 

on the custodial footnote that is deposited into a General Fund receipt account.

Comment: Also post USSGLs TC-C142 and TC-C143. See USSGL TC-F124 for the preclosing 

adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

 Credit 590000 Other Revenue

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

C142 To record a contra-revenue in the amount of revenue collected for others and to establish a 

custodial liability.

Comment: To record revenue, see USSGL TC-C141. To reduce the custodial liability for 

amounts transferred out, see USSGL TC-A210.

Budgetary Entry

None

Proprietary Entry

Debit 599000 Collections for Others - Statement of Custodial Activity

 Credit 298000 Custodial Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 119 December 2018

C143 To record the collection of receivables of custodial revenue from a non-Federal source that is 

deposited to a miscellaneous receipt account.

Comment: If a collection is reported on the Statement of Custodial Activity or the custodial 

footnote, also post USSGL TCs-D584 and D586 (if related to tax revenue); If a 

collection is not reported on the Statement of Custodial Activity nor on the custodial 

footnote, also post USSGL TC-D585; If a collection was not previously accrued, see 

USSGL TCs-C141 or C147; See USSGL TC-F124 for the preclosing adjusting entry 

recorded at yearend.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 132500 Taxes Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

C144 To record undeposited collections.

Comment: Reverse entry upon disposition of undeposited collections.

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 120 December 2018

C145 To record the collection of revenue or other financing sources that were not previously accrued into 

a General Fund receipt account. These collections are not reported on the Statement of Custodial 

Activity

Comment: Also post USSGL TC-C147. For the transfer-in of nonbudgetary fund balance to 

other Federal entities without reimbursements, see USSGL TC-C155. For custodial 

collections reported on the Statement of Custodial Activity or on the custodial 

footnote, see USSGL TC-C141. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 532500 Administrative Fees Revenue

 Credit 579000 Other Financing Sources

 Credit 579500 Seigniorage

 Credit 590000 Other Revenue

C146 To record the collection of previously accrued receivables in a Treasury general fund receipt 

account.

Comment: Also post D585. For collection of custodial receivables in a Treasury general fund 

receipt account, see USSGL TC C-143.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 134400 Interest Receivable on Special Drawing Rights (SDR)

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 121 December 2018

C147 To record an offset for amounts collected for others and to establish a liability for non-entity assets 

that are not reported on the Statement of Custodial Activity or on the custodial footnote.

Comment: To record contra-custodial revenue reported on the Statement of Custodial Activity 

or on the custodial footnote and to establish custodial liability, see transaction 

USSGL TC-C142. See USSGL TC-F124 for the preclosing adjusting entry recorded 

at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

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

Position

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

C148 To record the payback of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 135000 Loans Receivable

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly 

into a Treasury Account Symbol that does not have budget authority.

Comment: Also post USSGL F124 and/or F125 to close USSGL account 298500. Record 

USSGL account 721200 when there is a loss on the repayment.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721200 Losses on Disposition of Borrowings

 Credit 135000 Loans Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 122 December 2018

C150 To record the receipt of other cash and noncash monetary assets.

Comment: See USSGL TC-C108.

Budgetary Entry

None

Proprietary Entry

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 119500 Other Monetary Assets

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service 

and deposit directly into a Treasury Account Symbol that does not have budget authority.

Comment: See USSGL TC-C444 for the establishment of the capitalized loan interest 

receivable. Also post USSGL F124 to close USSGL account 298500.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

C152 To record loans receivable resulting from repayable advances.

Comment: This transaction is only available for use by the Department of Treasury.

Reference: Unemployment Trust Fund (UTF) Repayable Advances and Non-Repayable 

Advances Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

C153 To record the collection of loans receivable, accounted for under the provisions of the Federal 

Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury 

Account Symbol that does not have budget authority.

Comment: Also post USSGL TC-F124 and/or TC-F125 to close USSGL account 298500. 

Record USSGL account 721200 when there is a loss on the repayment.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721200 Losses on Disposition of Borrowings

 Credit 138000 Loans Receivable - Troubled Assets Relief Program
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 123 December 2018

C154 To record the collections of unaccrued interest on loans from non-Federal sources.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 426300 Actual Collections of Loan Interest

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C155 To record the transfer-in of nonbudgetary fund balance to other Federal entities without 

reimbursements.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 577500 Non-Budgetary Financing Sources Transferred In

C156 To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.

Comment: For federal investments such as Treasury securities, interest revenue and contra 

revenue, should be recorded with TC-C418 and TC-E205. For investments in nonfederal securities, interest should be accrued with TC-C417.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C157 To record the capitalization of interest on Exchange Stabilization Fund foreign currency 

investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 138400 Interest Receivable - Foreign Currency Denominated Assets
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 124 December 2018

C158 To record cash donations collected in an expenditure account, as allowed by law.

Comment: See USSGL TC-C402 for cash donations. See TC-C192 for foreign currency 

donations that are not budgetary resources. See USSGL TC-A186 for revenue to 

available trust and special funds.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 560000 Donated Revenue - Financial Resources

C161 To record an adjustment to loans and interest receivable based on acquired collateral property 

without recourse.

Comment: Use only for pre-Credit Reform.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 155100 Foreclosed Property

Debit 721000 Losses on Disposition of Assets - Other

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 711000 Gains on Disposition of Assets - Other

C162 To record an adjustment to loans and interest receivable based on acquired collateral property with 

recourse.

Comment: This transaction does not include bad debt.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 155100 Foreclosed Property

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 125 December 2018

C163 To record an adjustment to loans and interest receivable based on acquired collateral property 

without recourse.

Comment: Use only for post-Credit Reform.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

Debit 155100 Foreclosed Property

 Credit 101000 Fund Balance With Treasury

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 139900 Allowance for Subsidy

C164 To record non-cash assets donated by the public.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 152500 Inventory - Raw Materials

Debit 152700 Inventory - Finished Goods

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

 Credit 561000 Donated Revenue - Non-Financial Resources

C166 To record a monetary instrument, including undeposited seized cash.

Comment: When seized cash is deposited, see USSGL TC-D586.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 153100 Seized Monetary Instruments

 Credit 299000 Other Liabilities Without Related Budgetary Obligations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 126 December 2018

C170 To record the reclassification of seized monetary instruments from undeposited (recorded in 

USSGL account 153100) to deposited.

Comment: Agencies must use all the USSGL accounts indicated in transaction. Each debit and 

credit must be in the same amount.

Reference: USSGL implementation guidance; FASAB #3, Accounting for Inventory and 

Related Property

Budgetary Entry

None

Proprietary Entry

Debit 153200 Seized Cash Deposited

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 153100 Seized Monetary Instruments

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

C172 To record a revenue for forfeited cash deposited to the forfeiture fund.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

C174 To record undeposited cash that was forfeited.

Comment: Reverse USSGL TC-C166.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 127 December 2018

C176 To record cash deposited after forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 111000 Undeposited Collections

C178 To record the transfer of the title of an asset to the Federal Government for a settlement of tax 

liability from the taxpayer.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 131000 Accounts Receivable

C180 To record satisfaction of a loan by surrender of a borrower's title to collateral of commodity.

Comment: Commodities are valued at net realizable value. The difference between the 

commodities received and the outstanding loan is charged to the allowance.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 135900 Allowance for Loss on Loans Receivable

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 135000 Loans Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 128 December 2018

C182 To record a collection of an advance for an unfilled customer order.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TCA123 if authority was previously anticipated in programs exempt 

from apportionment. Record USSGL account 421000 if unfilled customer orders 

were previously anticipated.

Reference: USSGL implementation guidance; Prior-Year Advances or Other Offsetting 

Collections Refunded in the Current Year as Obligations and Outlays

Budgetary Entry

Debit 422200 Unfilled Customer Orders With Advance

 Credit 421000 Anticipated Reimbursements and Other Income

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 231000 Liability for Advances and Prepayments

C185 To record the collection of FECA receivables by the Department of Labor.

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 132000 Funded Employment Benefit Contributions Receivable

C186 To record the collection of receivables in the performing agency for reimbursable services.

Reference: USSGL implementation guidance; USSGL Reimbursable Accounting Guide

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 129 December 2018

C188 To record the collection of revenue into unavailable special fund receipt accounts.

Comment: See USSGL TCs-A183 and A184 for appropriation of receipts from an unavailable 

special fund receipt account to a special fund expenditure account.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 590000 Other Revenue

C190 To record in trust fund payments received from a Federal fund relating to exchange transactions.

Comment: These payments are defined as expenditure transfers in the budget. See USSGL TCA510 for nonexchange expenditure transfers-in.

Reference: USSGL implementation guidance; Trust Fund Guide

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 520000 Revenue From Services Provided

 Credit 540000 Funded Benefit Program Revenue

C192 To record the acquisition of foreign currency in the foreign currency account symbol (X7000 

series).

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 560000 Donated Revenue - Financial Resources
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 130 December 2018

C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 

series) by a disbursing officer.

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 729000 Other Losses

 Credit 131000 Accounts Receivable

C196 To record a capital transfer received in a General Fund Receipt Account.

Comment: When a receivable was previously set up, credit USSGL account 1925. When no 

receivable was previously set up, credit USSGL account 5756 and also post USSGL 

TC-C147; See USSGL TC-E516 for previously recorded receivables.

Reference: USSGL implementation guidance; Capital Transfers Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 192500 Capital Transfers Receivable

 Credit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

C200 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at par value.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 131 December 2018

C202 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a premium.

Comment: At maturity an entry is made to complete the amortization of a premium. Refer to 

USSGL TC-E121 for the amortization transaction.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

C204 To record the maturity of securities, accounted for under the provisions of the Federal Credit 

Reform Act, acquired at a discount.

Comment: At maturity an entry is made to complete the amortization of a discount. Refer to 

USSGL TC-E121 for the amortization transaction. The budgetary entry shows the 

purchase discount is realized as a budgetary resource when the security matures. 

Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 132 December 2018

C205 To record the amount of actual offsetting collections or offsetting receipts used to reduce the 

appropriation derived from the General Fund of the U.S. Government.

Comment: See Office of Management and Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting Collections 

or Offsetting Receipts

Budgetary Entry

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

 Credit 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 133 December 2018

C400 - C599 Collections and Receivables - Receivables/Accrued Revenue

C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial 

footnote that is collected by an agency to be deposited directly into a General Fund receipt account. 

In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.

Comment: Also post USSGL TC-C404. For amounts deposited into a General Fund receipt 

account but not reported on the Statement of Custodial Activity or on the custodial 

footnote, see USSGL TC-C420. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at yearend.

Reference: USSGL implementation guidance; Miscellaneous Receipts; General Fund Receipt

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132500 Taxes Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

 Credit 582100 Tax Revenue Accrual Adjustment - Individual

 Credit 582200 Tax Revenue Accrual Adjustment - Corporate

 Credit 582300 Tax Revenue Accrual Adjustment - Unemployment

 Credit 582400 Tax Revenue Accrual Adjustment - Excise

 Credit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

 Credit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 590000 Other Revenue

C403 To record a receivable for Old IMF Quota Payments.

Comment: For the Department of Treasury use only. Also post C405.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 134 December 2018

C404 To record contra-revenue in the amount of revenue accrued and establish a custodial liability.

Comment: For custodial collections on behalf of the General Fund receipt account post USSGL 

TC-C402. For custodial collections for transfer to another federal agency, also post 

TC-C420.

Budgetary Entry

None

Proprietary Entry

Debit 599100 Accrued Collections for Others - Statement of Custodial Activity

 Credit 298000 Custodial Liability

C405 To record offset for the amount accrued in a General Fund receipt account and to establish a 

liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the 

custodial footnote.

Comment: To record accrued contra revenue that is reported on the Statement of Custodial 

Activity or on the custodial footnote and to establish custodial liability, see 

transaction USSGL TC-C404. See USSGL TC-F124 for the preclosing adjusting 

entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

C406 To record receivables for amounts advanced from the financing fund or liquidating fund to cover 

escrow funds.

Comment: Applicable to guaranteed loans

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 135 December 2018

C408 To record in the financing fund the disbursement of direct loans.

Comment: Also post USSGL TC-B134 if funded by a direct appropriation.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 135000 Loans Receivable

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 101000 Fund Balance With Treasury

C409 To record the reclassification of interest capitalized on a loan.

Reference: Direct Loan Credit Reform Guidance

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 134100 Interest Receivable - Loans

C412 To record accrued receivables for modified direct loans moving from the liquidating fund to the 

financing fund account.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 428500 Receivable From the Liquidating Fund

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 139900 Allowance for Subsidy
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 136 December 2018

C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from 

Non-Federal sources for assets or expenses that do not create budgetary resources until collected.

Comment: USSGL TC-C136 records the collection. USSGL account 679000 includes, but is 

not limited to, vendor overpayments and benefit overpayments. This transaction is 

also applicable to credit card rebates.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 650000 Cost of Goods Sold

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 690000 Non-Production Costs

C415 To record a receivable for new IMF Quota Payments under Credit Reform.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 137 December 2018

C416 To record accrued revenue from Federal sources other than for reimbursables, non-revolving trust 

and special funds, custodial activity and interest on Treasury securities.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Budgetary Entry

Debit 428300 Interest Receivable From Treasury

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 590000 Other Revenue

C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.

Comment: This entry is only for interest receivable on non-federal securities held by a 

nonfiduciary deposit fund. For accruals of interest receivable on federal securities 

such as U.S. Treasury securities, see TC-C418.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 138 December 2018

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS). 

Also recorded for federal securities held by nonfiduciary deposit funds.

Comment: For federal securities held by nonfiduciary deposit funds also record TC - E205.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 531100 Interest Revenue - Investments

C419 To record accrual of interest receivable on non-federal securities with a bond premium.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 167200 Premium on Foreign Investments

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 139 December 2018

C420 To record accrued revenue or other financing sources without budgetary impact.

Comment: Receivables from non-Federal sources are not budgetary resources until collected. 

This transaction should be used if you have a receivable recorded from a transaction 

with nonfiduciary deposit funds. For receivables reported for non-Federal custodial 

collections, also post USSGL TC -C404. For Federal and non-Federal receivables 

reported in a General Fund receipt account, also post USSGL TC-C405. See USSGL 

TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: OMB Circular No. A-11, the Budget totals exclude amounts from deposit fund 

transactions because the funds are not owned by the Government. Therefore, the 

budget records transactions between deposit funds and budgetary accounts as 

transactions with public. Other USSGL Guidance: Accounting and Reporting 

Exchange Stabilization Fund.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit 138400 Interest Receivable - Foreign Currency Denominated Assets

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 560000 Donated Revenue - Financial Resources

 Credit 577500 Non-Budgetary Financing Sources Transferred In

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 140 December 2018

C421 To accrue unfunded FECA revenue from Federal source by the Department of Labor.

Comment: None

Reference: USSGL implementation guidance; Federal Employees' Compensation Act (Workers' 

Compensation).

Budgetary Entry

None

Proprietary Entry

Debit 132100 Unfunded FECA Benefit Contributions Receivable

 Credit 540500 Unfunded FECA Benefit Revenue

C422 To record accrued revenue from Federal or non-Federal sources for non-revolving trust funds and 

special funds.

Comment: These are not budgetary resources until collected.

Reference: USSGL implementation guidance; Unavailable Special Fund Receipt Account 

Transfers

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

 Credit 520000 Revenue From Services Provided

 Credit 531000 Interest Revenue - Other

 Credit 531100 Interest Revenue - Investments

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

 Credit 532000 Penalties and Fines Revenue

 Credit 532500 Administrative Fees Revenue

 Credit 540000 Funded Benefit Program Revenue

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

 Credit 582100 Tax Revenue Accrual Adjustment - Individual

 Credit 582200 Tax Revenue Accrual Adjustment - Corporate

 Credit 582300 Tax Revenue Accrual Adjustment - Unemployment

 Credit 582400 Tax Revenue Accrual Adjustment - Excise

 Credit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

 Credit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 141 December 2018

C423 To record accrual of interest receivable on non-federal securities with a bond discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 134200 Interest Receivable - Investments

Debit 167100 Discount on Foreign Investments

 Credit 531100 Interest Revenue - Investments

C424 To record establishment of current-period earnings on income received in advance.

Comment: See USSGL TC-B602 for collection entry.

Budgetary Entry

None

Proprietary Entry

Debit 220500 Liability for Unearned Insurance Premiums

Debit 232000 Other Deferred Revenue

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

 Credit 550000 Insurance and Guarantee Premium Revenue

 Credit 590000 Other Revenue

C425 To record accounts receivable in a nonfiduciary deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was 

previously collected in advance.

Comment: See USSGL TC-C114 for collection entry.

Budgetary Entry

None

Proprietary Entry

Debit 232000 Other Deferred Revenue

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 142 December 2018

C428 To record loans and interest receivable from non-Federal sources for defaulted guaranteed loans. 

Do not consider as a budgetary resource until collected.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Proprietary Entry

Debit 134100 Interest Receivable - Loans

Debit 135000 Loans Receivable

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

C430 To record an old motor vehicle that was traded in for a new motor vehicle using the direct method.

Comment: This entry is to show a trade-in only. An entry for indirect cost is not included. This 

is the way the Department of Defense accounts for repairable items involving tradeins. Accounts receivable represents the cash amount the vehicle procurer will 

receive from the customer. Inventory held for repair represents the value of an asset 

after it is repaired (value of a similar new asset). Other financing source represents 

fair market value of the old vehicle. Other financing source was used instead of 

revenue from goods sold due to a trade-in, which is not a budgetary resource. 

Inventory allowance represents the estimated repair cost of the damaged vehicle.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 425100 Reimbursements and Other Income Earned - Receivable

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 152300 Inventory Held for Repair

 Credit 152900 Inventory - Allowance

 Credit 510000 Revenue From Goods Sold

 Credit 579000 Other Financing Sources

C431 To record the issuance of a bridge loan.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 143 December 2018

C432 To record loans other than credit reform.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 135000 Loans Receivable

 Credit 101000 Fund Balance With Treasury

C433 To record loans receivable from non-Federal sources for loans related to Troubled Assets Relief 

Program. Do not consider as a budgetary resource until collected.

Budgetary Entry

None

Proprietary Entry

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

C434 To record interest receivable from non-Federal sources for loans related to Troubled Assets Relief 

Program. Do not consider as a budgetary resource until collected.

Budgetary Entry

None

Proprietary Entry

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to be 

collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account 

Symbol that does not have budget authority.

Comment: Also post USSGL TC-C437 for the liability for non-entity assets not reported on the 

Statement of Custodial Activity.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 144 December 2018

C436 To record the accrual of Troubled Asset Relief Program interest revenue associated with USSGL 

account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly

into a Treasury Account Symbol that does not have budget authority.

Budgetary Entry

None

Proprietary Entry

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

C437 To record the portion of the liability for non-entity assets not reported on the Statement of 

Custodial Activity related to the accrual of interest revenue that is to be collected by the Bureau of 

the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have 

budget authority.

Comment: Also post USSGL TC-C435 for the accrual of the interest revenue associated with 

USSGL account 298500.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 750000 Distribution of Income - Dividend

 Credit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

C438 To record subsidy receivable and the related interest, in the financing account, for an upward 

reestimate.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

 Credit 531000 Interest Revenue - Other

C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol 

(X7000 series) by a disbursing officer.

Comment: Agencies that have foreign currency account symbols (X7000 series) will make this 

entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 120000 Foreign Currency
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 145 December 2018

C444 To record capitalized loan interest receivable on non-credit reform loans for interest receivable 

amounts previously accrued.

