Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 1 March 2021

Account Title: Fund Balance With Treasury

Account Number: 101000

Normal Balance: Debit

Definition: This account is used to record the aggregate amount of funds on deposit with 

the Department of the Treasury, excluding seized cash deposited. Fund 

Balance With Treasury (FBWT) is increased by (1) receiving appropriations, 

reappropriations, continuing resolutions, appropriation restorations, and 

allocations; and (2) receiving transfers and reimbursements from other 

federal entities. It also is increased by amounts borrowed from the Bureau of 

the Fiscal Service, the Federal Financing Bank, or other federal entities, and 

amounts collected and credited to appropriation or fund accounts. FBWT is 

reduced by (1) disbursements made to pay liabilities or to purchase assets, 

goods, and services; (2) investments in U.S. securities (securities issued by 

Fiscal Service or other federal entities); (3) cancellation of expired 

appropriations; (4) transfers and reimbursements to other federal entities or 

non-federal entities or to the General Fund of the U.S. Government; and (5) 

sequestration or rescission of appropriations. (See USSGL account 153200, 

"Seized Cash Deposited.") This account does not close at year-end.

Account Title: Fund Balance With Treasury While Awaiting a Warrant

Account Number: 109000

Normal Balance: Debit

Definition: This account is used to record the amount equal to the funding provided 

under a continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a 

continuing resolution or enacted annual appropriation act, the account may 

be used while awaiting a warrant to be issued for an appropriation by the 

Department of the Treasury's Bureau of the Fiscal Service. The balance in 

this account will adjust to zero when the Department of the Treasury's 

Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account does not close at year-end.

Account Title: General Fund of the U.S. Government's Operating Cash

Account Number: 110100

Normal Balance: Debit

Definition: This account is used to record the amount of cash available for the U.S. 

Treasury to meet its daily operations. This account includes balances from 

tax collections, other revenue, federal debt receipts, and other various 

receipts net of cash outflows for budget outlays and other payments. This 

account is for the General Fund of the U.S. Government use only. This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 2 March 2021

Account Title: Restricted Operating Cash

Account Number: 110300

Normal Balance: Debit

Definition: This account is used to record the amount of cash that is restricted due to the 

imposition on cash deposits by law, regulation, or agreement. Restricted cash 

mainly consists of the Supplementary Financial Program cash account. This 

account is for the General Fund of the U.S. Government use only.

Account Title: Checks Outstanding

Account Number: 110900

Normal Balance: Credit

Definition: This account is used to record the amount of checks issued by U.S. 

Disbursing Officers (for example includes Treasury Disbursing Officers and 

Non-Treasury Disbursing Officers) that have not been matched against a 

payment record in the Treasury Check Information System. This account is 

for the General Fund of the U.S. Government use only. This account does 

not close at year-end.

Account Title: Undeposited Collections

Account Number: 111000

Normal Balance: Debit

Definition: This account is used to record the amount of collections on hand, not yet 

deposited within the same accounting period. This account does not close at 

year-end.

Account Title: Imprest Funds

Account Number: 112000

Normal Balance: Debit

Definition: This account is used to record the amount of cash authorized to be held by 

federal entity cashiers at personal risk. This account does not close at yearend.

Account Title: U.S. Debit Card Funds

Account Number: 112500

Normal Balance: Debit

Definition: This account is used to record the amount of cash authorized to be placed on 

U.S. Federal Government debit cards by federal entities and held at personal 

risk by a federal entity representative. This account does not close at yearend.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 3 March 2021

Account Title: Funds Held Outside of Treasury - Budgetary

Account Number: 113000

Normal Balance: Debit

Definition: This account is used to record the amount of cash deposited in accounts 

outside of the U.S. Treasury, in non-Treasury General Accounts (non-TGAs) 

that the Office of Management and Budget has determined will be included 

in the Budget of the United States Government: Appendix. This account 

does not close at year-end.

Account Title: Funds Held Outside of Treasury - Non-Budgetary

Account Number: 113500

Normal Balance: Debit

Definition: This account is used to record the amount of unrestricted cash deposited in 

accounts outside of the U.S. Treasury, in non-Treasury General Accounts 

(non-TGAs) that are not included in the Budget of the United States 

Government. This account does not close at year-end.