Comment: Refer to USSGL TC-C435 for the initial accrual and USSGL TC-C149 for the 

collection of the accrual.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

 Credit 134100 Interest Receivable - Loans

C446 To record the reclassification of interest capitalized on a loan related to Troubled Asset Relief 

Program.

Budgetary Entry

None

Proprietary Entry

Debit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

Budgetary Entry

None

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 531100 Interest Revenue - Investments

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is immediately available for 

obligation upon collection.

Comment: Also post USSGL TC B143.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 146 December 2018

C453 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is immediately available for obligation once 

credited to the expenditure TAFS.

Comment: Also post USSGL TC B143. If budgetary resources were previously anticipated, 

credit USSGL account 407000.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is not immediately available for 

obligation upon collection.

Comment: Also post USSGL TC B143.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134200 Interest Receivable - Investments

C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in 

revolving funds, non-revolving trust funds, and special funds.

Budgetary Entry

None

Proprietary Entry

Debit 531100 Interest Revenue - Investments

 Credit 134200 Interest Receivable - Investments

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is immediately available for 

obligation upon collection.

Comment: Also post reversal of USSGL TC-B143.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 147 December 2018

C457 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is immediately available for obligation once 

credited to the expenditure TAFS.

Comment: Also post reversal of USSGL TC B143. If budgetary resources were previously 

anticipated, debit USSGL account 407000.

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

non-revolving trust funds and special funds, in which the receipt is not immediately available for 

obligation upon collection.

Comment: Also post reversal of USSGL TC B143.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable - Investments

 Credit 101000 Fund Balance With Treasury

C600 - C799 Collections and Receivables - Asset Sale and Disposition (Gains and Losses)

C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund 

at a premium

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments

 Credit 167200 Premium on Foreign Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 148 December 2018

C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund 

at a discount.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120900 Uninvested Foreign Currency

Debit 167100 Discount on Foreign Investments

 Credit 134200 Interest Receivable - Investments

 Credit 167000 Foreign Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 149 December 2018

C602 To record the sale of Federal securities purchased at a premium and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may 

result in a gain or a loss.

Comment: Prior to making an entry for the sale, make an entry to amortize the premium to the 

point of sale. The budgetary entry is recorded for the premium on the sale. Special 

and trust funds use USSGL account 411400, if budgetary resources were previously 

anticipated, revolving funds credit USSGL account 407000 and special and trust 

funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Fiduciary deposit 

funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TCC140 to record the collection of interest received on the sale. See USSGL TC-C603 

or TC-C619 for sale of securities purchased at a premium and sold at a gain or loss 

by a nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 150 December 2018

C603 To record the redemption of Federal securities purchased at a premium and sold at a premium by a 

nonfiduciary deposit fund when the redemption results in a gain.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 151 December 2018

C604 To record the sale of Federal securities purchased at a premium and sold at a discount by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale 

results in a loss.

Comment: Prior to the sale, make an entry to amortize the premium to the point of sale. The 

budgetary entry is recorded for the discount on the sale. Special and trust funds use 

USSGL account 411400, if budgetary resources were previously anticipated, 

revolving funds debit USSGL account 407000 and special and trust funds debit 

USSGL account 412000. Reverse USSGL TC-A122 if authority was previously 

anticipated and apportioned or USSGL TC-A123 if authority was previously 

anticipated in programs exempt from apportionment. Fiduciary deposit funds would 

not record the budgetary entry. See USSGL TC-A195, TC-C109, and TC-C140 to 

record the collection of interest received on the sale. See USSGL TC-C605 for the 

sale of securities purchased at a premium and sold at a discount by a nonfiduciary 

deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 152 December 2018

C605 To record the redemption of Federal securities purchased at a premium and sold at a discount by a 

nonfiduciary deposit fund prior to maturity when the sale results in a loss.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Debit 531100 Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 531800 Contra Revenue for Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 153 December 2018

C606 To record the sale of Federal securities purchased at a discount and sold at a premium by a 

Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale 

results in a gain.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The 

budgetary entry is recorded for the purchase discount plus the premium on the sale. 

Special and trust funds use USSGL account 411400, if budgetary resources were 

previously anticipated, revolving funds credit USSGL account 407000 and special 

and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Fiduciary deposit 

funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TCC140 to record the collection of interest received on the sale. See USSGL TC-C607 

for the sale of securities acquired at a discount by nonfiduciary deposit fund that 

result in a gain.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 154 December 2018

C607 To record the redemption of Federal securities purchased at a discount and sold at a premium by a 

nonfiduciary deposit fund when the redemption results in a gain.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 155 December 2018

C608 To record the sale of Federal securities purchased at a discount and sold at a discount by a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in 

a gain or a loss.

Comment: Prior to the sale, an entry is made to amortize the discount to the point of sale. The 

budgetary entry is recorded for the purchase discount less the discount on the sale. If 

the discount on the sale is greater than the purchase discount, the budgetary entry 

will be reversed. Special and trust funds use USSGL account 411400, if budgetary 

resources were previously anticipated, revolving funds debit USSGL account 

407000 and special and trust funds debit USSGL account 412000. Reverse USSGL 

TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment. Fiduciary deposit funds would not record the budgetary entry. See 

USSGL TC-A195, TC-C109 or TC-C140 to record the collection of interest 

received on the sale. See USSGL TC-C618 to record the sale prior to maturity of 

investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC-C611 or TCC621 for the sale of securities purchased at a discount and sold at a gain or loss by a 

nonfiduciary deposit fund.

Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 721100 Losses on Disposition of Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 156 December 2018

C609 To record amounts owed to a Federal Government Sponsored Enterprise (GSE) for excess of the 

GSE's liabilities over its assets.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 721000 Losses on Disposition of Assets - Other

 Credit 165000 Preferred Stock in Federal Government Sponsored Enterprise

 Credit 165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

 Credit 165200 Common Stock Warrants in Federal Government Sponsored 

Enterprise

 Credit 165300 Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise

C610 To record the sale or disposition of personal property collected for replacement property.

Comment: Sales proceeds on disposed personal property collected for a replacement property 

will have no budgetary entry until the obligation is subsequently incurred for the 

replacement property. In most cases, the proceeds will only be available for 

acquisition of the replacement property in the fiscal year that the old property was 

sold, then for 1 fiscal year thereafter. This entry may not be applicable to some 

agencies that have specific language in their legislation that allows them to keep the 

proceeds beyond 2 years. See USSGL implementation guidance, "Disposition of 

Personal Property" on the USSGL Website. Also review CFR 41, chapter 101 and 

GAO's Policy and Procedure Manual, dated May 1993, pages 7.5-8.9.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 131000 Accounts Receivable

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 157 December 2018

C611 To record the redemption of Federal securities purchased at a discount and sold at a discount by a 

nonfiduciary deposit fund when the redemption results in a loss.

Comment: Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a 

nonfiduciary deposit fund. A nonfiduciary deposit fund should not have net position.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Debit 531100 Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 531800 Contra Revenue for Interest Revenue - Investments

C612 To record the loss (or gain) from sale of foreclosed property without recourse.

Comment: Applicable to guaranteed loans. Credit USSGL account 139900 if there is a gain. 

Any gain or loss is borne by the Federal Government. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 139900 Allowance for Subsidy

 Credit 155100 Foreclosed Property
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 158 December 2018

C613 To record general property, plant and equipment permanently removed or partially impaired, but 

not yet disposed.

Reference: USSGL implementation guidance; FASAB FFATR No. 14 and FASAB SFFAS No. 

44, "Accounting for the Disposal of General Property, Plant and Equipment" and 

"Accounting for Impairment of General Property, Plant, and Equipment Remaining 

in Use".

Budgetary Entry

None

Proprietary Entry

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Debit 729000 Other Losses

Debit 729200 Other Losses From Impairment of Assets

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 719000 Other Gains
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 159 December 2018

C614 To record the gain on property sold with recourse.

Comment: Excess of costs over sales proceeds are billed to the borrower. Also post USSGL 

TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 155100 Foreclosed Property

 Credit 211000 Accounts Payable

C615 To record the disposition of general property, plant and equipment that was permanently removed.

Reference: USSGL Implementation Guidance; FASAB Technical Release 14: "Implementation 

Guidance on the Accounting for the Disposal of General Property, Plant, & 

Equipment".

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 199500 General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

 Credit 711000 Gains on Disposition of Assets - Other

C616 To record the loss on loan receivable from the borrower on a sale with recourse.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 135000 Loans Receivable

 Credit 155100 Foreclosed Property
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 160 December 2018

C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by 

the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a 

nonfiduciary deposit fund.

Comment: The budgetary entry is the amount of the gain on sale, which would be reversed if a 

loss is realized. Also post USSGL TC-A122 if authority was previously anticipated 

and apportioned or USSGL TC-A123 if authority was previously anticipated in 

programs exempt from apportionment. Fiduciary deposit funds would not record the 

budgetary entry. See USSGL TC-C611 to record the sale prior to maturity of 

investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal 

Service to a nonfiduciary deposit fund.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Debit 427300 Interest Collected From Treasury

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 721100 Losses on Disposition of Investments

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 161 December 2018

C619 To record the redemption of Federal securities purchased at a premium and sold at a premium by a 

nonfiduciary deposit fund prior to maturity when the redemption results in a loss

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 531100 Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531800 Contra Revenue for Interest Revenue - Investments

C621 To record the redemption of Federal securities purchased at a discount and sold at a discount by a 

nonfiduciary deposit fund when the redemption results in a gain.

Comment: Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a 

nonfiduciary deposit fund

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 162 December 2018

C622 To record the sale prior to maturity of investments in securities (other than those issued by the 

Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or 

non-revolving trust fund.

Comment: The budgetary entry is the amount of a gain on the sale, which would be reversed if 

a loss was realized.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 169000 Other Investments

 Credit 711100 Gains on Disposition of Investments

C624 To record the sale prior to maturity of investments in securities (other than those issued by the 

Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special 

or non-revolving trust fund.

Comment: The budgetary entry is the amount of a gain on the sale, which would be reversed if 

a loss was realized.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 169000 Other Investments

 Credit 531100 Interest Revenue - Investments

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 163 December 2018

C626 To record cash collected from a loss or a gain from the sale of excess, obsolete, and unserviceable 

assets.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned 

or USSGL TC-A123 if authority was previously anticipated in programs exempt 

from apportionment. This transaction assumes that budgetary resource is recognized 

for the proceeds of a sale.

Reference: USSGL implementation guidance; Disposition of Personal Property

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 711000 Gains on Disposition of Assets - Other

C628 To record cash collected from a loss or a gain from the sale of foreclosed property.

Comment: Use only for pre-Credit Reform. This transaction assumes that budgetary resource is 

recognized for the proceeds of a sale.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide for Foreclosed Property in Federal Credit 

Programs

Budgetary Entry

Debit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 155100 Foreclosed Property

 Credit 711000 Gains on Disposition of Assets - Other

C630 To record the sale of stockpile materials.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 650000 Cost of Goods Sold

 Credit 157200 Stockpile Materials Held for Sale

 Credit 590000 Other Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 164 December 2018

C632 To record stockpile materials sold at a gain.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 157200 Stockpile Materials Held for Sale

 Credit 711000 Gains on Disposition of Assets - Other

C634 To record stockpile materials sold at a loss.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 721000 Losses on Disposition of Assets - Other

 Credit 157200 Stockpile Materials Held for Sale

C636 To record the collection of sale proceeds from forfeited personal property sold.

Comment: Reverse USSGL TC-B432.

Reference: For special fund transaction, see USSGL implementation guidance; Receipts Not 

Available for Obligation Upon Collection. For seized assets, see USSGL 

implementation guidance; Accounting for Inventory and Related Property

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 445000 Unapportioned Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

C638 To record the sale of forfeited property.

Comment: Includes activity for forfeited property sold that had a third-party lien in which the 

buyer pays the lien holder.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property", as amended by FASAB SFFAS No. 7, 

"Accounting for Revenue and Other Financing Sources and Concepts for 

Reconciling Budgetary and Financial Accounting".

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 154100 Forfeited Property Held for Sale
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 165 December 2018

C640 To record the proceeds from commodities sold.

Comment: For cost of goods sold, see USSGL TC-E408. Also post USSGL TC-A122 if 

authority was previously anticipated and apportioned or USSGL TC-A123 if 

authority was previously anticipated in programs exempt from apportionment.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 510000 Revenue From Goods Sold

C642 To record a loss on the sale of commodities.

Comment: For cost of goods sold, if there is no loss involved, see USSGL TC-E408.

Budgetary Entry

None

Proprietary Entry

Debit 156900 Commodities - Allowance

Debit 650000 Cost of Goods Sold

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 166 December 2018

C644 To record a receivable from a non-Federal entity for the sale or disposition of assets other than 

personal properties and investments.

Comment: For cost of goods sold, see USSGL TC-E408.

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 167 December 2018

C646 To record the sale or disposition of assets other than personal properties and investments.

Comment: If a receivable had been previously established, see USSGL TC-C647.

Budgetary Entry

Debit 426600 Other Actual Business-Type Collections From Non-Federal Sources

Debit 427700 Other Actual Collections - Federal

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other

C647 To record the liquidation of receivables from other Federal entity for the sale or disposition of 

assets other personal properties and investments.

Comment: See USSGL TC-C648 for the establishment of the receivable.

Budgetary Entry

Debit 427700 Other Actual Collections - Federal

 Credit 428700 Other Federal Receivables

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 168 December 2018

C648 To record a receivable from another Federal entity for the sale or disposition of assets other than 

personal properties and investments.

Comment: For the liquidation of the receivable, see USSGL TC-C647.

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 407000 Anticipated Collections From Federal Sources

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 650000 Cost of Goods Sold

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 510000 Revenue From Goods Sold

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 169 December 2018

C650 To record accounts receivable and accrue revenue from another Federal entity that was previously 

anticipated.

Comment: Also post USSGL TC-A122 if authority was previously anticipated and apportioned. 

See Federal and non-Federal exceptions as defined in Office of Management and 

Budget Circular No. A-11.

Reference: USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario

Budgetary Entry

Debit 428700 Other Federal Receivables

 Credit 421000 Anticipated Reimbursements and Other Income

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 510000 Revenue From Goods Sold

 Credit 520000 Revenue From Services Provided

C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a premium. The sale results in a gain.

Comment: At the time of sale, make an entry to amortize the premium to the point of sale. See 

USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority 

was previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 170 December 2018

C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a premium. The sale results in a loss.

Comment: At the time of sale, make an entry to amortize the premium to the point of sale. See 

USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 721100 Losses on Disposition of Investments

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164700 Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a discount. The sale results in a gain.

Comment: At the time of sale, an entry is made to amortize the discount to the point of sale. See 

USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority 

was previously anticipated and apportioned or TC-A123 if authority was previously 

anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 171 December 2018

C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform 

Act, purchased at a discount. The sale results in a loss.

Comment: At the time of sale, an entry is made to amortize the discount to the point of sale. See 

USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 164600 Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Debit 721100 Losses on Disposition of Investments

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 164200 Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

 Credit 164400 Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

C750 To record, in a special or non-revolving trust fund, a redemption of securities (other than those 

issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where 

funds remain in a non-Treasury General Account (TGA).

Comment: If the proceeds of this sale are immediately reinvested, do not record a budgetary 

entry. If the proceeds of this sale are not immediately reinvested, record a budgetary 

entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a 

non-TGA are returned to fund balance with Treasury in a TGA. An agency must 

have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 172 December 2018

C751 To record, in a revolving or revolving trust fund, a redemption of securities (other than those issued 

by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds 

remain in a non-Treasury General Account (TGA).

Comment: If the proceeds of this sale are immediately reinvested, do not record a budgetary 

entry. If the proceeds of this sale are not immediately reinvested, record a budgetary 

entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a 

non-TGA are returned to fund balance with Treasury in a TGA. An agency must 

have specific legislative authority to hold monies in a non-TGA or non-Fiscal 

Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

C752 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, record a budgetary entry equal to only 

the gain. If the proceeds are not immediately reinvested, record a budgetary entry 

equal to the proceeds. See USSGL TC- B150 if funds held by the public in a nonTGA are returned to fund balance with Treasury in a TGA. An agency must have 

specific legislative authority to hold monies in a non-TGA or non-Fiscal Service 

security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 

Accounting for and Reporting on Cash and Investments Held Outside of the U.S. 

Treasury for additional guidance, such as Statement of Transactions (224) 

transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 711100 Gains on Disposition of Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 173 December 2018

C753 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a gain. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, record a budgetary entry in USSGL 

account 425200 equal to only the gain. If the proceeds are not immediately 

reinvested, record a budgetary entry in USSGL account 425200 equal to the gain 

and also a budgetary entry in USSGL account 497200 equal to the par value. See 

USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund 

balance with Treasury in a TGA. An agency must have specific legislative authority 

to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial 

Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and 

Investments Held Outside of the U.S. Treasury for additional guidance, such as 

Statement of Transactions (224) transactions.

Budgetary Entry

Debit 425200 Reimbursements and Other Income Earned - Collected

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 711100 Gains on Disposition of Investments

C754 To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, do not record a budgetary entry. If the 

proceeds are not immediately reinvested, record a budgetary entry equal to the 

proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are 

returned to fund balance with Treasury in a TGA. An agency must have specific 

legislative authority to hold monies in a non-TGA or non-Fiscal Service security. 

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 174 December 2018

C755 To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold 

for a loss. Funds remain held by the public in a non-Treasury General Account (TGA).

Comment: If the proceeds are immediately reinvested, do not record the budgetary entry. If the 

proceeds are not immediately reinvested record a budgetary entry equal to the 

proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are 

returned to fund balance with Treasury in a TGA. An agency must have specific 

legislative authority to hold monies in a non-TGA or non-Fiscal Service security. 

See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and 

Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional 

guidance, such as Statement of Transactions (224) transactions.

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 721100 Losses on Disposition of Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

C780 To record the Bureau of the Fiscal Service's redemption of debt and related budgetary offset.

Budgetary Entry

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Proprietary Entry

Debit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 101000 Fund Balance With Treasury

C784 To record the monthly redemption, investment and interest with the Bureau of the Fiscal Service.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 427300 Interest Collected From Treasury

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 531100 Interest Revenue - Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 175 December 2018

D100 - D299 Adjustments/Writeoffs/Reclassification - Upward and Downward Adjustments

D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability 

when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 

740100). The authority has expired.

Comment: Prior-year adjustments are used only in year 2 and later. Reverse USSGL TC-B134 

for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 

740100), see USSGL TC's D306, D308, D310, and D312.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Employee Health Care Liability Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 176 December 2018

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 690000 Non-Production Costs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 177 December 2018

D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has expired.

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct 

appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 650000 Cost of Goods Sold

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 178 December 2018

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 179 December 2018

D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. If funded by a direct 

appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL 

account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. When 

anticipated accounts are not used, debit USSGL account 445000; if funds are 

exempt from apportionment, debit USSGL account 462000.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 650000 Cost of Goods Sold

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 180 December 2018

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 181 December 2018

D108 To record a downward adjustment to prior-year paid delivered orders and to collect a refund when 

the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction 

causes an abnormal credit balance, approval by the Office of Management and 

Budget for use of resources is required. If anticipated accounts are not used, credit 

USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Reverse USSGL 

TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 

740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Non-Production Costs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 182 December 2018

D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 

or 740100). The authority has not expired.

Comment: Prior-year adjustments are used only in year 2 and later. The offset to all downward 

adjustments to undelivered orders is anticipated recoveries. If such a transaction 

causes an abnormal credit balance, approval by the Office of Management and 

Budget for use of resources is required. If anticipated accounts are not used, credit 

USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was 

previously anticipated and apportioned or USSGL TC-A123 if authority was 

previously anticipated in programs exempt from apportionment. Reverse USSGL 

TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 

740000 or 740100), see USSGL TCs D306, D308, D310, and D312.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 211000 Accounts Payable

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 216000 Entitlement Benefits Due and Payable

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Employee Health Care Liability Incurred but Not Reported

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 183 December 2018

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 640000 Benefit Expense

 Credit 690000 Non-Production Costs

D112 To record a reclassification of unfunded liability to funded liability in the financing account.

Comment: Also post USSGL TC-D113.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 219000 Other Liabilities With Related Budgetary Obligations

D113 To record the reclassification reestimated subsidy expense from unfunded to funded.

Comment: Reclassification should be recorded in the year following the accrual of the 

downward reestimate.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 619900 Adjustment to Subsidy Expense
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 184 December 2018

D114 To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is 

not recorded as a prior-period adjustment (USSGL account 740000 or 740100).

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or 

invoices have not been received. If funded by a direct appropriation, also post 

USSGL TC-B134. See USSGL TC-B402 when needed to establish a payable and to 

reflect it as delivered. For a prior-period adjustment (USSGL account 740000 or 

740100), see USSGL TCs D306, D308, D310, and D312.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 488100 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Proprietary Entry

None

D120 To record a downward adjustment to unpaid prior-year undelivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. The goods, services, or 

invoices have not been received. Record USSGL account 465000 if the authority has 

expired.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 445000 Unapportioned Authority

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None

D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. The invoice has been paid, 

but goods and services have not been received. Record USSGL account 465000 if 

the authority has expired.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 488200 Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Proprietary Entry

Debit 141000 Advances and Prepayments

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 185 December 2018

D126 To record an upward adjustment to prior-year paid delivered orders.

Comment: Prior-year adjustments are used only in year 2 and later. A corrected invoice was 

received and paid for goods and services previously received and paid. Also post 

USSGL TC-B134. Record USSGL account 465000 if the authority has expired.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

 Credit 101000 Fund Balance With Treasury

D128 To record a downward adjustment to prior-year paid delivered orders with no refund collected.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 679000 Other Expenses Not Requiring Budgetary Resources
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 186 December 2018

D130 To record a downward adjustment to prior-year prepaid/advanced undelivered orders with no 

refund collected.

Comment: The prepaid invoice was for more than the corrected invoice. Goods and services 

have not been received.

Reference: USSGL implementation guidance; Upward and Downward Adjustments to Expired 

Appropriations

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

 Credit 141000 Advances and Prepayments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 187 December 2018

D134 To record the delivery of goods and services ordered in a prior-year and accrue a liability. 

Expended authority is less than the original obligation and the authority is not expired.

Comment: The offset to downward adjustments to undelivered orders is anticipated recoveries. 

If such a transaction causes an abnormal credit balance, the Office of Management 

and Budget's approval for use of resources is required. When anticipated accounts 

are not used, credit USSGL account 445000 or credit USSGL account 462000 if 

funds are exempt from apportionment. Also post USSGL TC-B134 if funded by a 

direct appropriation. Also post USSGL TC-A122 if recoveries were previously 

anticipated and apportioned or USSGL TC-A123 if recoveries were previously 

anticipated in programs exempt from apportionment. The payroll and related benefit 

liabilities in this transaction are only for work-in-process. For other payroll-related 

transactions, see USSGL TCs-E104 through E117. Also post USSGL TCs G120, 

G122, and G124 to track purchases.

Reference: USSGL implementation guidance; USSGL Budgetary Accounting Guide

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

Debit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

 Credit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

Debit 690000 Non-Production Costs

 Credit 211000 Accounts Payable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 188 December 2018

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

D136 To record the amount of unfunded indefinite contract authority that is withdrawn due to recoveries 

of prior-year obligations.

Comment: Also Post USSGL TC-D120.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 413400 Contract Authority Withdrawn

Proprietary Entry

None

D138 To record the amount of indefinite borrowing authority that is withdrawn due to recoveries of 

prior-year obligations.

Comment: Also Post USSGL TC-D120.

Reference: USSGL implementation guidance; Borrowing Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 414400 Borrowing Authority Withdrawn

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 189 December 2018

D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL 

scenario identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 215500 Expenditure Transfers Payable

D141 To record a downward adjustment to prior-year unpaid delivered orders pertaining to cancellations 

of authority in an invested Treasury Appropriation Fund Symbol (TAFS).

Comment: Also post USSGL TC-F123 for the cancellation of authority.

Reference: USSGL implementation guidance; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out

D142 To record a downward adjustment to prior-year unpaid delivered orders for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: This transaction is to be used only by the specific TAFS identified in the USSGL 

scenario identified in the transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only).

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Proprietary Entry

Debit 215500 Expenditure Transfers Payable

 Credit 576000 Expenditure Financing Sources - Transfers-Out
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 190 December 2018

D144 To record an upward adjustment to prior-year balances in budgetary receivable USSGL account 

4225 "Appropriation Trust Fund Expenditure Transfers - Receivable" for the change in allocation 

of budgetary resources between certain trust fund and agency general fund Treasury Appropriation 

Fund Symbol (TAFS).

Comment: Reverse this transaction for a downward adjustment. This transaction is to be used 

only by the specific TAFS identified in the USSGL scenario identified in the 

transaction origin.

Reference: USSGL implementation guidance; Adjustments for Change in Prior-Year Allocation 

of Budgetary Resources (Social Security Administration and Department of Health 

and Human Services related TAFS only)

Budgetary Entry

Debit 422500 Expenditure Transfers From Trust Funds - Receivable

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Proprietary Entry

Debit 133500 Expenditure Transfers Receivable

 Credit 575000 Expenditure Financing Sources - Transfers-In

D145 To record in the canceled appropriation the removal of the canceled payable upon receipt of a valid 

bill. The budgetary entry reduces the balance of authority that remained upon cancellation.

Comment: Simultaneously post USSGL TC-B412 in an unexpired appropriation that is 

available for the same purpose as the closed account. See Office of Management and 

Budget Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 435000 Canceled Authority

 Credit 420800 Adjustment to Total Resources - Disposition of Canceled Payables

Proprietary Entry

Debit 296000 Accounts Payable From Canceled Appropriations

 Credit 680000 Future Funded Expenses

D146 To record an accrual of downward reestimate for loan subsidies in the program fund.

Comment: See USSGL TC-D147. Transactions USSGL TC-D146 and TC-D147 should be 

done simultaneously in both the credit reform program and financing accounts. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 680000 Future Funded Expenses
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 191 December 2018

D147 To adjust the loan guarantee liability and direct loan allowance for downward reestimate of subsidy 

expense in the financing account.

Comment: Also post USSGL TC-D146. Transactions USSGL TC-D146 and TC-D147 should 

be done simultaneously in both the credit reform program and financing accounts. 

See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

Debit 218000 Loan Guarantee Liability

 Credit 579100 Adjustment to Financing Sources - Credit Reform

D148 To accrue the transfer-out of a downward reestimate to a General Fund receipt account.

Comment: The actual transfer of cash should be made the year following the accrual. See 

USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; Basic Accounting and Reporting for Direct Loan 

Programs Without Collateral in Federal Credit Programs; General Fund Receipt 

Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

D149 To record negative subsidy disbursement in the financing fund.

Comment: Also post USSGL TC-D150 for the program account and TC-E509 for the financing 

account to record the transfer to the General Fund Receipt Account.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 579100 Adjustment to Financing Sources - Credit Reform

D150 To adjust program fund for negative subsidy disbursement from the financing fund.

Comment: See USSGL TC-D149. Transactions USSGL TC-D149 and TC-D150 should be 

done simultaneously in both the credit reform program and financing fund

Budgetary Entry

None

Proprietary Entry

Debit 579100 Adjustment to Financing Sources - Credit Reform

 Credit 619900 Adjustment to Subsidy Expense
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 192 December 2018

D300 - D399 Adjustments/Writeoffs/Reclassification - Prior-Period Adjustments

D302 To record appropriations used for a prior period that was a result of a change in accounting 

principle.

Comment: Special and trust funds receiving appropriations from the General Fund of the U.S. 

Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

 Credit 570900 Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

D304 To record appropriations used for a prior period that was a result of a correction of an error.

Comment: Special and trust funds receiving direct appropriations from the General Fund of the 

U.S. Government and/or transfers of unexpended appropriations may record USSGL 

accounts in the 310000 series.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

 Credit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 193 December 2018

D306 To record a prior-period adjustment that reduces the value of a prior-year asset.

Comment: If the downward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles debit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

years preceding the prior year, debit USSGL account 740500. Also Post: USSGL 

TC-D302 if the prior period adjustment due to changes in accounting principle is 

associated with direct appropriations. USSGL TC-D304 for a prior-period 

adjustment due to corrections of errors that requires restatement, and associated with 

a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment 

has a downward budgetary impact to prior-year unpaid delivered orders-obligations, 

recoveries and the appropriation has expired. USSGL TC-D108 (budgetary entry 

only) if the adjustment has a downward budgetary impact on prior-year paid 

delivered orders-obligations, refunds collected. USSGL TC-D110 (budgetary entry 

only) if the adjustment has a downward budgetary impact to prior-year unpaid 

delivered orders-obligations, recoveries, and has not expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

Debit 132900 Allowance for Loss on Taxes Receivable

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

Debit 135900 Allowance for Loss on Loans Receivable

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 155900 Foreclosed Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 171900 Accumulated Depreciation on Improvements to Land
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 194 December 2018

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 101000 Fund Balance With Treasury

 Credit 111000 Undeposited Collections

 Credit 112000 Imprest Funds

 Credit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 119000 Other Cash

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 119500 Other Monetary Assets

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 132500 Taxes Receivable

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 133500 Expenditure Transfers Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 141000 Advances and Prepayments

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 151400 Operating Materials and Supplies Held for Repair

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 195 December 2018

 Credit 153100 Seized Monetary Instruments

 Credit 153200 Seized Cash Deposited

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

 Credit 155100 Foreclosed Property

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 192300 Contingent Receivable for Capital Transfers

 Credit 192500 Capital Transfers Receivable

 Credit 199000 Other Assets
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 196 December 2018

D308 To record a prior-period adjustment that reduces the value of a liability.

Comment: If the downward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles credit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

years preceding the prior year, credit USSGL account 740500. Also Post: USSGL 

TC-D302 if the prior period adjustment due to changes in accounting principle is 

associated with direct appropriations. USSGL TC-D304 for a prior-period 

adjustment due to corrections of errors that requires restatement, and associated with 

a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment 

has a downward budgetary impact to prior-year unpaid delivered orders -

obligations, recoveries and the appropriation has expired. USSGL TC-D108 

(budgetary entry only) if the adjustment has a downward budgetary impact on prioryear paid delivered orders - obligations, and refunds collected. USSGL TC-D110 

(budgetary entry only) if the adjustment has a downward budgetary impact to prioryear unpaid delivered orders - obligations, recoveries, and has not expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 211200 Accounts Payable for Federal Government Sponsored Enterprise

Debit 212000 Disbursements in Transit

Debit 213000 Contract Holdbacks

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

Debit 214100 Accrued Interest Payable - Loans

Debit 214200 Accrued Interest Payable - Debt

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 215500 Expenditure Transfers Payable

Debit 216000 Entitlement Benefits Due and Payable

Debit 217000 Subsidy Payable to the Financing Account

Debit 218000 Loan Guarantee Liability

Debit 219000 Other Liabilities With Related Budgetary Obligations

Debit 219100 Employee Health Care Liability Incurred but Not Reported

Debit 220000 Liability for Unpaid Insurance Claims

Debit 220500 Liability for Unearned Insurance Premiums

Debit 221000 Accrued Funded Payroll and Leave

Debit 221100 Withholdings Payable

Debit 221300 Employer Contributions and Payroll Taxes Payable

Debit 221500 Other Post Employment Benefits Due and Payable

Debit 221600 Pension Benefits Due and Payable to Beneficiaries

Debit 221700 Benefit Premiums Payable to Carriers

Debit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

Debit 222000 Unfunded Leave

Debit 222500 Unfunded FECA Liability

Debit 229000 Other Unfunded Employment Related Liability

Debit 231000 Liability for Advances and Prepayments

Debit 232000 Other Deferred Revenue

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 197 December 2018

Debit 253200 Premium on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit 254000 Participation Certificates

Debit 259000 Other Debt

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 265000 Actuarial FECA Liability

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit 269000 Other Actuarial Liabilities

Debit 291000 Prior Liens Outstanding on Acquired Collateral

Debit 292000 Contingent Liabilities

Debit 294000 Capital Lease Liability

Debit 296000 Accounts Payable From Canceled Appropriations

Debit 297000 Liability for Capital Transfers

Debit 298000 Custodial Liability

Debit 299000 Other Liabilities Without Related Budgetary Obligations

Debit 299500 Estimated Cleanup Cost Liability

 Credit 253100 Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

 Credit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 198 December 2018

D310 To record a prior-period adjustment that increases the value of a prior-year asset.

Comment: If the upward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles credit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

years preceding the prior year, credit USSGL account 740500. If the prior period 

adjustment due to changes in accounting principle is associated with direct 

appropriations, reverse USSGL TC-D302. For a prior period adjustment due to 

corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 

(budgetary entry only) if the adjustment has an upward budgetary impact on prioryear unpaid delivered orders-obligations, and the authority has expired. USSGL TCD114 (budgetary entry only) if the adjustment has an upward budgetary impact on 

prior year undelivered orders when the bill is more than the original undelivered 

order, and the authority has expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 111000 Undeposited Collections

Debit 112000 Imprest Funds

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 119500 Other Monetary Assets

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 133000 Receivable for Transfers of Currently Invested Balances

Debit 133500 Expenditure Transfers Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138000 Loans Receivable - Troubled Assets Relief Program

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

Debit 141000 Advances and Prepayments

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151400 Operating Materials and Supplies Held for Repair

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 199 December 2018

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 153100 Seized Monetary Instruments

Debit 153200 Seized Cash Deposited

Debit 154100 Forfeited Property Held for Sale

Debit 154200 Forfeited Property Held for Donation or Use

Debit 155100 Foreclosed Property

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 192300 Contingent Receivable for Capital Transfers

Debit 192500 Capital Transfers Receivable

Debit 199000 Other Assets

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 200 December 2018

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 151900 Operating Materials and Supplies - Allowance

 Credit 152900 Inventory - Allowance

 Credit 154900 Forfeited Property - Allowance

 Credit 155900 Foreclosed Property - Allowance

 Credit 156900 Commodities - Allowance

 Credit 159900 Other Related Property - Allowance

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 171900 Accumulated Depreciation on Improvements to Land

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 201 December 2018

D312 To record a prior-period adjustment that increases the value of a prior-year liability.

Comment: If the upward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles debit 

USSGL account 740100. For prior-period adjustments due to corrections of errors in 

the years preceding the prior year, debit USSGL account 740500. If the prior period 

adjustment due to changes in accounting principle is associated with direct 

appropriations, reverse USSGL TC-D302. For a prior-period adjustment due to 

corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 

(budgetary entry only) if the adjustment has an upward budgetary impact on prioryear unpaid delivered orders - obligations, refunds collected and the authority has 

expired. USSGL TC-D114 (budgetary entry only) if the adjustment has an upward 

budgetary impact on prior year undelivered orders when the bill is more than the 

original undelivered order, and the authority has expired.

Reference: USSGL implementation guidance; Prior-Period Adjustments

Budgetary Entry

None

Proprietary Entry

Debit 253100 Discount on Securities Issued by Federal Agencies Under General and 

Special Financing Authority

Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 211000 Accounts Payable

 Credit 211200 Accounts Payable for Federal Government Sponsored Enterprise

 Credit 212000 Disbursements in Transit

 Credit 213000 Contract Holdbacks

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 214100 Accrued Interest Payable - Loans

 Credit 214200 Accrued Interest Payable - Debt

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Credit 215500 Expenditure Transfers Payable

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 218000 Loan Guarantee Liability

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 220000 Liability for Unpaid Insurance Claims

 Credit 220500 Liability for Unearned Insurance Premiums

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable

 Credit 221300 Employer Contributions and Payroll Taxes Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

 Credit 222000 Unfunded Leave

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 231000 Liability for Advances and Prepayments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 202 December 2018

 Credit 232000 Other Deferred Revenue

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 252000 Principal Payable to the Federal Financing Bank

 Credit 253000 Securities Issued by Federal Agencies Under General and Special 

Financing Authority

 Credit 253200 Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 254000 Participation Certificates

 Credit 259000 Other Debt

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 294000 Capital Lease Liability

 Credit 296000 Accounts Payable From Canceled Appropriations

 Credit 297000 Liability for Capital Transfers

 Credit 298000 Custodial Liability

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 203 December 2018

D400 - D499 Adjustments/Writeoffs/Reclassification - Writeoffs

D402 To record an allowance for a reduction in exchange revenue due to noncredit losses such as returns, 

allowances, and price redeterminations from non-Federal sources when realization is not probable 

(less likely than not).

Comment: For reduction in exchange revenue due to credit losses, see USSGL TC-D404. 

Reverse this transaction when collected.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources." For more information, see paragraph 41 of FASAB 

SFFAS No. 7.

Budgetary Entry

None

Proprietary Entry

Debit 510900 Contra Revenue for Goods Sold

Debit 520900 Contra Revenue for Services Provided

Debit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

Debit 565900 Contra Forfeiture Revenue - Forfeitures of Property

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 204 December 2018

D404 To record the estimated allowance for bad debts related to non-credit-reform receivables.

Comment: This transaction should be used when a realization of revenue is not probable due to 

credit losses, see paragraph 40, SFFAS 7. For losses other than credit losses, see TC 

D402.

Reference: USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost 

Accounting Concepts and Standards"

Budgetary Entry

None

Proprietary Entry

Debit 672000 Bad Debt Expense

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable

D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in a 

nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses

Comment: This TC illustrates an estimated allowance for bad debts relating to accounts 

receivable from non-federal entities. Allowance for Bad Debts generally should not 

be recorded for intragovernmental accounts receivable.

Reference: SFFAS 7, Revenue and Other Financing Sources, paragraph 239, and USSGL 

Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and 

Clearing Accounts.

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 131900 Allowance for Loss on Accounts Receivable

D406 To record the writeoff of penalties and fines receivable.

Budgetary Entry

None

Proprietary Entry

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 205 December 2018

D407 To record the writeoff of administrative fees receivable.

Budgetary Entry

None

Proprietary Entry

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

D408 To record the writeoff of accounts receivable.

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

 Credit 131000 Accounts Receivable

D410 To record the writeoff of taxes receivable.

Reference: USSGL implementation guidance; Miscellaneous Receipts

Budgetary Entry

None

Proprietary Entry

Debit 132900 Allowance for Loss on Taxes Receivable

 Credit 132500 Taxes Receivable

D412 To record the writeoff of loans receivable for loans made before fiscal 1992.

Budgetary Entry

None

Proprietary Entry

Debit 135900 Allowance for Loss on Loans Receivable

 Credit 135000 Loans Receivable

D413 To writeoff loans receivable related to Troubled Assets Relief Program.

Budgetary Entry

None

Proprietary Entry

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 138000 Loans Receivable - Troubled Assets Relief Program
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 206 December 2018

D414 To record the writeoff of loans receivable and interest receivable for credit reform loans made after

fiscal 1991.