Account Title: Restricted Cash Held Outside of Treasury - Non-Budgetary

Account Number: 113510

Normal Balance: Debit

Definition: The amount of cash that is: restricted (due to the imposition on cash deposits 

by law, regulation, or agreement); deposited in accounts outside of the U.S. 

Treasury in non-Treasury General Accounts (non-TGAs); and that are not 

included in the Budget of the United States Government. This account is for 

the Department of Defense use only. This account does not close at year end.

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

General Account

Account Number: 114500

Normal Balance: Debit

Definition: This account is used to record the amount of U.S. dollars held by U.S. 

Disbursing Officers outside of the Treasury's General Account. This account 

is for the General Fund of the U.S. Government use only. This account does 

not close at year-end.

Account Title: Other Cash

Account Number: 119000

Normal Balance: Debit

Definition: This account is used to record the amount of cash holdings not otherwise 

classified in another USSGL account. This account does not close at yearend.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 4 March 2021

Account Title: Other Cash - International Monetary Fund

Account Number: 119090

Normal Balance: Debit

Definition: This account is used to record the amount of cash holdings in Federal 

Reserve Bank of New York (FRBNY) Number 1 and Number 2 accounts. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at year-end.

Account Title: International Monetary Fund - Letter of Credit

Account Number: 119305

Normal Balance: Credit

Definition: This account is used to record the Letter of Credit for the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.

Account Title: International Monetary Fund - Receivable/Payable Currency 

Valuation Adjustment

Account Number: 119306

Normal Balance: Debit

Definition: This account is used to record the receivable and payable associated with 

currency valuation adjustments as the International Monetary Fund is in 

Special Drawing Rights (SDRs). Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at year-end.

Account Title: International Monetary Fund - Dollar Deposits With the IMF

Account Number: 119307

Normal Balance: Credit

Definition: This account is used to record the dollar deposits with the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.

Account Title: International Monetary Fund - Currency Holdings

Account Number: 119309

Normal Balance: Debit

Definition: This account is used to record currency holdings for the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 5 March 2021

Account Title: International Monetary Fund - Reserve Position

Account Number: 119333

Normal Balance: Debit

Definition: This account is used to record the reserve position for the International 

Monetary Fund (IMF). This USSGL account can only be used by the 

Department of the Treasury. This account does not close at year-end.

Account Title: Exchange Stabilization Fund (ESF) Assets - Holdings of Special 

Drawing Rights (SDR)

Account Number: 119400

Normal Balance: Debit

Definition: This account is used to record Special Drawing Rights held in the Exchange 

Stabilization Fund. This account does not close at year-end.

Account Title: Other Monetary Assets

Account Number: 119500

Normal Balance: Debit

Definition: This account is used to record the balance of monetary assets for which a 

specific USSGL account has not been established. This includes gold 

(valued at market). It excludes monetary assets seized, (see USSGL account 

153100, "Seized Monetary Instruments"), special drawing rights, U.S. 

reserves in the International Monetary Fund, and all Exchange Stabilization 

Fund activity. This account does not close at year-end.

Account Title: Foreign Currency

Account Number: 120000

Normal Balance: Debit

Definition: This account is used to record the amount of U.S. dollar equivalent of 

foreign government currency. This account does not close at year-end.

Account Title: Foreign Currency Denominated Equivalent Assets

Account Number: 120500

Normal Balance: Debit

Definition: This account is used to record the amount of the U.S. dollar equivalent of 

foreign currency denominated assets that are short-term, highly liquid 

investments and are: (1) readily convertible into known amounts of foreign 

currency, and (2) close to maturity (an investment purchased within 3 

months of its maturity date) such that a change in interest rate presents an 

insignificant risk to the value of the investment. This account does not close 

at year-end. This USSGL account is to be used only by the Department of 

the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 6 March 2021

Account Title: Uninvested Foreign Currency

Account Number: 120900

Normal Balance: Debit

Definition: This account is used to record the amount of the U.S. dollar equivalent of the 

foreign currency portfolio not invested into a security. This account does not 

close at year-end. This USSGL account is to be used only by the Department 

of the Treasury.

Account Title: Foreign Currency Held Outside Of Treasury - Non-Budgetary

Account Number: 123500

Normal Balance: Debit

Definition: The U.S. dollar equivalent of unrestricted foreign government currency that 

is also deposited in accounts outside of the U.S. Treasury in non-Treasury 

General Accounts (non-TGAs), and that are not included in the Budget of 

the United States Government. This account is for the Department of 

Defense use only. This account does not close at year end.

Account Title: Central Accounting/Agency Reconciliation Account

Account Number: 125000

Normal Balance: Debit

Definition: This account is used to record the net amount of unreconciled deposit and 

disbursement differences. The Statement of Differences (reconciliations for 

deposits) compares monthly totals of federal entity deposits presented or 

mailed to the bank with total deposits submitted through the banking system 

via Standard Form (SF) 215: Deposit Ticket/SF 5515: Debit Voucher 

(Collection Information Repository). The Statement of Differences 

(reconciliations for disbursements) compares monthly totals of Regional 

Finance Centers (RFCs) and/or transactions through Intra-governmental 

Payment and Collection (IPAC) with agency-reported payments and 

collections. This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.

Account Title: Accounts Receivable

Account Number: 131000

Normal Balance: Debit

Definition: This account is used to record the amount due from others when the right to 

receive funds accrues. This may result from the performance of services, the 

delivery of goods, or court-ordered assessment. This account does not close 

at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 7 March 2021

Account Title: Allowance for Loss on Accounts Receivable

Account Number: 131900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of uncollectible 

accounts receivable. Increase the account by the amount estimated to be 

uncollectible each accounting period. Decrease the account by the actual 

amount subsequently written off. The amount should consider outstanding 

advances. This account does not close at year-end.

Account Title: Funded Employment Benefit Contributions Receivable

Account Number: 132000

Normal Balance: Debit

Definition: This account is used to record the amount recorded by administering federal 

entities for funded contributions due from federal employers and/or covered 

employees for employment related benefits such as retirement, health 

insurance, life insurance, Federal Employees' Compensation Act (FECA), 

and unemployment compensation. This amount excludes Social Security 

taxes. When the federal paying entity records the actual budgetary 

obligation, the associated FECA liability and receivable are considered 

funded. This account does not close at year-end.

Account Title: Unfunded FECA Benefit Contributions Receivable

Account Number: 132100

Normal Balance: Debit

Definition: This account is used to record the amount recorded by the Department of 

Labor for unfunded Federal Employees' Compensation Act (FECA) 

contributions due from employers. Until the paying federal entity records the 

actual budgetary obligation, the associated FECA liability and receivable are 

considered unfunded. This account does not close at year-end.

Account Title: Taxes Receivable

Account Number: 132500

Normal Balance: Debit

Definition: This account is used to record the amount of identifiable, measurable, and 

legally enforceable taxes due from federal entities and non-federal entities. 

This includes claims to cash or other assets through established assessment 

processes as defined by Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 7, "Accounting for Revenue and Other Financing Sources." This account 

does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 8 March 2021

Account Title: Allowance for Loss on Taxes Receivable

Account Number: 132900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of uncollectible taxes 

receivable. This account does not close at year-end.

Account Title: Receivable for Transfers of Currently Invested Balances

Account Number: 133000

Normal Balance: Debit

Definition: This account is used to record the amount representing transfers receivable 

from balances that are currently invested. To accommodate cash 

management practices, funds will remain invested until needed for 

disbursement. At such time, the receiving federal entity will request a 

transfer of funds. The investing federal entity will disinvest and transfer 

necessary funds via Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization. The budget authority from the transfer is realized, and 

obligations may be incurred before the actual transfer of funds. This account 

does not close at year-end.

Account Title: Expenditure Transfers Receivable

Account Number: 133500

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources receivable 

from a trust fund or a federal fund (as defined by the Office of Management 

and Budget) resulting from a non-exchange transaction. This account does 

not close at year-end.

Account Title: Interest Receivable - Not Otherwise Classified

Account Number: 134000

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest receivable not 

otherwise identified. This account does not close at year-end.