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

D415 To record the writeoff of interest receivable related to Troubled Asset Relief Program.

Budgetary Entry

None

Proprietary Entry

Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

D416 To record the writeoff of interest receivable.

Budgetary Entry

None

Proprietary Entry

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 207 December 2018

D418 To record the writeoff of assets other than investments.

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 154100 Forfeited Property Held for Sale

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 189000 Other General Property, Plant, and Equipment
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 208 December 2018

D420 To record the accrued estimated uncollectible exchange revenue due to credit losses with related 

costs incurred and collected for others in a General Fund receipt account.

Comment: Reverse USSGL TC-C405 to adjust USSGL account 298500, "Liability for Nonentity Assets Not Reported on the Statement of Custodial Activity." This activity 

will not be reported on the Statement of Custodial Activity or the custodial footnote.

Reference: FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources and 

Concepts for Reconciling Budgetary and Financial Accounting," Paragraph No. 40.

Budgetary Entry

None

Proprietary Entry

Debit 672000 Bad Debt Expense

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

D422 To record the reduction of custodial liability by the amount of estimated uncollectible exchange 

revenue with virtually no costs collected for others in a General Fund receipt account.

Comment: This activity is reported on the Statement of Custodial Activity or on the custodial 

footnotes.

Reference: For more information on exchange revenue with virtually no costs, see paragraphs 

45, 140, and 146, SFFAS No. 7.

Budgetary Entry

None

Proprietary Entry

Debit 298000 Custodial Liability

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 209 December 2018

D424 To record in a General Fund receipt account, the accrued estimated uncollectible nonexchange 

revenue and exchange revenue with virtually no cost reported on the Statement of Custodial 

Activity or on the custodial footnote.

Comment: Also post USSGL TC-D422. See USSGL TC-D420 for other than revenue reported 

on the Statement of Custodial Activity or on the custodial footnote.

Reference: For more information on exchange revenue with virtually no cost, see paragraphs 

45, 140, and 146 and for more information on uncollectible nonexchange revenue, 

see paragraph 56 of FASAB SFFAS No. 7, "Accounting for Revenue and Other 

Financing Sources and Concepts for Reconciling Budgetary and Financial 

Accounting."

Budgetary Entry

None

Proprietary Entry

Debit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 210 December 2018

D426 To record an adjustment to loans receivable based on acquired collateral property.

Reference: USSGL implementation guidance; Credit Reform Case Studies

Budgetary Entry

None

Proprietary Entry

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 155100 Foreclosed Property

 Credit 134100 Interest Receivable - Loans

 Credit 135000 Loans Receivable

 Credit 155900 Foreclosed Property - Allowance

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

D428 To record an adjustment for actual loss of inventory.

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

D430 To record an adjustment for actual loss of forfeited property.

Budgetary Entry

None

Proprietary Entry

Debit 154900 Forfeited Property - Allowance

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

D432 To record an adjustment for actual loss of commodities that was disposed but not sold.

Comment: For the actual loss on commodities from sales, see USSGL TC C642.

Budgetary Entry

None

Proprietary Entry

Debit 156900 Commodities - Allowance

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 211 December 2018

D434 To record assets purchased to store environmental waste from past operations at net book value of 

zero.

Reference: USSGL implementation guidance; Environmental Cleanup Cost Case Study

Budgetary Entry

None

Proprietary Entry

Debit 299500 Estimated Cleanup Cost Liability

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

D436 To record a refund of offsetting collections, other than advances, that were collected in a prioryear.

Comment: See USSGL TC-A712 for refunds of advances. See USSGL TC-D438 for refunds of 

trust or special fund receipts.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 510900 Contra Revenue for Goods Sold

Debit 520900 Contra Revenue for Services Provided

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 590900 Contra Revenue for Other Revenue

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 212 December 2018

D438 To record a refund of trust or special fund receipts that was received in a prior-year.

Comment: See USSGL TC-A712 for refunds of advances. See USSGL TC-D436 for refunds of 

offsetting collections, other than advances.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

Proprietary Entry

Debit 531700 Contra Revenue for Interest Revenue - Loans Receivable

Debit 531800 Contra Revenue for Interest Revenue - Investments

Debit 531900 Contra Revenue for Interest Revenue - Other

Debit 532400 Contra Revenue for Penalties and Fines

Debit 532900 Contra Revenue for Administrative Fees

Debit 540900 Contra Revenue for Funded Benefit Program Revenue

Debit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

Debit 560900 Contra Revenue for Donations - Financial Resources

Debit 561900 Contra Donated Revenue - Nonfinancial Resources

Debit 583000 Contra Revenue for Taxes - Not Otherwise Classified

Debit 583100 Contra Revenue for Taxes - Individual

Debit 583200 Contra Revenue for Taxes - Corporate

Debit 583300 Contra Revenue for Taxes - Unemployment

Debit 583400 Contra Revenue for Taxes - Excise

Debit 583500 Contra Revenue for Taxes - Estate and Gift

Debit 583600 Contra Revenue for Taxes - Customs

Debit 590900 Contra Revenue for Other Revenue

 Credit 101000 Fund Balance With Treasury

D500 - D799 Adjustments/Writeoffs/Reclassification - Reclassification/Revaluation

D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.

Comment: Reverse when funds are returned to fund balance with Treasury. See Treasury 

Financial Manual Part 4--Chapter 3000 Third-Party Draft Procedures for Imprest 

Fund Disbursing Activities

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 470000 Commitments - Programs Subject to Apportionment

Proprietary Entry

Debit 112000 Imprest Funds

Debit 112500 U.S. Debit Card Funds

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 213 December 2018

D503 To record valuation increase in Government Sponsored Enterprise Preferred and/or Common Stock 

and/or Beneficial Interest Trust at the end of year.

Comment: Also Post USSGL TC-C147. Reverse transaction for decreases

Budgetary Entry

None

Proprietary Entry

Debit 165100 Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Debit 165300 Market Adjustment - Common Stock Warrants in Federal Government 

Sponsored Enterprise

 Credit 592200 Valuation Change in Investments for Federal Government 

Sponsored Enterprise

 Credit 592300 Valuation Change in Investments - Beneficial Interest in Trust

D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation 

Fund Symbol (TAFS) at the beginning of the next fiscal year.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 112000 Imprest Funds

D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts 

and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 101000 Fund Balance With Treasury

 Credit 113500 Funds Held Outside of Treasury - Non-Budgetary

 Credit 119000 Other Cash

 Credit 153200 Seized Cash Deposited

D507 To record the classification of amounts from clearing accounts to the appropriate Treasury 

Appropriation Fund Symbol (TAFS).

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 241000 Liability for Clearing Accounts

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 214 December 2018

D508 To record the reclassification of expended balances held back from contractors from accounts 

payable.

Budgetary Entry

None

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 213000 Contract Holdbacks

D510 To record the transfer of construction-in-progress to capitalized assets or expenses.

Budgetary Entry

None

Proprietary Entry

Debit 171200 Improvements to Land

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 182000 Leasehold Improvements

Debit 610000 Operating Expenses/Program Costs

 Credit 172000 Construction-in-Progress

D512 To record the realization that contractor-developed software-in-development is in production.

Budgetary Entry

None

Proprietary Entry

Debit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 215 December 2018

D514 To record the reclassification of expenses to asset accounts.

Comment: Due to the reconciliation of interagency expenses and revenues, agencies must first 

record all direct costs to the USSGL account 600000, "Expenses" series and then 

offset those amounts using the USSGL account 661000, "Cost Capitalization 

Offset," when the costs are subsequently capitalized to the appropriate "in process" 

asset account or part of an Assisted Acquisition with another Federal Agency 

resulting in the recording of an asset. Also post USSGL TC G120, G122, or G124 if 

using this entry to post to a finished asset account.

Budgetary Entry

None

Proprietary Entry

Debit 151600 Operating Materials and Supplies in Development

Debit 152600 Inventory - Work-in-Process

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

 Credit 660000 Applied Overhead

 Credit 661000 Cost Capitalization Offset

D516 To record the raw materials used to produce goods.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

 Credit 152500 Inventory - Raw Materials

D518 To record the revaluation of foreclosed property.

Reference: USSGL implementation guidance; Guide to Basic Accounting and Reporting for 

Foreclosed Property in Federal Credit Reform Programs (Appendix 1)

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 155900 Foreclosed Property - Allowance
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 216 December 2018

D520 To record completed inventory items.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152700 Inventory - Finished Goods

 Credit 152600 Inventory - Work-in-Process

D522 To record the reclassification of inventory held for sale that meets management's criteria for future 

sale.

Comment: Reverse entry when assets become saleable.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152200 Inventory Held in Reserve for Future Sale

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D523 To record the reclassification of damaged, irreparable inventory held for sale.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 729000 Other Losses

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D524 To record damaged inventory items that need repair.

Comment: Reverse this entry when repairs are completed.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 217 December 2018

D526 To record the turn-in of a broken part from operating materials and supplies held for repair.

Comment: Also post USSGL TC-D530.

Budgetary Entry

None

Proprietary Entry

Debit 151400 Operating Materials and Supplies Held for Repair

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D528 To record the revaluation of a turned-in broken part from operating materials and supplies held for 

repair based on estimated repair costs.

Comment: Reverse this entry when the repaired broken part is returned to stock as a serviceable 

item. See USSGL TC-D526.

Reference: USSGL implementation guidance; Operating Materials and Supplies

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151900 Operating Materials and Supplies - Allowance

D530 To record a repaired broken part that has been returned to stock as a serviceable item.

Comment: Use the original value of the part when it was turned in for repair (before the 

revaluation of the part based on the estimated repair cost). See USSGL TCs-D526 

and D528.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

 Credit 151400 Operating Materials and Supplies Held for Repair

D532 To record prior-period adjustments for transitions to the allowance method for estimated repair 

costs not previously recorded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 152900 Inventory - Allowance
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 218 December 2018

D534 To record damaged inventory, using the direct method, items that need repair.

Comment: Inventory held for repair is valued the same as a serviceable item less estimated 

repair costs.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

Debit 610000 Operating Expenses/Program Costs

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

D536 To record prior-year adjustments for transitions to the direct method for estimated repair costs not 

previously recorded.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 152300 Inventory Held for Repair

D538 To record issuance of a new motor vehicle to the customer. The cost of goods sold represents the 

cost of the new vehicle. Upon sale, adjust inventory allowance to reduce the previously unrealized 

holding gains/losses.

Comment: This entry is a part of how the Department of Defense accounts for its repairable 

items involving trade-ins.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152900 Inventory - Allowance

Debit 650000 Cost of Goods Sold

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 219 December 2018

D540 To record a gain when inventory is revalued at the end of the period, using the latest acquisition 

method.

Comment: Reverse this transaction if there is a loss upon revaluation using the latest acquisition 

method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152100 Inventory Purchased for Resale

Debit 152700 Inventory - Finished Goods

 Credit 152900 Inventory - Allowance

D542 To record the classification of operating materials and supplies held for use that were damaged and 

cannot be consumed in operations. This entry also applies to excess or obsolete operating materials 

and supplies when the net realizable value is less than the book value.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 729000 Other Losses

 Credit 151100 Operating Materials and Supplies Held for Use

D544 To record the reclassification of operating materials and supplies that meet management's criteria 

for future use.

Comment: Reverse this entry when ready to use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151100 Operating Materials and Supplies Held for Use

D545 To record completed Operating Materials and Supplies items that were in development.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151600 Operating Materials and Supplies in Development
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 220 December 2018

D546 To reclassify excess or reserved assets to assets held for use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

D548 To record an unexpected permanent decline in the value of stockpile materials. This entry also 

applies to record stockpile material at net realizable value due to damage.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

D550 To record a permanent decline in value of stockpile materials that is unusual, infrequent, and 

material in dollar amount.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 730000 Extraordinary Items

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

D552 To reclassify stockpile materials authorized to be sold.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 157200 Stockpile Materials Held for Sale

 Credit 157100 Stockpile Materials Held in Reserve
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 221 December 2018

D554 To record the forfeiture of a seized monetary instrument.

Comment: See USSGL TC-D555 for the disposal of seized monetary instruments.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154100 Forfeited Property Held for Sale

 Credit 564000 Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565000 Forfeiture Revenue - Forfeitures of Property

D555 To record a removal of a seized monetary instrument.

Comment: See USSGL TC-D554 to record the forfeiture of seized monetary instruments.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 153100 Seized Monetary Instruments

D556 To record the conversion to cash for a forfeited monetary instrument.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 111000 Undeposited Collections

 Credit 154100 Forfeited Property Held for Sale

D558 To record forfeited personal property placed into official use.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154200 Forfeited Property Held for Donation or Use

Debit 232000 Other Deferred Revenue

 Credit 154100 Forfeited Property Held for Sale

 Credit 565000 Forfeiture Revenue - Forfeitures of Property
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 222 December 2018

D560 To record forfeited personal property placed into official use at the end of the year and not 

depreciated.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 175000 Equipment

 Credit 154200 Forfeited Property Held for Donation or Use

D562 To record forfeited personal property authorized to be distributed/donated to another entity.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 154200 Forfeited Property Held for Donation or Use

Debit 232000 Other Deferred Revenue

 Credit 154100 Forfeited Property Held for Sale

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

D564 To record an adjustment to the net realizable value of commodities.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 156900 Commodities - Allowance

D566 To record inventory that has been lost and deemed immaterial.

Comment: Reverse this entry for immaterial inventory that has been found.

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152100 Inventory Purchased for Resale

D568 To record inventory that has been lost and deemed material.

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152100 Inventory Purchased for Resale
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 223 December 2018

D569 To record inventory that has been found and deemed material.

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 152100 Inventory Purchased for Resale

 Credit 719000 Other Gains

D570 To record a gain on change in long-term assumptions related to federal pensions, Other Retirement 

Benefits or Other Post Employment Benefits, including veteran's compensation.

Reference: Gains and Losses on Pensions, Other Retirement Benefits or Other Post 

Employment Benefits Assumption Changes Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 269000 Other Actuarial Liabilities

 Credit 717100 Gains on Changes in Long-Term Assumptions - From Experience

 Credit 727100 Gains on Changes in Long-Term Assumptions

D571 To record a loss on change in long-term assumptions related to federal pensions, Other Retirement 

Benefits or Other Post Employment Benefits, including veteran's compensation.

Reference: Gains and Losses on Pensions, Other Retirement Benefits or Other Post 

Employment Benefits Assumption Scenario.

Budgetary Entry

None

Proprietary Entry

Debit 717200 Losses on Changes in Long-Term Assumptions - From Experience

Debit 727200 Losses on Changes in Long-Term Assumptions

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 269000 Other Actuarial Liabilities

D572 To record a loss from the revaluation of foreign currency at the end of an accounting period.

Comment: Agencies that have foreign currency account symbols in the X7000 series refer to 

USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance; Accounting for Purchased Foreign Currency

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 120000 Foreign Currency
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 224 December 2018

D573 To record a loss due to foreign exchange rate changes on Exchange Stabilization Fund assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Proprietary Entry

Debit 729000 Other Losses

 Credit 120500 Foreign Currency Denominated Equivalent Assets

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

D574 To record a gain from the revaluation of foreign currency at the end of an accounting period.

Comment: Agencies that have foreign currency account symbols in the X7000 series refer to 

USSGL TCs-C192, C194, C440, D576, and D578.

Reference: USSGL implementation guidance; Accounting for Purchased Foreign Currency

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 719000 Other Gains

D575 To record a realized gain due to foreign exchange rate changes on Exchange Stabilization Fund 

assets.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 719000 Other Gains

D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

Comment: Agencies that have Foreign Currency Account Symbol (X7000 series) will make 

this entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 729000 Other Losses

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 225 December 2018

D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency 

Account Symbol (X7000 series) at the end of an accounting period.

Comment: Agencies that have Foreign Currency Account Symbol (X7000 series) will make 

this entry.

Reference: USSGL implementation guidance; Accounting for X7000 Accounts

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

 Credit 719000 Other Gains

D579 To record the accumulated unrealized gain or loss on financial stability and foreign currency 

investments on a monthly basis.

Comment: This account captures Exchange Stabilization Fund valuation activity. Reverse this 

transaction for a loss.

Reference: SFFAS 7, "Accounting for Revenue and Other Financing Sources" Paragraph 238

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 592100 Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)

D580 To record the interest accruals on loan guarantee liabilities and the present value of loans.

Reference: USSGL implementation guidance; Federal Credit Reform Program Basic 

Accounting and Reporting Guide

Budgetary Entry

None

Proprietary Entry

Debit 139900 Allowance for Subsidy

 Credit 218000 Loan Guarantee Liability

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

D581 To reclassify a contingent receivable related to a capital transfer receivable in a Treasury general 

fund receipt account.

Reference: USSGL implementation guidance; Capital Transfers

Budgetary Entry

None

Proprietary Entry

Debit 192500 Capital Transfers Receivable

 Credit 192300 Contingent Receivable for Capital Transfers
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 226 December 2018

D582 To record the reclassification of a reduction of an expense from unfunded to funded due to 

collection of a refund receivable.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 610000 Operating Expenses/Program Costs

D584 To reclassify the offset from the revenue accrued to the revenue collected for others that is reported 

on the Statement of Custodial Activity or on the custodial footnote.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity

D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or other 

financing sources collected for others that is not reported on the Statement of Custodial Activity or 

on the custodial footnote.

Comment: To reclassify revenue offset reported on the Statement of Custodial Activity or on 

the custodial footnote from accrued to collected, see USSGL TC-D584. See USSGL 

TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

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

Position

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

Net Position
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 227 December 2018

D586 To reclassify tax revenue from accrued to collected.

Budgetary Entry

None

Proprietary Entry

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift

Debit 582600 Tax Revenue Accrual Adjustment - Customs

 Credit 580000 Tax Revenue Collected - Not Otherwise Classified

 Credit 580100 Tax Revenue Collected - Individual

 Credit 580200 Tax Revenue Collected - Corporate

 Credit 580300 Tax Revenue Collected - Unemployment

 Credit 580400 Tax Revenue Collected - Excise

 Credit 580500 Tax Revenue Collected - Estate and Gift

 Credit 580600 Tax Revenue Collected - Customs

D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt 

account upon forfeiture.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

 Credit 153200 Seized Cash Deposited

D589 To record the market value adjustment between the amortized cost and the current market value of 

investments. In accordance with Federal accounting Standards Advisory Board (FASAB) SFFAS 

No. 5, "Accounting for Liabilities of the Federal Government," paragraph 50, do not use this 

transaction for market adjustments for fixed value securities.

Comment: For an unrealized gain, USSGL 1618 would be a debit.

Reference: USSGL implementation guidance; Investments Not Held to Maturity

Budgetary Entry

None

Proprietary Entry

Debit 728000 Unrealized Losses

 Credit 161800 Market Adjustment - Investments

 Credit 718000 Unrealized Gains
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 228 December 2018

D591 To record the monetization of SDR certificates.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

D592 To record fair value adjustments (unrealized gain) of Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund.

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 718100 Unrealized Gain - Exchange Stabilization Fund (ESF)

D594 To record fair value (unrealized loss) of Exchange Stabilization Fund investments.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Proprietary Entry

Debit 728100 Unrealized Losses - Exchange Stabilization Fund (ESF)

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

D595 To record allocations on Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 219300 Allocation of Special Drawing Rights (SDRs)
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 229 December 2018

D600 To record the reclassification of Exchange Stabilization Fund investment.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120500 Foreign Currency Denominated Equivalent Assets

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 167000 Foreign Investments

Debit 167200 Premium on Foreign Investments

 Credit 120000 Foreign Currency

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 167100 Discount on Foreign Investments

D601 To record reclassification of Exchange Stabilization Fund foreign currency rate adjustment.

Comment: For the Department of the Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

 Credit 167000 Foreign Investments

D602 To record an IMF Quota increase due to a new agreement for Special Drawing Rights.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 230 December 2018

D603 To record the reclassification of rate adjustment for Fixed rate investment with the Bank of 

International Settlement.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

None

Proprietary Entry

Debit 120000 Foreign Currency

 Credit 167900 Foreign Exchange Rate Revalue Adjustments - Investments

D604 To record the realized gains from the revaluation to US dollar for Special Drawing Rights 

Holdings.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 719000 Other Gains

D606 To record the realized loss from the revaluation to US dollar for Special Drawing Rights Holdings.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 429500 Adjustments to the Exchange Stabilization Fund (ESF)

Proprietary Entry

Debit 729000 Other Losses

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

D608 To record the realized loss from the revaluation to US dollars for Special Drawing Right 

allocations.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 729000 Other Losses

 Credit 219300 Allocation of Special Drawing Rights (SDRs)
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 231 December 2018

D610 To record the realized gain from the revaluation to US dollars for Special Drawing Right 

allocations.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 219300 Allocation of Special Drawing Rights (SDRs)

 Credit 719000 Other Gains

D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights (SDR)

Debit 633000 Other Interest Expenses

Debit 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 134400 Interest Receivable on Special Drawing Rights (SDR)

Debit 633000 Other Interest Expenses

Debit 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

 Credit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 531100 Interest Revenue - Investments

 Credit 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 232 December 2018

D616 To record the tru up of Special Drawing right interest accrual and charges for the Quarter.

Comment: For the Department of Treasury use only.

Reference: Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund

Budgetary Entry

Debit 426800 Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 463500 Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Proprietary Entry

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 214000 Accrued Interest Payable - Not Otherwise Classified

 Credit 134400 Interest Receivable on Special Drawing Rights (SDR)

D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted 

downward due to the rate variance at the time of disbursement.

Comment: Prior-year adjustments are used only in year 2 or later. Record USSGL account 

465000 if the authority has expired. Also post reverse to USSGL TC B134 for direct 

appropriations. Post this transaction immediately preceding disbursement (USSGL 

TC B110).

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 719000 Other Gains

D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. 

Government that is withdrawn due to recoveries of prior-year obligations.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 435400 Appropriation Withdrawn

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 233 December 2018

D624 To record unobligated balances of definite contract authority in non-revolving trust funds 

temporarily unavailable pursuant to obligation limitations on all budgetary resources of contract 

authority.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 439501 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Prior-Year Authority

Proprietary Entry

None

D626 To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted upward 

due to the rate variance at the time of disbursement.

Comment: Prior-year adjustments are used only in year 2 or later. Record USSGL account 

465000 if the authority has expired. Also post USSGL TC B134 for direct 

appropriations. Post this transaction immediately preceding disbursement (USSGL 

TC B110).

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 465000 Allotments - Expired Authority

 Credit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 729000 Other Losses

E100 - E399 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Accrual, Depreciation, Amortization, and Depletion

E102 To record the accrued payroll at the end of the accounting period for unpaid estimated costs 

incurred. This includes funded expenses such as payroll and grantee expenses.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period. See USSGL TC-E104 for benefit 

expenses. Due to the reconciliation of interagency expenses and revenues, agencies 

must first record all direct costs to a USSGL account 600000 expense series account 

and then offset those amounts using the USSGL account 661000 when the costs are 

capitalized to the appropriate "in-process type" account.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 650000 Cost of Goods Sold

Debit 690000 Non-Production Costs

 Credit 219000 Other Liabilities With Related Budgetary Obligations

 Credit 219100 Employee Health Care Liability Incurred but Not Reported

 Credit 221000 Accrued Funded Payroll and Leave

 Credit 221100 Withholdings Payable
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 234 December 2018

E104 To record the accrued benefit at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the employer agency.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

Debit 640000 Benefit Expense

 Credit 221300 Employer Contributions and Payroll Taxes Payable

E106 To record the accrued benefits at the end of the accounting period for unpaid estimated costs 

incurred. This entry is recorded by the benefit administering agency.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 261000 Actuarial Pension Liability

Debit 640000 Benefit Expense

 Credit 216000 Entitlement Benefits Due and Payable

 Credit 221500 Other Post Employment Benefits Due and Payable

 Credit 221600 Pension Benefits Due and Payable to Beneficiaries

 Credit 221700 Benefit Premiums Payable to Carriers

 Credit 221800 Life Insurance Benefits Due and Payable to Beneficiaries

E108 To record the accrued liabilities other than payroll and benefits at the end of the accounting period 

for unpaid estimated costs incurred.

Comment: If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at 

the beginning of the next accounting period.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 219000 Other Liabilities With Related Budgetary Obligations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 235 December 2018

E109 To record the actual repair costs to inventory, using the allowance method, that were lower than 

previously estimated.

Comment: In addition to this transaction, reverse USSGL TC-E410 when the actual costs are 

lower or greater than the estimate. If funded by a direct appropriation, also post 

USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152900 Inventory - Allowance

 Credit 211000 Accounts Payable

E110 To record an adjustment for under-applied overhead deemed immaterial.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 4 and 7, "Managerial Cost 

Accounting Concepts and Standards" and "Accounting for Revenue and Other 

Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 671000 Depreciation, Amortization, and Depletion

E112 To record an adjustment for over-applied overhead deemed immaterial.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for 

Inventory and Related Property" and "Managerial Cost Accounting Concepts and 

Standards"

Budgetary Entry

None

Proprietary Entry

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 236 December 2018

E113 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond in a Treasury 

Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Comment: Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-E119 

for amortization of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the 

Fiscal Service in a nonfiduciary deposit fund.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

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

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

 Credit 439800 Offsetting Collections Temporarily Precluded From Obligation

Proprietary Entry

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 531100 Interest Revenue - Investments

E114 To record adjustments for under-applied overhead and to prorate the difference between the actual

and applied, if the amount is material.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 3 and 4, "Accounting for 

Inventory and Related Property" and "Managerial Cost Accounting Concepts and 

Standards"

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 650000 Cost of Goods Sold

Debit 660000 Applied Overhead

 Credit 610000 Operating Expenses/Program Costs

 Credit 671000 Depreciation, Amortization, and Depletion

E115 To record the amortization of the discount on non-federal securities in a nonfiduciary deposit fund.

Comment: Reverse this entry for amortization of a premium. For amortization of the discount 

on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to 

a nonfiduciary deposit fund, see USSGL TC-E119. A nonfiduciary deposit fund 

should not have net position. Also record TC-E205 so that there will not be an 

impact on net position.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 237 December 2018

E116 To record adjustments for over-applied overhead and to prorate the difference between the actual 

and applied, if the amount is material.

Reference: USSGL implementation guidance; FASAB SFFAS No. 4, "Managerial Cost 

Accounting Concepts and Standards"

Budgetary Entry

None

Proprietary Entry

Debit 660000 Applied Overhead

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 610000 Operating Expenses/Program Costs

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

E117 To record the amortization of the discount on Federal securities that does not affect budgetary 

resources in a Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities 

held by nonfiduciary deposit funds

Comment: Reverse this entry for amortization of a premium. For amortization of the discount 

on a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service, 

see USSGL TC-E113. See USSGL TC-E115 for amortization of the discount on 

non-federal securities in a nonfiduciary deposit fund. If federal securities held by 

nonfiduciary deposit funds also record TC-E205.

Budgetary Entry

None

Proprietary Entry

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 531100 Interest Revenue - Investments

E118 To record amortization of subsidy for loans.

Reference: USSGL implementation guidance; Credit Reform Direct Loan Case Study

Budgetary Entry

None

Proprietary Entry

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

 Credit 531300 Interest Revenue - Subsidy Amortization
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 238 December 2018

E119 To record the amortization of the discount on a U.S. Treasury Zero Coupon Bond issued by the 

Bureau of the Fiscal Service in nonfiduciary deposit fund. Also record TC-E205 so that there will 

not be an impact on net position.

Budgetary Entry

None

Proprietary Entry

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 531100 Interest Revenue - Investments

E120 To record depreciation, amortization, and depletion expense on assets other than investments.

Budgetary Entry

None

Proprietary Entry

Debit 671000 Depreciation, Amortization, and Depletion

 Credit 171900 Accumulated Depreciation on Improvements to Land

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

E121 To record the amortization of the discount on securities, accounted for under the Credit Reform 

Act, that does not affect budgetary resources.

Comment: Reverse this entry for amortization of a premium.

Budgetary Entry

None

Proprietary Entry

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

 Credit 531000 Interest Revenue - Other

E122 To record accrued and compounded interest on the liability of loan guarantees.

Reference: USSGL implementation guidance; Credit Reform Guarantee Loan Case Study

Budgetary Entry

None

Proprietary Entry

Debit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 218000 Loan Guarantee Liability
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 239 December 2018

E124 To record in the issuing entity, the amortization of discount on securities held by a nonfiduciary 

deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 632000 Interest Expenses on Securities

 Credit 253300 Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

E126 To record in the issuing entity, the amortization of premium on securities held by a nonfiduciary 

deposit fund.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 253400 Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

 Credit 632000 Interest Expenses on Securities

E204 To record the reduction of partially canceled authority for the amount of an outstanding payable for 

a valid bill related to a canceled appropriation.

Comment: Also post USSGL TC-B134 to record the appropriation used to pay the outstanding 

payable and TC-B412 to record an obligation and accounts payable for a valid bill 

related to the canceled appropriation.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

None

Memorandum Entry

Debit 809100 Partial or Early Cancellation of Authority

 Credit 809200 Offset for Partial or Early Cancellation of Authority
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 240 December 2018

E205 To record the amortization of the discount on Federal securities or interest receivable in a 

nonfiduciary deposit fund.

Comment: Reverse this entry for amortization of a premium. For amortization of a discount on 

U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to a 

nonfiduciary deposit fund, see TC-E119. A nonfiduciary deposit fund should not 

have net position. Also record TC-C418 or TC-E117 so that there will not be an 

impact on net position.

Reference: USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance

Budgetary Entry

None

Proprietary Entry

Debit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

E400 - E499 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Accumulated and Allocated Costs Not in Categories Above

E402 To record the imputed costs and related imputed financing sources.

Reference: USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue 

and Other Financing Sources"

Budgetary Entry

None

Proprietary Entry

Debit 673000 Imputed Costs

 Credit 578000 Imputed Financing Sources

E404 To record the application of overhead expenses to work-in-process.

Budgetary Entry

None

Proprietary Entry

Debit 152600 Inventory - Work-in-Process

 Credit 660000 Applied Overhead

 Credit 671000 Depreciation, Amortization, and Depletion

E406 To record inventory used for operations.

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 241 December 2018

E408 To record cost of goods sold.

Comment: To record sales proceeds, see USSGL TCs-A714 and C186.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 650000 Cost of Goods Sold

 Credit 152100 Inventory Purchased for Resale

 Credit 152700 Inventory - Finished Goods

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

E410 To record the estimated repair costs for an item using the allowance method.

Comment: See USSGL TC-D534 for direct method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property", paragraph 32

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 152900 Inventory - Allowance

E412 To record actual repair costs using the direct method.

Comment: See USSGL TC-E414 to capitalize repairs up to the serviceable value of the item. If 

funded by a direct appropriation, also post USSGL TC-B134.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

Debit 152300 Inventory Held for Repair

Debit 610000 Operating Expenses/Program Costs

 Credit 211000 Accounts Payable

E414 To capitalize previously expensed repair costs up to the serviceable value of the inventory item 

using the direct method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 152300 Inventory Held for Repair

 Credit 610000 Operating Expenses/Program Costs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 242 December 2018

E416 To record stockpile materials issued for use under the consumption method.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 157100 Stockpile Materials Held in Reserve

E418 To record a lien of real and intangible forfeited property in the allowance account.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 154900 Forfeited Property - Allowance

E500 - E799 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -

Transfers Without Budgetary Impact

E502 To record the loss on disposition of assets resulting from the transfer of ownership of general 

property, plant, and equipment (land, buildings, equipment, and other) to non-Federal entities.

Reference: USSGL implementation guidance; FASAB SFFAS Nos. 6 and 8, "Accounting for 

Property, Plant, and Equipment (PP&E)" and "Supplementary Stewardship 

Reporting"

Budgetary Entry

None

Proprietary Entry

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 721000 Losses on Disposition of Assets - Other

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 189000 Other General Property, Plant, and Equipment
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 243 December 2018

E504 To record distributed personal property.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 154200 Forfeited Property Held for Donation or Use

E506 To record a commodity transferred to another Federal agency.

Comment: Upon transfer of the commodity, the carrying amount of the commodity held for 

other purposes shall be removed from the commodity's asset account and reported as 

an expense.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for 

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 610000 Operating Expenses/Program Costs

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 244 December 2018

E508 To record the transfer-out of nonbudgetary or non-Federal accounts receivable to other Federal 

entities without reimbursement.

Comment: Refer to USSGL TCs-E510, E512, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131900 Allowance for Loss on Accounts Receivable

Debit 132900 Allowance for Loss on Taxes Receivable

Debit 134500 Allowance for Loss on Interest Receivable - Loans

Debit 134600 Allowance for Loss on Interest Receivable - Investments

Debit 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified

Debit 134800 Allowance for Loss on Interest Receivable - Taxes

Debit 135900 Allowance for Loss on Loans Receivable

Debit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

Debit 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise 

Classified

Debit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

Debit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

Debit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Debit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

Debit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Debit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

Debit 139900 Allowance for Subsidy

Debit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 132500 Taxes Receivable

 Credit 133000 Receivable for Transfers of Currently Invested Balances

 Credit 133500 Expenditure Transfers Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 138000 Loans Receivable - Troubled Assets Relief Program

 Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 245 December 2018

E509 To record the transfer-out of nonbudgetary fund balances to other Federal entities without 

reimbursements.

Comment: See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 246 December 2018

E510 To record the transfer-out of inventory items and general property, plant, and equipment to other 

Federal entities without reimbursement.

Comment: Refer to USSGL TCs-E508, E512, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 151900 Operating Materials and Supplies - Allowance

Debit 152900 Inventory - Allowance

Debit 154900 Forfeited Property - Allowance

Debit 155900 Foreclosed Property - Allowance

Debit 156900 Commodities - Allowance

Debit 159900 Other Related Property - Allowance

Debit 171900 Accumulated Depreciation on Improvements to Land

Debit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Debit 174900 Accumulated Depreciation on Other Structures and Facilities

Debit 175900 Accumulated Depreciation on Equipment

Debit 181900 Accumulated Depreciation on Assets Under Capital Lease

Debit 182900 Accumulated Amortization on Leasehold Improvements

Debit 183900 Accumulated Amortization on Internal-Use Software

Debit 184900 Allowance for Depletion

Debit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use

 Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

 Credit 151400 Operating Materials and Supplies Held for Repair

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 152200 Inventory Held in Reserve for Future Sale

 Credit 152300 Inventory Held for Repair

 Credit 152400 Inventory - Excess, Obsolete, and Unserviceable

 Credit 152500 Inventory - Raw Materials

 Credit 152600 Inventory - Work-in-Process

 Credit 152700 Inventory - Finished Goods

 Credit 153100 Seized Monetary Instruments

 Credit 154100 Forfeited Property Held for Sale

 Credit 154200 Forfeited Property Held for Donation or Use

 Credit 155100 Foreclosed Property

 Credit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

 Credit 157100 Stockpile Materials Held in Reserve

 Credit 157200 Stockpile Materials Held for Sale

 Credit 159100 Other Related Property

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 247 December 2018

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

E512 To record the transfer-out of investments to other Federal entities without reimbursement.

Comment: Refer to USSGL TCs-E508, E510, and E514.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 248 December 2018

E514 To record the transfer-out of accounts payable to other Federal entities without reimbursement.

Comment: Refer to USSGL TCs-E508, E510, and E512.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 215000 Payable for Transfers of Currently Invested Balances

Debit 215500 Expenditure Transfers Payable

Debit 217000 Subsidy Payable to the Financing Account

Debit 218000 Loan Guarantee Liability

Debit 222000 Unfunded Leave

Debit 222500 Unfunded FECA Liability

Debit 229000 Other Unfunded Employment Related Liability

Debit 231000 Liability for Advances and Prepayments

Debit 251000 Principal Payable to the Bureau of the Fiscal Service

Debit 252000 Principal Payable to the Federal Financing Bank

Debit 261000 Actuarial Pension Liability

Debit 262000 Actuarial Health Insurance Liability

Debit 263000 Actuarial Life Insurance Liability

Debit 265000 Actuarial FECA Liability

Debit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

Debit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

Debit 269000 Other Actuarial Liabilities

Debit 291000 Prior Liens Outstanding on Acquired Collateral

Debit 292000 Contingent Liabilities

Debit 292300 Contingent Liability for Capital Transfers

Debit 294000 Capital Lease Liability

Debit 296000 Accounts Payable From Canceled Appropriations

Debit 297000 Liability for Capital Transfers

Debit 299000 Other Liabilities Without Related Budgetary Obligations

Debit 299500 Estimated Cleanup Cost Liability

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

E516 To record a capital transfer receivable in a General Fund Receipt Account.

Reference: USSGL implementation guidance; Capital Transfers.

Budgetary Entry

None

Proprietary Entry

Debit 192300 Contingent Receivable for Capital Transfers

 Credit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 249 December 2018

E602 To record inventory or operating materials and supplies acquired through exchange of 

nonmonetary assets.

Comment: An entity receiving assets of greater value than those exchanged recognizes a gain 

and an entity receiving assets of lesser value recognizes a loss.

Reference: USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for

Inventory and Related Property"

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 721000 Losses on Disposition of Assets - Other

 Credit 151100 Operating Materials and Supplies Held for Use

 Credit 151600 Operating Materials and Supplies in Development

 Credit 152100 Inventory Purchased for Resale

 Credit 711000 Gains on Disposition of Assets - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 250 December 2018

E604 To record the transfer-in of nonbudgetary or non-Federal accounts receivable from others without 

reimbursement.

Comment: Refer to USSGL TCs-E606, E608, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 132500 Taxes Receivable

Debit 133000 Receivable for Transfers of Currently Invested Balances

Debit 133500 Expenditure Transfers Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 138000 Loans Receivable - Troubled Assets Relief Program

Debit 138100 Interest Receivable - Loans - Troubled Assets Relief Program

 Credit 131900 Allowance for Loss on Accounts Receivable

 Credit 132900 Allowance for Loss on Taxes Receivable

 Credit 134500 Allowance for Loss on Interest Receivable - Loans

 Credit 134600 Allowance for Loss on Interest Receivable - Investments

 Credit 134700 Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

 Credit 134800 Allowance for Loss on Interest Receivable - Taxes

 Credit 135900 Allowance for Loss on Loans Receivable

 Credit 136500 Allowance for Loss on Penalties and Fines Receivable - Loans

 Credit 136700 Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

 Credit 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes

 Credit 137500 Allowance for Loss on Administrative Fees Receivable - Loans

 Credit 137700 Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

 Credit 137800 Allowance for Loss on Administrative Fees Receivable - Taxes

 Credit 138500 Allowance for Loss on Interest Receivable - Loans - Troubled 

Assets Relief Program

 Credit 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program

 Credit 139900 Allowance for Subsidy

 Credit 577500 Non-Budgetary Financing Sources Transferred In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 251 December 2018

E606 To record the transfer-in of inventory items and general property, plant, and equipment from others 

without reimbursement.