Account Title: Interest Receivable - Loans

Account Number: 134100

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on loans. This account does not close at year-end.

Account Title: Interest Receivable - Investments

Account Number: 134200

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on investment securities. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 9 March 2021

Account Title: Interest Receivable - Taxes

Account Number: 134300

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on taxes. This account does not close at year-end.

Account Title: Interest Receivable on Special Drawing Rights (SDR)

Account Number: 134400

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on special drawing rights. This account does not close at yearend. This USSGL account is to be used only by the Department of the 

Treasury.

Account Title: Allowance for Loss on Interest Receivable - Loans

Account Number: 134500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable on loans. This account excludes the 

allowances on loans subject to credit reform, which are recorded in USSGL 

account 139900, "Allowance for Subsidy." This account does not close at 

year-end.

Account Title: Allowance for Loss on Interest Receivable - Investments

Account Number: 134600

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable on investment securities. This account does 

not close at year-end.

Account Title: Allowance for Loss on Interest Receivable - Not Otherwise 

Classified

Account Number: 134700

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable from credit programs before fiscal year 1992 

and other interest receivable for all years not otherwise identified. This 

account excludes the allowances for loans subject to credit reform, which are 

recorded in USSGL account 139900, "Allowance for Subsidy." This account 

does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 10 March 2021

Account Title: Allowance for Loss on Interest Receivable - Taxes

Account Number: 134800

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible interest receivable on taxes. This account does not close at 

year-end.

Account Title: Loans Receivable

Account Number: 135000

Normal Balance: Debit

Definition: This account is used to record the amount loaned to another federal account 

or fund, individuals, private sector organizations, state and local 

governments, or foreign governments. This account does not close at yearend.

Account Title: Loans Receivable - International Monetary Fund

Account Number: 135090

Normal Balance: Debit

Definition: This account is used to record the amount loaned to the International 

Monetary Fund under the New Arrangements to Borrow (NAB). This 

USSGL account can only be used by the Department of the Treasury. This 

account does not close at year-end.

Account Title: Capitalized Loan Interest Receivable - Non-Credit Reform

Account Number: 135100

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest due on a noncredit reform loan that has been capitalized. Capitalized interest, like loan 

principal, is subject to interest charges until such time as the debt is paid or 

otherwise settled. Also used to record the related receivable resulting from 

the accretion of the original issue discount for Black Lung Disability Trust 

Fund Obligations. This account does not close at year-end.

Account Title: Allowance for Loss on Loans Receivable

Account Number: 135900

Normal Balance: Credit

Definition: This account is used to record the estimated amounts of uncollectible loans 

receivable. Increase the account by the amount estimated to be uncollectible 

each accounting period. Decrease the account by the actual amount 

subsequently written off. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 11 March 2021

Account Title: Allowance for Loss on Loans Receivable - International Monetary 

Fund

Account Number: 135990

Normal Balance: Credit

Definition: This account is used to record the estimated amounts of federal exchange 

(FX) rate changes for loans to the International Monetary Fund (IMF) under 

the New Arrangements to Borrow (NAB). Although the normal balance for 

this account is credit, it is acceptable for this account to have a debit balance. 

This USSGL account can only be used by the Department of the Treasury. 

This account does not close at year-end.

Account Title: Penalties and Fines Receivable - Not Otherwise Classified

Account Number: 136000

Normal Balance: Debit

Definition: This account is used to record the amount of penalties and fines on 

receivables that is not otherwise identified. This account does not close at 

year-end.

Account Title: Penalties and Fines Receivable - Loans

Account Number: 136100

Normal Balance: Debit

Definition: This account is used to record the amount of penalties and fines on loans 

receivable. This account does not close at year-end.

Account Title: Penalties and Fines Receivable - Taxes

Account Number: 136300

Normal Balance: Debit

Definition: This account is used to record the amount of penalties and fines on taxes 

receivable. This account does not close at year-end.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Loans

Account Number: 136500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible penalties and fines receivable on loans. This account excludes 

the allowances on loans subject to credit reform, which are recorded in 

USSGL account 139900, "Allowance for Subsidy." This account does not 

close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 12 March 2021

Account Title: Allowance for Loss on Penalties and Fines Receivable - Not 

Otherwise Classified

Account Number: 136700

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible penalties and fines receivable that are not otherwise identified. 