Comment: Refer to USSGL TCs-E604, E608, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 151100 Operating Materials and Supplies Held for Use

Debit 151200 Operating Materials and Supplies Held in Reserve for Future Use

Debit 151300 Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Debit 151400 Operating Materials and Supplies Held for Repair

Debit 151600 Operating Materials and Supplies in Development

Debit 152100 Inventory Purchased for Resale

Debit 152200 Inventory Held in Reserve for Future Sale

Debit 152300 Inventory Held for Repair

Debit 152400 Inventory - Excess, Obsolete, and Unserviceable

Debit 152500 Inventory - Raw Materials

Debit 152600 Inventory - Work-in-Process

Debit 152700 Inventory - Finished Goods

Debit 153100 Seized Monetary Instruments

Debit 154100 Forfeited Property Held for Sale

Debit 154200 Forfeited Property Held for Donation or Use

Debit 155100 Foreclosed Property

Debit 156100 Commodities Held Under Price Support and Stabilization Support 

Programs

Debit 157100 Stockpile Materials Held in Reserve

Debit 157200 Stockpile Materials Held for Sale

Debit 159100 Other Related Property

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

 Credit 151900 Operating Materials and Supplies - Allowance

 Credit 152900 Inventory - Allowance

 Credit 154900 Forfeited Property - Allowance

 Credit 155900 Foreclosed Property - Allowance

 Credit 156900 Commodities - Allowance

 Credit 159900 Other Related Property - Allowance

 Credit 171900 Accumulated Depreciation on Improvements to Land
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 252 December 2018

 Credit 173900 Accumulated Depreciation on Buildings, Improvements, and 

Renovations

 Credit 174900 Accumulated Depreciation on Other Structures and Facilities

 Credit 175900 Accumulated Depreciation on Equipment

 Credit 181900 Accumulated Depreciation on Assets Under Capital Lease

 Credit 182900 Accumulated Amortization on Leasehold Improvements

 Credit 183900 Accumulated Amortization on Internal-Use Software

 Credit 184900 Allowance for Depletion

 Credit 189900 Accumulated Depreciation on Other General Property, Plant, and 

Equipment

 Credit 572000 Financing Sources Transferred In Without Reimbursement

E608 To record the transfer-in of investments from others without reimbursement.

Comment: Refer to USSGL TCs-E604, E606, and E610.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 572000 Financing Sources Transferred In Without Reimbursement
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 253 December 2018

E610 To record the transfer-in of accounts payable from others without reimbursement.

Comment: Refer to USSGL TCs-E604, E606, and E608.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations; Transfer of Current-Year Authority; Transfer of 

Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable 

of Invested Balances

Budgetary Entry

None

Proprietary Entry

Debit 572000 Financing Sources Transferred In Without Reimbursement

 Credit 215000 Payable for Transfers of Currently Invested Balances

 Credit 215500 Expenditure Transfers Payable

 Credit 217000 Subsidy Payable to the Financing Account

 Credit 218000 Loan Guarantee Liability

 Credit 222000 Unfunded Leave

 Credit 222500 Unfunded FECA Liability

 Credit 229000 Other Unfunded Employment Related Liability

 Credit 231000 Liability for Advances and Prepayments

 Credit 251000 Principal Payable to the Bureau of the Fiscal Service

 Credit 252000 Principal Payable to the Federal Financing Bank

 Credit 261000 Actuarial Pension Liability

 Credit 262000 Actuarial Health Insurance Liability

 Credit 263000 Actuarial Life Insurance Liability

 Credit 265000 Actuarial FECA Liability

 Credit 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs

 Credit 267000 Actuarial Liabilities for Treasury-Managed Benefit Programs

 Credit 269000 Other Actuarial Liabilities

 Credit 291000 Prior Liens Outstanding on Acquired Collateral

 Credit 292000 Contingent Liabilities

 Credit 292300 Contingent Liability for Capital Transfers

 Credit 294000 Capital Lease Liability

 Credit 296000 Accounts Payable From Canceled Appropriations

 Credit 297000 Liability for Capital Transfers

 Credit 299000 Other Liabilities Without Related Budgetary Obligations

 Credit 299500 Estimated Cleanup Cost Liability

F100 - F299 Yearend - Preclosing Entries

F104 To record adjustments for anticipated nonexpenditure transfers not realized.

Comment: Balances in anticipated accounts must be zero at yearend.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 416000 Anticipated Transfers - Current-Year Authority

 Credit 416500 Allocations of Authority - Anticipated From Invested Balances

 Credit 418000 Anticipated Transfers - Prior-Year Balances

 Credit 418300 Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 254 December 2018

F106 To record the reductions of resources to match obligations in permanent indefinite funds.

Comment: To record as an adjusting entry before preparing the preclosing trial balance. Do not 

process this transaction with USSGL TC-F108 unless indefinite authority needs 

further adjusting.

Reference: USSGL implementation guidance

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 439100 Adjustments to Indefinite Appropriations

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

F107 To record an increase of resources to match obligations in permanent indefinite funds.

Comment: To record as an adjusting entry before preparing the preclosing trial balance.

Budgetary Entry

Debit 439100 Adjustments to Indefinite Appropriations

 Credit 445000 Unapportioned Authority

 Credit 451000 Apportionments

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

F108 To record the reduction of permanent indefinite resources when a warrant is received.

Comment: Do not process this transaction unless indefinite authority needs further adjusting. 

Reverse entry for an increase.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 411100 Debt Liquidation Appropriations

 Credit 411800 Reestimated Loan Subsidy Appropriation

 Credit 411900 Other Appropriations Realized

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 255 December 2018

F109 To record the removal of unfilled customer orders without advance in excess of obligations.

Comment: For expiring accounts only. To record as an adjusting entry before preparing the 

preclosing trial balance.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None

F110 To record the removal of unfilled customer orders with advance and to return advance in excess of 

obligations.

Comment: For expiring accounts only. To record as an adjusting entry before preparing the 

preclosing trial balance.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

Debit 231000 Liability for Advances and Prepayments

 Credit 101000 Fund Balance With Treasury

F111 To record in the ordering fund the reduction to undelivered orders so that the balance equals 

obligations in the performing fund for the related unfilled customer orders.

Comment: Process when both Treasury Appropriation Fund Symbols are expiring. This 

transaction complies with the Economy Act and Office of Management and Budget 

Circular No. A-11, Section 20 (2004).

Reference: USSGL implementation guidance; Economy Act Scenario (December 2004)

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 461000 Allotments - Realized Resources

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 256 December 2018

F112 To record adjustments for anticipated resources not realized.

Comment: Balance in the anticipated accounts must be zero at yearend.

Budgetary Entry

Debit 405000 Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts

Debit 413100 Current-Year Contract Authority Realized

Debit 414100 Current-Year Borrowing Authority Realized

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Debit 469000 Anticipated Resources - Programs Exempt From Apportionment

 Credit 403200 Estimated Indefinite Contract Authority

 Credit 404200 Estimated Indefinite Borrowing Authority

 Credit 406000 Anticipated Collections From Non-Federal Sources

 Credit 407000 Anticipated Collections From Federal Sources

 Credit 412000 Anticipated Indefinite Appropriations

 Credit 421000 Anticipated Reimbursements and Other Income

 Credit 421500 Anticipated Expenditure Transfers from Trust Funds

 Credit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F113 To record the reduction of unobligated balances for indefinite contract or indefinite borrowing 

authority at yearend.

Comment: Unobligated balances for indefinite contract or borrowing authority must be zero at 

yearend.

Reference: USSGL implementation guidance; Contract Authority Case Studies

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 413300 Decreases to Indefinite Contract Authority

 Credit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 257 December 2018

F114 To record adjustments for anticipated reductions not realized.

Comment: Balances are reduced to zero.

Budgetary Entry

Debit 403400 Anticipated Adjustments to Contract Authority

Debit 404400 Anticipated Reductions to Borrowing Authority

Debit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Debit 404800 Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F116 To record adjustments for resources realized in excess of those anticipated.

Comment: Adjust abnormal balances to zero. May impact other budgetary status accounts.

Budgetary Entry

Debit 406000 Anticipated Collections From Non-Federal Sources

Debit 407000 Anticipated Collections From Federal Sources

Debit 412000 Anticipated Indefinite Appropriations

Debit 421000 Anticipated Reimbursements and Other Income

Debit 421500 Anticipated Expenditure Transfers from Trust Funds

Debit 431000 Anticipated Recoveries of Prior-Year Obligations

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F118 To record adjustments for reductions to resources in excess of those anticipated.

Comment: Adjust abnormal balances to zero.

Budgetary Entry

Debit 445000 Unapportioned Authority

 Credit 403400 Anticipated Adjustments to Contract Authority

 Credit 404400 Anticipated Reductions to Borrowing Authority

 Credit 404700 Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Proprietary Entry

None

F119 To record the amount of appropriation (derived from the General Fund of the U.S. Government) or 

offsetting collections previously sequestered in the unexpired phase but unavailable for obligation 

in the subsequent fiscal year that must be made available for cancellation.

Budgetary Entry

Debit 438500 Temporary Sequester Returned for Cancellation

 Credit 435000 Canceled Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 258 December 2018

F120 To record the cancellation of expired authority and withdraw funds.

Comment: Use only at the end of the 5th year after the authority expires.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 435000 Canceled Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury

F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure 

account that is canceled and returned to the originating invested trust of special fund from which 

the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure 

Transfer Authorization.

Comment: Use USSGL account 465000 if the authority is expired.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435600 Cancellation of Appropriation From Invested Balances

Proprietary Entry

Debit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 101000 Fund Balance With Treasury

F122 To record the cancellation of authority not previously expired and to withdraw funds.

Comment: Authority canceled early by administrative action.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 435100 Partial or Early Cancellation of Authority

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

Debit 591900 Revenue and Other Financing Sources - Cancellations

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 259 December 2018

F123 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure 

account represented as a receivable from or payable in an invested trust of special fund that is 

canceled. There is no movement of fund balance.

Comment: Use USSGL account 465000 if the authority is expired. Also post USSGL TC-A519 

if receivable account USSGL 412600 needs to be adjusted, or post USSGL TCD141 if a payable needs to be adjusted.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 465000 Allotments - Expired Authority

 Credit 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Proprietary Entry

None

F124 To record the closing of General Fund receipt accounts associated with fund balance at yearend.

Comment: See USSGL TC-C142 and TC-C147 for the original transaction.

Reference: USSGL implementation guidance; General Fund Receipt Account Guide

Budgetary Entry

None

Proprietary Entry

Debit 298000 Custodial Liability

Debit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

 Credit 101000 Fund Balance With Treasury

F125 To record the closing of General Fund receipt accounts associated with USSGL account 750000 at 

yearend.

Comment: See USSGL TC-C437 for the original transaction.

Reference: USSGL implementation guidance; Disposition of Borrowings With Capitalized 

Interest

Budgetary Entry

None

Proprietary Entry

Debit 298500 Liability for Non-Entity Assets Not Reported on the Statement of 

Custodial Activity

 Credit 750000 Distribution of Income - Dividend
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 260 December 2018

F126 To record an adjustment to authority temporarily unavailable for Treasury Appropriation Fund 

Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the President's 

Budget and do not report authority precluded from obligation on the Program and Financing 

Schedule P.

Reference: USSGL implementation guidance; Authority Temporarily Precluded From 

Obligation

Budgetary Entry

Debit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F128 To record the cancellation of a valid obligation and account payable in the "canceling 

appropriation."

Comment: Reverse USSGL TC-B134. Also post USSGL TC-F120 or TC-F122 to cancel the 

expired authority and withdraw fund balance. See USSGL TC-F130 to reestablish a 

canceled accounts payable in the canceled appropriation. Credit USSGL account 

445000 only for partial cancellations. See Office of Management and Budget 

Circular No. A-11 for additional guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

Debit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

 Credit 445000 Unapportioned Authority

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

Debit 211000 Accounts Payable

 Credit 610000 Operating Expenses/Program Costs

F130 To reinstate the valid account payable in the canceled appropriation for financial statement 

presentation.

Comment: Post this transaction concurrently with USSGL TC-F128. Office of Management 

and Budget (OMB) Circular No. A-11 requires agencies to maintain proper general 

ledger control for obligations to prevent both overpayment and over-obligation 

related to canceled appropriations, and that anti-deficiency provisions continue to 

apply to canceled appropriations. See OMB Circular No. A-11 for additional 

guidance.

Reference: USSGL implementation guidance; Canceled Payables

Budgetary Entry

None

Proprietary Entry

Debit 680000 Future Funded Expenses

 Credit 296000 Accounts Payable From Canceled Appropriations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 261 December 2018

F132 To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current-year to cover obligations. Record this entry as 

preclosing when the total amount of current-year receipts is greater than the amount needed to 

cover current-year obligations.

Comment: Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough 

to cover current-year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Proprietary Entry

None

F134 To record the reduction of offsetting collections balances previously precluded from obligation by 

the amount that was needed in the current-year to cover obligations. Record this entry as preclosing 

when the total amount of current-year collections is greater than the amount needed to cover 

current-year obligations.

Comment: Refer to USSGL TC-F356 if the total amount of current-year receipts is not enough 

to cover current-year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 262 December 2018

F144 To record the cancellation of a receivable for reimbursable activity.

Comment: Also post USSGL TC-C420 in a General Fund receipt account. To record as an 

adjusting entry before preparing the preclosing trial balance, post this transaction 

prior to posting USSGL TC-F120, which cancels expired authority.

Reference: USSGL implementation guidance; Expired and Canceled Authority; General Fund 

Receipt Account Guide

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

Debit 520000 Revenue From Services Provided

Debit 590000 Other Revenue

 Credit 131000 Accounts Receivable

F146 To record the cancellation of expired balances in the expenditure account and return amounts to the 

associated unavailable receipt account. A Treasury warrant is required.

Comment: Record as an adjusting entry before preparing the preclosing trial balance.

Budgetary Entry

Debit 465000 Allotments - Expired Authority

 Credit 435500 Cancellation of Appropriation From Unavailable Receipts

Proprietary Entry

Debit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 101000 Fund Balance With Treasury

F147 To reclassify the portion of unobligated available balances to unobligated unavailable in a no-year 

Treasury account where the amount is no longer available for obligation since the purposes for 

which the appropriation was enacted has been carried out.

Comment: This USSGL account remains open at year end. See Office of Management and 

Budget Circular No. A-11 for additional guidance.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

 Credit 436000 Appropriation Purpose Fulfilled - Balance Not Available

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 263 December 2018

F148 To record the reduction of an appropriation with offsetting collections. This transaction is 

accomplished with a negative appropriation warrant request submitted to Treasury.

Comment: This TC must occur before year end. Also reverse TC-B134 for the direct 

appropriations used.

Reference: USSGL implementation guidance; Appropriation Reduced by Offsetting 

Collections or Offsetting Receipts

Budgetary Entry

Debit 424000 Appropriations Reduced by Offsetting Collections or Receipts -

Collected

 Credit 411900 Other Appropriations Realized

Proprietary Entry

Debit 310100 Unexpended Appropriations - Appropriations Received

 Credit 101000 Fund Balance With Treasury

F300 - F499 Yearend - Closing Entries

F301 To reclassify the balance of partially canceled authority to memorandum accounts.

Comment: Also post USSGL TC-F390 to record the closing of canceled authority for partial 

cancellations.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

None

Memorandum Entry

Debit 809200 Offset for Partial or Early Cancellation of Authority

 Credit 809100 Partial or Early Cancellation of Authority
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 264 December 2018

F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Budgetary Entry

Debit 412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Debit 413000 Appropriation to Liquidate Contract Authority Withdrawn

Debit 414200 Actual Repayment of Borrowing Authority Converted to Cash

Debit 414201 Modification adjustment transfer of Borrowing Authority Converted to 

Cash

Debit 414600 Actual Repayments of Debt, Current-Year Authority

Debit 414700 Actual Repayments of Debt, Prior-Year Balances

Debit 415100 Actual Capital Transfers to the General Fund of the U.S. Government, 

Current-Year Authority

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

Prior-Year Balances

Debit 415900 Repayment of Repayable Advances - Current-Year Authority

Debit 415901 Repayment of Repayable Advances - Prior-Year Balances

Debit 419700 Balance Transfers-Out - Expired to Expired

Debit 420100 Total Actual Resources - Collected

Debit 420800 Adjustment to Total Resources - Disposition of Canceled Payables

Debit 435400 Appropriation Withdrawn

Debit 435500 Cancellation of Appropriation From Unavailable Receipts

Debit 435600 Cancellation of Appropriation From Invested Balances

Debit 437000 Offset to Appropriation Realized for Redemption of Treasury 

Securities

Debit 438700 Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Debit 438800 Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Debit 439000 Reappropriations - Transfers-Out

Debit 439100 Adjustments to Indefinite Appropriations

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 411100 Debt Liquidation Appropriations

 Credit 411200 Liquidation of Deficiency - Appropriations

 Credit 411300 Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

 Credit 411400 Appropriated Receipts Derived From Available Trust or Special 

Fund Receipts

 Credit 411500 Loan Subsidy Appropriation

 Credit 411600 Debt Forgiveness Appropriation

 Credit 411601 Debt Forgiveness - Cancellation of Debt Adjustment

 Credit 411700 Loan Administrative Expense Appropriation

 Credit 411800 Reestimated Loan Subsidy Appropriation

 Credit 411900 Other Appropriations Realized

 Credit 412500 Loan Modification Adjustment Transfer Appropriation

 Credit 412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In

 Credit 413800 Appropriation to Liquidate Contract Authority

 Credit 414800 Resources Realized From Borrowing Authority

 Credit 415000 Reappropriations - Transfers-In

 Credit 416700 Allocations of Realized Authority - Transferred From Invested 

Balances

 Credit 417000 Transfers - Current-Year Authority

 Credit 417300 Non-Allocation Transfers of Invested Balances - Transferred

 Credit 417500 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 265 December 2018

 Credit 417600 Allocation Transfers of Prior-Year Balances

 Credit 419000 Transfers - Prior-Year Balances

 Credit 419100 Balance Transfers - Extension of Availability Other Than 

Reappropriations

 Credit 419200 Balance Transfers - Unexpired to Expired

 Credit 419300 Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

 Credit 419500 Transfer of Obligated Balances

 Credit 419600 Balance Transfers-In - Expired to Expired

 Credit 420100 Total Actual Resources - Collected

 Credit 421200 Liquidation of Deficiency - Offsetting Collections

 Credit 425200 Reimbursements and Other Income Earned - Collected

 Credit 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 Credit 425500 Expenditure Transfers from Trust Funds - Collected

 Credit 426000 Actual Collections of Governmental-Type Fees

 Credit 426100 Actual Collections of Business-Type Fees

 Credit 426200 Actual Collections of Loan Principal

 Credit 426300 Actual Collections of Loan Interest

 Credit 426400 Actual Collections of Rent

 Credit 426500 Actual Collections From Sale of Foreclosed Property

 Credit 426600 Other Actual Business-Type Collections From Non-Federal Sources

 Credit 426700 Other Actual Governmental-Type Collections From Non-Federal 

Sources

 Credit 427100 Actual Program Fund Subsidy Collected

 Credit 427300 Interest Collected From Treasury

 Credit 427500 Actual Collections From Liquidating Fund

 Credit 427600 Actual Collections From Financing Fund

 Credit 427700 Other Actual Collections - Federal

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

Proprietary Entry

None

F304 To record the closing of fiscal-year contract authority.