This account excludes allowances for loans subject to credit reform. This 

account does not close at year-end.

Account Title: Allowance for Loss on Penalties and Fines Receivable - Taxes

Account Number: 136800

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible penalties and fines receivable associated with taxes. This 

account does not close at year-end.

Account Title: Administrative Fees Receivable - Not Otherwise Classified

Account Number: 137000

Normal Balance: Debit

Definition: This account is used to record the amount of administrative fees receivable 

that is not otherwise identified. This account does not close at year-end.

Account Title: Administrative Fees Receivable - Loans

Account Number: 137100

Normal Balance: Debit

Definition: This account is used to record the amount of administrative fees on loans 

receivable. This account does not close at year-end.

Account Title: Administrative Fees Receivable - Taxes

Account Number: 137300

Normal Balance: Debit

Definition: This account is used to record the amount of administrative fees on taxes 

receivable. This account does not close at year-end.

Account Title: Allowance for Loss on Administrative Fees Receivable - Loans

Account Number: 137500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible administrative fees receivable associated with loans. This 

account excludes the allowance for loans subject to credit reform, which is 

recorded in USSGL account 139900, "Allowance for Subsidy." This account 

does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 13 March 2021

Account Title: Allowance for Loss on Administrative Fees Receivable - Not 

Otherwise Classified

Account Number: 137700

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible administrative fees receivable that is not otherwise identified. 

This account does not close at year-end.

Account Title: Allowance for Loss on Administrative Fees Receivable - Taxes

Account Number: 137800

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss due to 

uncollectible administrative fees receivable associated with taxes. This 

account does not close at year-end.

Account Title: Loans Receivable - Troubled Assets Relief Program

Account Number: 138000

Normal Balance: Debit

Definition: This account is used to record the amount of loans issued by the Troubled 

Assets Relief Program accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account does not close at year-end.

Account Title: Interest Receivable - Loans - Troubled Assets Relief Program

Account Number: 138100

Normal Balance: Debit

Definition: This account is used to record the amount of accrued interest charges 

receivable on loans issued by the Troubled Assets Relief Program accounted 

for under the provisions of the Federal Credit Reform Act of 1990. This 

account does not close at year-end.

Account Title: Interest Receivable - Foreign Currency Denominated Assets

Account Number: 138400

Normal Balance: Debit

Definition: This account is used to record the amount of the U.S. dollar equivalent of 

accrued interest charges receivable on foreign currency denominated assets. 

This account does not close at year-end. This USSGL account is to be used 

only by the Department of the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 14 March 2021

Account Title: Allowance for Loss on Interest Receivable - Loans - Troubled Assets 

Relief Program

Account Number: 138500

Normal Balance: Credit

Definition: This account is used to record the amount of loss estimated as a result of the 

uncollectible interest receivable on loans related to the Troubled Assets 

Relief Program (TARP) accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account excludes all other allowances on 

these TARP loans, which are recorded in USSGL account 138900, 

"Allowance for Subsidy - Loans - Troubled Assets Relief Program." This 

account does not close at year-end.

Account Title: Allowance for Subsidy - Loans - Troubled Assets Relief Program

Account Number: 138900

Normal Balance: Credit

Definition: This account is used to record the amount of unamortized subsidy for loans 

related to the Troubled Assets Relief Program accounted for under the 

provisions of the Federal Credit Reform Act of 1990. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance. This account does not close at year-end.

Account Title: Appropriated Dedicated Collections Receivable

Account Number: 139000

Normal Balance: Debit

Definition: This account is used to record the amount due from unavailable receipt 

account for funding provided under a continuing resolution and apportioned 

in accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

to be issued for an appropriation derived from an unavailable special or trust 

non-revolving receipt account by the Department of the Treasury's Bureau of 

the Fiscal Service. This account may also be used while waiting a warrant 

for reductions from the expenditure TAS to the unavailable receipt account. 

The balance in this account will adjust to zero when the Department of the 

Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero 

by year-end. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 15 March 2021

Account Title: Allowance for Subsidy

Account Number: 139900

Normal Balance: Credit

Definition: This account is used to record the amount of unamortized credit reform 

subsidy for direct loans and for defaulted guaranteed loans assumed for 

collection by the U.S. Federal Government. It appears in the financing fund 

of the direct loan or loan guarantee program involved and is subtracted from 

loans receivable (USSGL account 135000, "Loans Receivable") on the 

statement of financial position. Record all transactions that affect the subsidy 

in this account. The first transaction normally would be the transfer of 

subsidy monies from the program fund to the financing fund. Additional 

transactions record upward and downward adjustments to the account. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. This account does 

not close at year-end.

Account Title: Advances and Prepayments

Account Number: 141000

Normal Balance: Debit

Definition: This account is used to record the amount of payments made in 

contemplation of the future performance of services, receipt of goods, 

incurrence of expenditures, or receipt of other assets. Advances are 

expenditures that are often not recurrent in nature. Prepayments are 

expenditures that are generally recurrent in nature. Prepayments are made to 

cover certain periodic expenses before those expenses are incurred. Common 

examples of advances are travel advances and advances to contractors. 

Common examples of prepayments are amounts prepaid for rent and 

insurance. This account does not close at year-end.

Account Title: Operating Materials and Supplies Held for Use

Account Number: 151100

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property, 

such as operating materials and supplies, that will be consumed in normal 

operations. This account does not close at year-end.

Account Title: Operating Materials and Supplies Held in Reserve for Future Use

Account Number: 151200

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property, 

such as operating materials and supplies, held in reserve because it is not 

readily available or because it will be needed. This account does not close at 

year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 16 March 2021

Account Title: Operating Materials and Supplies - Excess, Obsolete, and 

Unserviceable

Account Number: 151300

Normal Balance: Debit

Definition: This account is used to record the value of tangible personal property, such 

as operating materials and supplies, that exceeds the amount expected to be 

used; is no longer needed because of changes in technology, laws, customs, 

or operations; or is damaged physically and cannot be consumed in 

operations. This account does not close at year-end.

Account Title: Operating Materials and Supplies Held for Repair

Account Number: 151400

Normal Balance: Debit

Definition: This account is used to record the cost or value of damaged personal 

property held as operating materials and supplies that is more economical to 

repair than to dispose. Federal entities with immaterial amounts of operating 

materials and supplies held for repair may report these amounts in USSGL 

account 151100, "Operating Materials and Supplies Held for Use." This 

account does not close at year-end.

Account Title: Operating Materials and Supplies in Development

Account Number: 151600

Normal Balance: Debit

Definition: This account is used to record the cost incurred or value of tangible personal 

property, such as operating materials and supplies in development that will 

be consumed in normal operations upon completion of development. Upon 

completion, these costs will be transferred to USSGL account 151100, 

"Operating Materials and Supplies Held for Use," or USSGL account 

151200, "Operating Materials and Supplies Held in Reserve for Future Use." 

Only the Department of Defense may use this account. This account does not 

close at year-end.

Account Title: Operating Materials and Supplies - Allowance

Account Number: 151900

Normal Balance: Credit

Definition: This account is used to record the amount of estimated repairs needed for 

damaged operating materials and supplies and the estimated gain or loss on 

the value of inventory due to unrealized holding gains and losses. This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 17 March 2021

Account Title: Inventory Purchased for Resale

Account Number: 152100

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property 

purchased by a federal entity for resale. This account does not close at yearend.

Account Title: Inventory Held in Reserve for Future Sale

Account Number: 152200

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property 

held in reserve as inventory for future sale because it is not readily available 

or because it will be needed. This account does not close at year-end.

Account Title: Inventory Held for Repair

Account Number: 152300

Normal Balance: Debit

Definition: This account is used to record the cost or value of damaged tangible personal 

property held as inventory that is more economical to repair than to dispose 

of. This account does not close at year-end.

Account Title: Inventory - Excess, Obsolete, and Unserviceable

Account Number: 152400

Normal Balance: Debit

Definition: This account is used to record the cost or value of tangible personal property 

held as inventory that either exceeds the demand for sale, is no longer useful 

because of obsolescence, or is damaged beyond economical repair. This 

account does not close at year-end.