Budgetary Entry

Debit 413200 Substitution of Contract Authority

Debit 413300 Decreases to Indefinite Contract Authority

Debit 413400 Contract Authority Withdrawn

Debit 413500 Contract Authority Liquidated

Debit 413900 Contract Authority Carried Forward

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 413100 Current-Year Contract Authority Realized

 Credit 413900 Contract Authority Carried Forward

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 266 December 2018

F305 To record the closing of appropriations to liquidate contract authority - transferred.

Reference: USSGL implementation guidance; Trust Fund Transfers of Contract Authority -

Nonallocation Transfers

Budgetary Entry

Debit 415300 Transfers of Contract Authority - Non-Allocation

 Credit 415400 Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Proprietary Entry

None

F306 To record the closing of fiscal-year borrowing authority.

Budgetary Entry

Debit 414000 Substitution of Borrowing Authority

Debit 414300 Current-Year Decreases to Indefinite Borrowing Authority Realized

Debit 414400 Borrowing Authority Withdrawn

Debit 414500 Borrowing Authority Converted to Cash

Debit 414900 Borrowing Authority Carried Forward

Debit 439200 Permanent Reduction - New Budget Authority

Debit 439300 Permanent Reduction - Prior-Year Balances

 Credit 414100 Current-Year Borrowing Authority Realized

 Credit 414900 Borrowing Authority Carried Forward

Proprietary Entry

None

F308 To record the closing of unobligated balances in programs subject to apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 443000 Unapportioned Authority - OMB Deferral

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 463000 Funds Not Available for Commitment/Obligation

Debit 470000 Commitments - Programs Subject to Apportionment

 Credit 445000 Unapportioned Authority

Proprietary Entry

None

F310 To record the closing of unobligated balances in programs exempt from apportionment to 

unapportioned authority for unexpired multi-year and no-year funds.

Budgetary Entry

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 267 December 2018

F312 To record the closing of unobligated balances to expiring authority.

Budgetary Entry

Debit 442000 Unapportioned Authority - Pending Rescission

Debit 443000 Unapportioned Authority - OMB Deferral

Debit 445000 Unapportioned Authority

Debit 451000 Apportionments

Debit 461000 Allotments - Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Debit 463000 Funds Not Available for Commitment/Obligation

Debit 470000 Commitments - Programs Subject to Apportionment

Debit 472000 Commitments - Programs Exempt From Apportionment

 Credit 465000 Allotments - Expired Authority

Proprietary Entry

None

F314 To record the closing of paid delivered orders to total actual resources.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 420100 Total Actual Resources - Collected

Proprietary Entry

None

F316 To record the closing of authority other than offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F318 for authority from offsetting collections.

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Proprietary Entry

None

F317 To record closing of unobligated balances of appropriations derived from special or trust fund 

receipts as temporarily precluded from obligation.

Comment: For this situation, the appropriation was available for obligation in the previous 

fiscal year but is not part of an obligation limitation in the subsequent fiscal year.

Budgetary Entry

Debit 439701 Appropriations Temporarily Precluded From Obligation - Prior-Year

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 268 December 2018

F318 To record the closing of authority from offsetting collections made available from balances 

previously precluded from obligation to authority temporarily precluded from obligation.

Comment: See USSGL TC-F316 for authority other than offsetting collections.

Budgetary Entry

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None

F320 To record the closing of upward adjustments to delivered orders - obligations, paid.

Comment: See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments 

are used only in year 2 and later.

Budgetary Entry

Debit 498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

None

F322 To record the closing of downward adjustments to delivered orders - obligations, paid.

Comment: See USSGL TC-F314 for closing of paid delivered orders. Prior-year adjustments 

are used only in year 2 and later.

Budgetary Entry

Debit 490200 Delivered Orders - Obligations, Paid

 Credit 497200 Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Proprietary Entry

None

F324 To record the closing of upward adjustments and transfers to delivered orders - obligations, unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 493100 Delivered Orders - Obligations Transferred, Unpaid

Debit 498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

 Credit 490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 269 December 2018

F325 To record the closing of downward adjustments and transfers to delivered orders - obligations, 

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 490100 Delivered Orders - Obligations, Unpaid

 Credit 493100 Delivered Orders - Obligations Transferred, Unpaid

 Credit 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Proprietary Entry

None

F326 To record the closing of upward adjustments and transfers to undelivered orders - obligations 

prepaid and advanced.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Debit 488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Prepaid/Advanced

 Credit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

Proprietary Entry

None

F328 To record the closing of downward adjustments and transfers to undelivered orders - obligations 

prepaid and advanced.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 480200 Undelivered Orders - Obligations, Prepaid/Advanced

 Credit 483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced

 Credit 487200 Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Proprietary Entry

None

F330 To record the closing of upward adjustments and transfers to undelivered orders - obligations, 

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 483100 Undelivered Orders - Obligations Transferred, Unpaid

Debit 488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, 

Unpaid

 Credit 480100 Undelivered Orders - Obligations, Unpaid

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 270 December 2018

F332 To record the closing of downward adjustments and transfers to undelivered orders - obligations, 

unpaid.

Comment: Prior-year adjustments are used only in year 2 and later.

Budgetary Entry

Debit 480100 Undelivered Orders - Obligations, Unpaid

 Credit 483100 Undelivered Orders - Obligations Transferred, Unpaid

 Credit 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Proprietary Entry

None

F334 To record the closing of adjustments for changes in prior-year allocations of budgetary resources to 

the appropriate status account.

Budgetary Entry

Debit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Debit 445000 Unapportioned Authority

 Credit 432000 Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

 Credit 445000 Unapportioned Authority

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 271 December 2018

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

results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 331000 Cumulative Results of Operations

Debit 510000 Revenue From Goods Sold

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 531300 Interest Revenue - Subsidy Amortization

Debit 531400 Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

Debit 540500 Unfunded FECA Benefit Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Non-Financial Resources

Debit 564000 Forfeiture Revenue - Cash and Cash Equivalents

Debit 565000 Forfeiture Revenue - Forfeitures of Property

Debit 570000 Expended Appropriations

Debit 570500 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Debit 570800 Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

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

in Accounting Principles

Debit 572000 Financing Sources Transferred In Without Reimbursement

Debit 574000 Appropriated Dedicated Collections Transferred In

Debit 575000 Expenditure Financing Sources - Transfers-In

Debit 575500 Non-Expenditure Financing Sources - Transfers-In - Other

Debit 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers

Debit 577500 Non-Budgetary Financing Sources Transferred In

Debit 578000 Imputed Financing Sources

Debit 579000 Other Financing Sources

Debit 579100 Adjustment to Financing Sources - Credit Reform

Debit 579500 Seigniorage

Debit 580000 Tax Revenue Collected - Not Otherwise Classified

Debit 580100 Tax Revenue Collected - Individual

Debit 580200 Tax Revenue Collected - Corporate

Debit 580300 Tax Revenue Collected - Unemployment

Debit 580400 Tax Revenue Collected - Excise

Debit 580500 Tax Revenue Collected - Estate and Gift

Debit 580600 Tax Revenue Collected - Customs

Debit 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified

Debit 582100 Tax Revenue Accrual Adjustment - Individual

Debit 582200 Tax Revenue Accrual Adjustment - Corporate

Debit 582300 Tax Revenue Accrual Adjustment - Unemployment

Debit 582400 Tax Revenue Accrual Adjustment - Excise

Debit 582500 Tax Revenue Accrual Adjustment - Estate and Gift
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 272 December 2018

Debit 582600 Tax Revenue Accrual Adjustment - Customs

Debit 590000 Other Revenue

Debit 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF)

Debit 592200 Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Debit 592300 Valuation Change in Investments - Beneficial Interest in Trust

Debit 599700 Financing Sources Transferred In From Custodial Statement 

Collections

Debit 619000 Contra Bad Debt Expense - Incurred for Others

Debit 619900 Adjustment to Subsidy Expense

Debit 660000 Applied Overhead

Debit 661000 Cost Capitalization Offset

Debit 679500 Contra Expense-Non-Fiduciary Deposit Fund Intragovernmental 

Administrative Fees

 Credit 331000 Cumulative Results of Operations

 Credit 510900 Contra Revenue for Goods Sold

 Credit 520900 Contra Revenue for Services Provided

 Credit 531500 Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540600 Contra Revenue for Unfunded FECA Benefit Revenue

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents

 Credit 565900 Contra Forfeiture Revenue - Forfeitures of Property

 Credit 573000 Financing Sources Transferred Out Without Reimbursement

 Credit 574500 Appropriated Dedicated Collections Transferred Out

 Credit 576000 Expenditure Financing Sources - Transfers-Out

 Credit 576500 Non-Expenditure Financing Sources - Transfers-Out - Other

 Credit 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital 

Transfers

 Credit 577600 Non-Budgetary Financing Sources Transferred Out

 Credit 579200 Financing Sources To Be Transferred Out - Contingent Liability

 Credit 583000 Contra Revenue for Taxes - Not Otherwise Classified

 Credit 583100 Contra Revenue for Taxes - Individual

 Credit 583200 Contra Revenue for Taxes - Corporate

 Credit 583300 Contra Revenue for Taxes - Unemployment

 Credit 583400 Contra Revenue for Taxes - Excise

 Credit 583500 Contra Revenue for Taxes - Estate and Gift

 Credit 583600 Contra Revenue for Taxes - Customs

 Credit 589000 Tax Revenue Refunds - Not Otherwise Classified

 Credit 589100 Tax Revenue Refunds - Individual

 Credit 589200 Tax Revenue Refunds - Corporate

 Credit 589300 Tax Revenue Refunds - Unemployment

 Credit 589400 Tax Revenue Refunds - Excise

 Credit 589500 Tax Revenue Refunds - Estate and Gift

 Credit 589600 Tax Revenue Refunds - Customs

 Credit 590900 Contra Revenue for Other Revenue

 Credit 591900 Revenue and Other Financing Sources - Cancellations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 273 December 2018

 Credit 599000 Collections for Others - Statement of Custodial Activity

 Credit 599100 Accrued Collections for Others - Statement of Custodial Activity

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

Position

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

Net Position

 Credit 599800 Custodial Collections Transferred Out to a Treasury Account 

Symbol Other Than the General Fund of the U.S. Government

 Credit 610000 Operating Expenses/Program Costs

 Credit 615000 Expensed Asset

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 634000 Interest Expense Accrued on the Liability for Loan Guarantees

 Credit 640000 Benefit Expense

 Credit 650000 Cost of Goods Sold

 Credit 671000 Depreciation, Amortization, and Depletion

 Credit 672000 Bad Debt Expense

 Credit 673000 Imputed Costs

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

 Credit 690000 Non-Production Costs

F338 To record the closing of gains and miscellaneous items into cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 711000 Gains on Disposition of Assets - Other

Debit 711100 Gains on Disposition of Investments

Debit 711200 Gains on Disposition of Borrowings

Debit 717100 Gains on Changes in Long-Term Assumptions - From Experience

Debit 718000 Unrealized Gains

Debit 719000 Other Gains

Debit 727100 Gains on Changes in Long-Term Assumptions

Debit 730000 Extraordinary Items

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Debit 760000 Changes in Actuarial Liability

 Credit 331000 Cumulative Results of Operations
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 274 December 2018

F340 To record the closing of losses and miscellaneous items into cumulative results of operations.

Budgetary Entry

None

Proprietary Entry

Debit 331000 Cumulative Results of Operations

 Credit 717200 Losses on Changes in Long-Term Assumptions - From Experience

 Credit 721000 Losses on Disposition of Assets - Other

 Credit 721100 Losses on Disposition of Investments

 Credit 721200 Losses on Disposition of Borrowings

 Credit 727200 Losses on Changes in Long-Term Assumptions

 Credit 728000 Unrealized Losses

 Credit 729000 Other Losses

 Credit 729200 Other Losses From Impairment of Assets

 Credit 730000 Extraordinary Items

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 750000 Distribution of Income - Dividend

 Credit 760000 Changes in Actuarial Liability

F342 To record closing of fiscal-year activity to unexpended appropriations.

Budgetary Entry

None

Proprietary Entry

Debit 310000 Unexpended Appropriations - Cumulative

Debit 310100 Unexpended Appropriations - Appropriations Received

Debit 310200 Unexpended Appropriations - Transfers-In

 Credit 310000 Unexpended Appropriations - Cumulative

 Credit 310300 Unexpended Appropriations - Transfers-Out

 Credit 310500 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

 Credit 310600 Unexpended Appropriations - Adjustments

 Credit 310700 Unexpended Appropriations - Used

 Credit 310800 Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

 Credit 310900 Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

F344 To record the closing of used authority of guaranteed loan level upon completion of guaranteed 

loan programs.

Comment: Used to track guaranteed loan level.

Budgetary Entry

None

Memorandum Entry

Debit 804000 Guaranteed Loan Level - Used Authority

 Credit 801000 Guaranteed Loan Level
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 275 December 2018

F346 To record the closing of apportioned authority of guaranteed loan level into unused authority.

Comment: Prior-year balance of unused authority.

Budgetary Entry

None

Memorandum Entry

Debit 802000 Guaranteed Loan Level - Apportioned

 Credit 804500 Guaranteed Loan Level - Unused Authority

F348 To record the closing of guaranteed loans new disbursements by lenders into the cumulative 

disbursements.

Comment: Tracks outstanding principal of third-party lenders reported in the footnotes of the 

Office of Management and Budget Form and Content financial statements.

Budgetary Entry

None

Memorandum Entry

Debit 805300 Guaranteed Loan New Disbursements by Lender

 Credit 807000 Guaranteed Loan Cumulative Disbursements by Lenders

F350 To record the closing of guaranteed loans new collections by lenders into the cumulative 

disbursements.

Comment: Tracks outstanding principal of third-party lenders reported in the footnotes of the 

Office of Management and Budget Form and Content financial statements.

Budgetary Entry

None

Memorandum Entry

Debit 807000 Guaranteed Loan Cumulative Disbursements by Lenders

 Credit 806500 Guaranteed Loan Collections, Defaults, and Adjustments

F352 To record the closing of all unused guaranteed loan authority no longer available for use.

Budgetary Entry

None

Memorandum Entry

Debit 804500 Guaranteed Loan Level - Unused Authority

 Credit 801000 Guaranteed Loan Level
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 276 December 2018

F354 To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year receipts is not enough to cover current-year 

obligations.

Comment: Refer to USSGL TC-F132 if the total amount of current-year collections is greater 

than the amount needed to cover current-year obligations.

Budgetary Entry

Debit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Debit 439730 Appropriations Temporarily Precluded From Obligation

 Credit 415700 Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

 Credit 415730 Authority Made Available From Appropriations Previously 

Precluded From Obligation

Proprietary Entry

None

F356 To record the reduction of offsetting collections balances previously precluded from obligation by 

the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year collections is not enough to cover current-year 

obligations.

Comment: Refer to USSGL TC-F134 if the total amount of current-year collections is greater 

than the amount needed to cover current-year obligations.

Reference: USSGL implementation guidance; Trust Fund Guide; Trust Funds With Balances 

Precluded From Obligation

Budgetary Entry

Debit 439800 Offsetting Collections Temporarily Precluded From Obligation

 Credit 415800 Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 277 December 2018

F358 To record the closing of special and trust fund refunds and recoveries temporarily unavailable into 

receipts and appropriations temporarily precluded from obligation.

Comment: See USSGL TC-F359 for the closing of special and trust fund refunds and 

recoveries that are to be reclassified as "Receipts Unavailable for Obligation Upon 

Collection."

Reference: USSGL implementation guidance; Trust or special fund guidance on refunds and 

recoveries of prior-year obligations.

Budgetary Entry

Debit 439900 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

 Credit 439700 Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Proprietary Entry

None

F359 To record the closing of special and trust fund refunds and recoveries temporarily unavailable into 

receipts unavailable for obligation upon collection.

Comment: See USSGL TC-F358 for the closing of special and trust fund refunds and 

recoveries that are to be reclassified as "Receipts and Appropriations Temporarily 

Precluded From Obligation."

Reference: USSGL implementation guidance; Trust or special fund guidance on refunds and 

recoveries of prior-year obligations.

Budgetary Entry

Debit 439600 Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

 Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

None

F360 To reclassify a temporary reduction/cancellation at yearend.

Comment: Use the appropriate Authority Type Code attribute (e.g., P, S, B, C, D) and 

Reduction Type Code Attribute (e.g., ATB, SEQ, OTR) when recording temporary 

reductions. Record a debit to USSGL 412400 to reclassify a reduction/cancellation 

in an invested Treasury Appropriation Fund Symbol (TAFS). If the reduction is 

classified as a sequester amount, record USSGL TC A108 only if the Office of 

Management and Budget has determined that the amount becomes available for 

obligation in the subsequent fiscal year.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 278 December 2018

F362 To reclassify a reduction in an allocation special or trust Treasury Appropriation Fund Symbol 

(TAFS), designated by Treasury as available for investment where the parent is invested.

Comment: Only use this transaction with invested special and trust TAFS designated by 

Treasury as available for investment where there is a parent and allocation 

relationship. The parent TAFS simultaneously posts USSGL TC-F364.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Proprietary Entry

None

F364 To reclassify a reduction recorded in an invested parent special or trust Treasury Appropriation 

Fund Symbol (TAFS), designated by Treasury as available for investment.

Comment: Only use this transaction with invested special and trust TAFS designated by 

Treasury as available for investment where there is a parent and allocation 

relationship. The allocation TAFS simultaneously posts USSGL TC-F362.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 416800 Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F366 To reclassify a reduction recorded in an agency special or trust expenditure Treasury Appropriation 

Fund Symbol (TAFS), where the corresponding TAFS is invested.

Comment: Use this transaction only with specific invested TAFS. For Treasury-Managed Trust 

Funds, the Bureau of the Fiscal Service simultaneously posts USSGL TC-F368.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 438200 Temporary Reduction - New Budget Authority

Debit 438300 Temporary Reduction - Prior-Year Balances

 Credit 412300 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 279 December 2018

F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund Symbol 

(TAFS).

Comment: Only use this transaction with specific invested special and trust TAFS. The agency 

TAFS simultaneously posts USSGL TC-F366.

Reference: USSGL implementation guidance; Temporary Reductions

Budgetary Entry

Debit 412400 Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F369 To reclassify cancellations of appropriated amounts receivable from invested trust or special funds 

into the appropriate USSGL account.

Comment: Record USSGL account 412100 if previously recorded as a debit in conjunction 

with USSGL TC-A519. Record USSGL account 438400 if the Treasury 

Appropriation Fund Symbol (TAFS) received a cancellation of amounts payable 

from invested trust or special fund balances.

Reference: USSGL implementation guidance; Cancellations - Available Trust or Special Funds 

With Invested Relationships; Cancellations of Expenditure Transfers 

Receivable/Payable

Budgetary Entry

Debit 435700 Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

 Credit 412100 Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

 Credit 438400 Temporary Reduction/Cancellation Returned by Appropriation

Proprietary Entry

None

F370 To record the closing of memorandum accounts for purchases.

Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset 

Activity - Purchases

Budgetary Entry

None

Memorandum Entry

Debit 880100 Offset for Purchases of Assets

 Credit 880200 Purchases of Property, Plant, and Equipment

 Credit 880300 Purchases of Inventory and Related Property

 Credit 880400 Purchases of Assets - Other
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 280 December 2018

F372 To record the closing of transferred expired authority to appropriation trust fund expenditure 

transfers-receivable.

Comment: Reverse this transaction for the receiving entity.

Reference: USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund

Budgetary Entry

Debit 419900 Transfer of Expired Expenditure Transfers - Receivable

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

None

F374 To record the closing of USSGL account 408100 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund 

TAFS - Receivable - Transferred

 Credit 412600 Amounts Appropriated From Specific Invested TAFS - Receivable

Proprietary Entry

None

F376 To record the closing of USSGL account 408200 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408200 Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

 Credit 416600 Allocations of Realized Authority - To Be Transferred From 

Invested Balances

Proprietary Entry

None

F378 To record the closing of USSGL account 408300 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Receivable of Invested Balances

Budgetary Entry

Debit 408300 Transfers - Current-Year Authority - Receivable - Transferred

 Credit 417100 Non-Allocation Transfers of Invested Balances - Receivable

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 281 December 2018

F380 To record the closing of USSGL account 423000 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423000 Unfilled Customer Orders Without Advance - Transferred

 Credit 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

None

F382 To record the closing of USSGL account 423100 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423100 Unfilled Customer Orders With Advance - Transferred

 Credit 422200 Unfilled Customer Orders With Advance

Proprietary Entry

None

F384 To record the closing of USSGL account 423200 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of USSGL Account 422500

Budgetary Entry

Debit 423200 Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

 Credit 422500 Expenditure Transfers From Trust Funds - Receivable

Proprietary Entry

None

F386 To record the closing of USSGL account 423300 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423300 Reimbursements and Other Income Earned - Receivable - Transferred

 Credit 425100 Reimbursements and Other Income Earned - Receivable

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 282 December 2018

F388 To record the closing of USSGL account 423400 back to the original budgetary resource 

receivable.

Comment: Reverse this transaction for receiving agency.

Reference: USSGL implementation guidance; Transfer of Spending Authority From Offsetting 

Collections With Obligations

Budgetary Entry

Debit 423400 Other Federal Receivables - Transferred

 Credit 428700 Other Federal Receivables

Proprietary Entry

None

F390 To record the closing of canceled authority for partial cancellations.

Comment: Also post USSGL TC-F301 to reclassify the balance of partially canceled authority 

to memorandum accounts.

Reference: USSGL implementation guidance; Accounting for Partial Cancellation - No-Year 

TAFS With "Definite Authority"

Budgetary Entry

Debit 435100 Partial or Early Cancellation of Authority

 Credit 420100 Total Actual Resources - Collected

Proprietary Entry

None

F391 To close temporary sequester returned for cancellation.

Budgetary Entry

Debit 438400 Temporary Reduction/Cancellation Returned by Appropriation

 Credit 438500 Temporary Sequester Returned for Cancellation

Proprietary Entry

None

F392 To record the closing of appropriations to liquidate contract authority - allocation account in the 

allocation Treasury Appropriation Fund Symbol.

Budgetary Entry

Debit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

 Credit 413700 Transfers of Contract Authority - Allocation

Proprietary Entry

None

F393 To record the closing of appropriations to liquidate contract authority - allocation account in the 

parent Treasury Appropriation Fund Symbol.

Budgetary Entry

Debit 413700 Transfers of Contract Authority - Allocation

 Credit 415500 Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Proprietary Entry

None
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 283 December 2018

F396 To close authority unavailable for obligation pursuant to public law - temporary - prior-year 

authority.

Budgetary Entry

Debit 439501 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Prior-Year Authority

 Credit 439500 Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Proprietary Entry

None

G100 - G299 Memorandum Entries - All Memorandum Entries (Excluding Closing Memorandum 

Entries)

G102 To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment 

Schedule, for the Office of Management and Budget approval.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 801000 Guaranteed Loan Level

 Credit 801500 Guaranteed Loan Level - Unapportioned

G104 To record initial receipt of the guaranteed loan level as shown on an approved apportionment 

schedule, SF 132: Apportionment and Reapportionment Schedule.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 801500 Guaranteed Loan Level - Unapportioned

 Credit 802000 Guaranteed Loan Level - Apportioned

G106 To record the binding contracts entered into by private lenders.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 802000 Guaranteed Loan Level - Apportioned

 Credit 804000 Guaranteed Loan Level - Used Authority

G108 To record the disbursement of a loan.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 805000 Guaranteed Loan Principal Outstanding

 Credit 805300 Guaranteed Loan New Disbursements by Lender
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 284 December 2018

G110 To record principal reduction due to repayment, default or adjustment.

Comment: Applicable to activity for guaranteed loans.

Budgetary Entry

None

Memorandum Entry

Debit 806500 Guaranteed Loan Collections, Defaults, and Adjustments

 Credit 805000 Guaranteed Loan Principal Outstanding

G120 To record activity for current-year purchases of property, plant, and equipment.

Comment: USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, 

B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514 and G124.

Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset 

Activity - Purchases

Budgetary Entry

None

Memorandum Entry

Debit 880200 Purchases of Property, Plant, and Equipment

 Credit 880100 Offset for Purchases of Assets

G122 To record activity for current-year purchases of inventory and related property.

Comment: USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, 

B430, B438, B604, C132, C134, C136, C138, C414, D132, D134, D514 and G124.

Budgetary Entry

None

Memorandum Entry

Debit 880300 Purchases of Inventory and Related Property

 Credit 880100 Offset for Purchases of Assets

G124 To record activity for current-year purchases of other assets not recorded as Property, Plant and 

Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TC-G122).

Comment: USSGL transactions that reference this transaction: USSGL TCs-B152, B402, B404, 

B406, B438, B604, C132, C134, C136, C138, C414, D132, D134, and D514.

Budgetary Entry

None

Memorandum Entry

Debit 880400 Purchases of Assets - Other

 Credit 880100 Offset for Purchases of Assets
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 285 December 2018

H100 - H799 Other Specialized Transaction Entries - Other

H100 To record equity contributions to increase fiduciary net assets.

Comment: Equity contributions directly increase beneficiaries' equity. This transaction is 

similar to the private sector's contributed capital.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 113000 Funds Held Outside of Treasury - Budgetary

Debit 113500 Funds Held Outside of Treasury - Non-Budgetary

Debit 119000 Other Cash

Debit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Debit 119500 Other Monetary Assets

Debit 120000 Foreign Currency

Debit 131000 Accounts Receivable

Debit 132000 Funded Employment Benefit Contributions Receivable

Debit 134000 Interest Receivable - Not Otherwise Classified

Debit 134100 Interest Receivable - Loans

Debit 134200 Interest Receivable - Investments

Debit 134300 Interest Receivable - Taxes

Debit 135000 Loans Receivable

Debit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

Debit 136000 Penalties and Fines Receivable - Not Otherwise Classified

Debit 136100 Penalties and Fines Receivable - Loans

Debit 136300 Penalties and Fines Receivable - Taxes

Debit 137000 Administrative Fees Receivable - Not Otherwise Classified

Debit 137100 Administrative Fees Receivable - Loans

Debit 137300 Administrative Fees Receivable - Taxes

Debit 141000 Advances and Prepayments

Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Debit 161800 Market Adjustment - Investments

Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 162300 Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Debit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Debit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Debit 169000 Other Investments

Debit 171100 Land and Land Rights

Debit 171200 Improvements to Land
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 286 December 2018

Debit 172000 Construction-in-Progress

Debit 173000 Buildings, Improvements, and Renovations

Debit 174000 Other Structures and Facilities

Debit 175000 Equipment

Debit 181000 Assets Under Capital Lease

Debit 182000 Leasehold Improvements

Debit 183000 Internal-Use Software

Debit 183200 Internal-Use Software in Development

Debit 184000 Other Natural Resources

Debit 189000 Other General Property, Plant, and Equipment

Debit 199000 Other Assets

 Credit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

 Credit 341000 Contributions to Fiduciary Net Assets
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 287 December 2018

H200 To record equity withdrawals or distributions of fiduciary net assets.

Comment: Withdrawals and disbursements are equity distributions to or on behalf of 

beneficiaries. This transaction is similar to the private sector's capital distributions.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Debit 162100 Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Debit 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Debit 342000 Withdrawals or Distributions of Fiduciary Net Assets

 Credit 101000 Fund Balance With Treasury

 Credit 113000 Funds Held Outside of Treasury - Budgetary

 Credit 113500 Funds Held Outside of Treasury - Non-Budgetary

 Credit 119000 Other Cash

 Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

 Credit 119500 Other Monetary Assets

 Credit 120000 Foreign Currency

 Credit 131000 Accounts Receivable

 Credit 132000 Funded Employment Benefit Contributions Receivable

 Credit 134000 Interest Receivable - Not Otherwise Classified

 Credit 134100 Interest Receivable - Loans

 Credit 134200 Interest Receivable - Investments

 Credit 134300 Interest Receivable - Taxes

 Credit 135000 Loans Receivable

 Credit 135100 Capitalized Loan Interest Receivable - Non-Credit Reform

 Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified

 Credit 136100 Penalties and Fines Receivable - Loans

 Credit 136300 Penalties and Fines Receivable - Taxes

 Credit 137000 Administrative Fees Receivable - Not Otherwise Classified

 Credit 137100 Administrative Fees Receivable - Loans

 Credit 137300 Administrative Fees Receivable - Taxes

 Credit 141000 Advances and Prepayments

 Credit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

 Credit 161300 Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

 Credit 161800 Market Adjustment - Investments

 Credit 162000 Investments in Securities Other Than the Bureau of the Fiscal 

Service Securities

 Credit 162200 Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

 Credit 162300 Amortization of Discount and Premium on Securities Other Than 

the Bureau of the Fiscal Service Securities

 Credit 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 288 December 2018

 Credit 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

 Credit 169000 Other Investments

 Credit 171100 Land and Land Rights

 Credit 171200 Improvements to Land

 Credit 172000 Construction-in-Progress

 Credit 173000 Buildings, Improvements, and Renovations

 Credit 174000 Other Structures and Facilities

 Credit 175000 Equipment

 Credit 181000 Assets Under Capital Lease

 Credit 182000 Leasehold Improvements

 Credit 183000 Internal-Use Software

 Credit 183200 Internal-Use Software in Development

 Credit 184000 Other Natural Resources

 Credit 189000 Other General Property, Plant, and Equipment

 Credit 199000 Other Assets

H300 To record the closing of fiduciary outflows and miscellaneous items into fiduciary net assets.

Comment: Agencies should record revenues, expenses, gains, and losses related to fiduciary 

activities using USSGL Section III, transaction codes A through F, before the flow 

accounts are closed into fiduciary net assets.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 340000 Fiduciary Net Assets

 Credit 610000 Operating Expenses/Program Costs

 Credit 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

 Credit 632000 Interest Expenses on Securities

 Credit 633000 Other Interest Expenses

 Credit 679000 Other Expenses Not Requiring Budgetary Resources

 Credit 680000 Future Funded Expenses

 Credit 685000 Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

 Credit 690000 Non-Production Costs

 Credit 721000 Losses on Disposition of Assets - Other

 Credit 721100 Losses on Disposition of Investments

 Credit 721200 Losses on Disposition of Borrowings

 Credit 728000 Unrealized Losses

 Credit 729000 Other Losses

 Credit 729200 Other Losses From Impairment of Assets

 Credit 730000 Extraordinary Items

 Credit 740000 Prior-Period Adjustments Due to Corrections of Errors

 Credit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

 Credit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 289 December 2018

H301 To record the closing of fiduciary inflows and miscellaneous items into fiduciary net assets.

Comment: Agencies should record revenues, expenses, gains, and losses related to fiduciary 

activities using USSGL Section III, transaction codes A through F, before the flow 

accounts are closed into fiduciary net assets.

Reference: FASAB SFFAS No.31

Budgetary Entry

None

Proprietary Entry

Debit 520000 Revenue From Services Provided

Debit 531000 Interest Revenue - Other

Debit 531100 Interest Revenue - Investments

Debit 531200 Interest Revenue - Loans Receivable/Uninvested Funds

Debit 532000 Penalties and Fines Revenue

Debit 532500 Administrative Fees Revenue

Debit 540000 Funded Benefit Program Revenue

Debit 550000 Insurance and Guarantee Premium Revenue

Debit 560000 Donated Revenue - Financial Resources

Debit 561000 Donated Revenue - Non-Financial Resources

Debit 590000 Other Revenue

Debit 711000 Gains on Disposition of Assets - Other

Debit 711100 Gains on Disposition of Investments

Debit 711200 Gains on Disposition of Borrowings

Debit 718000 Unrealized Gains

Debit 719000 Other Gains

Debit 730000 Extraordinary Items

Debit 740000 Prior-Period Adjustments Due to Corrections of Errors

Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles

Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

 Credit 340000 Fiduciary Net Assets

 Credit 520900 Contra Revenue for Services Provided

 Credit 531700 Contra Revenue for Interest Revenue - Loans Receivable

 Credit 531800 Contra Revenue for Interest Revenue - Investments

 Credit 531900 Contra Revenue for Interest Revenue - Other

 Credit 532400 Contra Revenue for Penalties and Fines

 Credit 532900 Contra Revenue for Administrative Fees

 Credit 540900 Contra Revenue for Funded Benefit Program Revenue

 Credit 550900 Contra Revenue for Insurance and Guarantee Premium Revenue

 Credit 560900 Contra Revenue for Donations - Financial Resources

 Credit 561900 Contra Donated Revenue - Nonfinancial Resources

 Credit 590900 Contra Revenue for Other Revenue
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 290 December 2018

H310 To close equity contributions to fiduciary net assets.

Comment: Equity contributions must be closed to fiduciary net assets. Fiduciary inflows or 

outflows, recorded in agency systems as fiduciary, are closed using H300 or H301.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 341000 Contributions to Fiduciary Net Assets

 Credit 340000 Fiduciary Net Assets

H312 To close equity withdrawals or disbursements to fiduciary net assets.

Comment: Equity withdrawals or distributions must be closed to fiduciary net assets. Fiduciary 

inflows or outflows, recorded in agency systems as fiduciary, are closed using H300 

or H301.

Reference: FASAB SFFAS No. 31

Budgetary Entry

None

Proprietary Entry

Debit 340000 Fiduciary Net Assets

 Credit 342000 Withdrawals or Distributions of Fiduciary Net Assets

H400 To record warrant for Quota increase in the International Monetary Fund assets.

Budgetary Entry

Debit 411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Debit 411992 Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

H402 To record the present value payment in the International Monetary Fund.

Budgetary Entry

Debit 461000 Allotments - Realized Resources

 Credit 490200 Delivered Orders - Obligations, Paid

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 119306 International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 291 December 2018

H406 To record a Maintenance of Value Adjustment (increase), International Monetary Fund.

Budgetary Entry

Debit 411990 Other Appropriations Realized - International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

H410 To record an increase of the Letter of Credit for the International Monetary Fund.

Budgetary Entry

None

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 119305 International Monetary Fund - Letter of Credit

H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.

Budgetary Entry

None

Proprietary Entry

Debit 119305 International Monetary Fund - Letter of Credit

Debit 119333 International Monetary Fund - Reserve Position

 Credit 101000 Fund Balance With Treasury

 Credit 119309 International Monetary Fund - Currency Holdings

H420 To record the transfer-out of unobligated unexpired authority for the International Monetary Fund.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

H422 To record the transfer-in of unobligated unexpired authority for the International Monetary Fund.

Budgetary Entry

Debit 417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 292 December 2018

H424 To record a decrease for the maintenance of value adjustment and transfer the excess.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Debit 462091 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

 Credit 417690 Allocation Transfers of Prior-Year Balances - International 

Monetary Fund

Proprietary Entry

Debit 310300 Unexpended Appropriations - Transfers-Out

 Credit 101000 Fund Balance With Treasury

H426 To record the transfer in of the excess funds due to the maintenance of value decrease adjustment.

Budgetary Entry

Debit 417690 Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310200 Unexpended Appropriations - Transfers-In

H428 To record the return to the excess funds due to the maintenance of value decrease adjustment as a 

partial cancellation.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 435190 Partial Cancellation of Authority - International Monetary Fund

Proprietary Entry

Debit 310600 Unexpended Appropriations - Adjustments

 Credit 101000 Fund Balance With Treasury

H430 To record payment vouchers.

Comment: Reverse this TC for amendments.

Budgetary Entry

None

Proprietary Entry

Debit 119305 International Monetary Fund - Letter of Credit

 Credit 101000 Fund Balance With Treasury

H432 To record a decrease to the Reserve Position.

Comment: Reverse this TC for an increase.

Budgetary Entry

None

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 119333 International Monetary Fund - Reserve Position
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 293 December 2018

H434 To record a decrease in Currency.

Comment: Reverse this TC for an increase.

Budgetary Entry

None

Proprietary Entry

Debit 119307 International Monetary Fund - Dollar Deposits With the IMF

 Credit 119090 Other Cash - International Monetary Fund

H436 To record a decrease in the Quota due to CVA.

Budgetary Entry

None

Proprietary Entry

Debit 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

 Credit 119309 International Monetary Fund - Currency Holdings

H438 To record a gain in the Quota.

Budgetary Entry

Debit 429590 Adjustments to the International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 119309 International Monetary Fund - Currency Holdings

 Credit 719090 Gains on International Monetary Fund Assets

H440 To record a loss in the Quota.

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 429590 Adjustments to the International Monetary Fund

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 119309 International Monetary Fund - Currency Holdings

H442 To record the issuance of a new loan to International Monetary Fund

Budgetary Entry

None

Proprietary Entry

Debit 135090 Loans Receivable - International Monetary Fund

 Credit 101000 Fund Balance With Treasury
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 294 December 2018

H444 To record the repayment on the loan.

Comment: Debit USSGL account 135990 if the exchange rate is different from when the loan 

was issued as the amount of cash received was lower than when the loan was issued. 

Credit USSGL account 135990 if the exchange rate is different from when the loan 

was issues as the amount of cash received was higher than when the loan was issued.

Budgetary Entry

None

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Debit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

 Credit 135090 Loans Receivable - International Monetary Fund

H446 To record in the FX rate change for loans (decrease in allowance/gain).

Budgetary Entry

Debit 429590 Adjustments to the International Monetary Fund

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund

 Credit 719090 Gains on International Monetary Fund Assets

H448 To record warrant for FX rate change.

Budgetary Entry

Debit 411994 Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

 Credit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Proprietary Entry

Debit 101000 Fund Balance With Treasury

 Credit 310100 Unexpended Appropriations - Appropriations Received

H449 To record in the FX rate change for loans (increase in allowance/loss).

Budgetary Entry

Debit 462090 Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

 Credit 429590 Adjustments to the International Monetary Fund

Proprietary Entry

Debit 729090 Losses on International Monetary Fund Assets

 Credit 135990 Allowance for Loss on Loans Receivable - International Monetary 

Fund
Part 2 Fiscal Year 2019 Reporting

SUPPLEMENT Section III

U.S. Standard General Ledger

Account Transactions

Bulletin No. 2019-02 III AT - 295 December 2018

H450 To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.

Budgetary Entry

None

Proprietary Entry

Debit 119306 International Monetary Fund - Receivable/Payable Currency Valuation 

Adjustment

 Credit 119305 International Monetary Fund - Letter of Credit

H480 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

Budgetary Entry

Debit 417590 Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Debit 420190 Total Actual Resources - Collected - International Monetary Fund

 Credit 411990 Other Appropriations Realized - International Monetary Fund

 Credit 411991 Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

 Credit 411992 Other Appropriations Realized - International Monetary Fund -

Letter of Credit