Account Title: Inventory - Raw Materials

Account Number: 152500

Normal Balance: Debit

Definition: This account is used to record the cost or value of raw materials purchased 

or donated for use as a component part of inventory. This account does not 

close at year-end.

Account Title: Inventory - Work-in-Process

Account Number: 152600

Normal Balance: Debit

Definition: This account is used to record the accumulated cost or value of inventory 

used in the production process. Work-in-process inventory includes the cost 

of raw materials, direct labor, and overhead. This account does not close at 

year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 18 March 2021

Account Title: Inventory - Finished Goods

Account Number: 152700

Normal Balance: Debit

Definition: This account is used to record the accumulated cost or value of completed 

products. This account does not close at year-end.

Account Title: Inventory - Allowance

Account Number: 152900

Normal Balance: Credit

Definition: This account is used to record the amount of estimated cost to repair 

damaged inventory and the estimated gain or loss on the value of inventory 

because of unrealized holding gains or losses. This account does not close at 

year-end.

Account Title: Seized Monetary Instruments

Account Number: 153100

Normal Balance: Debit

Definition: This account is used to record the value of all seized monetary instruments, 

including undeposited cash, that are in the process of forfeiture proceedings 

or held as evidence. Upon obtaining judgment, reclassify the amount held in 

this account to the appropriate forfeited property accounts or to the fund 

balance with Treasury account. (See USSGL accounts 154100, "Forfeited 

Property Held for Sale," and 154200, "Forfeited Property Held for Donation 

or Use"). This account does not close at year-end.

Account Title: Seized Cash Deposited

Account Number: 153200

Normal Balance: Debit

Definition: This account is used to record the amount of cash seized by law enforcement 

activity and deposited to the Department of the Treasury in banks or other 

financial institutions pending forfeiture judgment. This account does not 

close at year-end.

Account Title: Forfeited Property Held for Sale

Account Number: 154100

Normal Balance: Debit

Definition: This account is used to record the value of monetary instruments and 

property intended to be sold that were acquired as a result of forfeiture 

proceedings, to satisfy a tax liability, or as unclaimed or abandoned 

merchandise. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 19 March 2021

Account Title: Forfeited Property Held for Donation or Use

Account Number: 154200

Normal Balance: Debit

Definition: This account is used to record the value of monetary instruments and 

property intended to be donated or used by the federal entity that were 

acquired as a result of forfeiture proceedings, to satisfy a tax liability, or as 

unclaimed or abandoned merchandise. This account does not close at yearend.

Account Title: Forfeited Property - Allowance

Account Number: 154900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of third-party liens and 

claims against forfeited property. This account does not close at year-end.

Account Title: Foreclosed Property

Account Number: 155100

Normal Balance: Debit

Definition: This account is used to record the value of assets received in satisfaction of a 

direct loan receivable or as a result of a claim under a defaulted guaranteed 

loan. This account does not close at year-end.

Account Title: Foreclosed Property - Allowance

Account Number: 155900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of third-party liens and 

claims against foreclosed property and pre-credit reform property. The 

additional amount necessary to reduce the value of the property to net 

realized value. This account does not close at year-end.

Account Title: Commodities Held Under Price Support and Stabilization Support 

Programs

Account Number: 156100

Normal Balance: Debit

Definition: This account is used to record the cost or value of commercial items held to 

stabilize or support market prices. This account does not close at year-end.

Account Title: Commodities - Allowance

Account Number: 156900

Normal Balance: Credit

Definition: This account is used to record the amount needed to reduce the gross value 

of commodities to their expected net realizable value. This account does not 

close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 20 March 2021

Account Title: Stockpile Materials Held in Reserve

Account Number: 157100

Normal Balance: Debit

Definition: This account is used to record the value of strategic and critical materials 

held because of statutory requirements or for use in national defense, 

conservation, or national emergencies. This account does not close at yearend.

Account Title: Stockpile Materials Held for Sale

Account Number: 157200

Normal Balance: Debit

Definition: This account is used to record the value of strategic and critical materials 

held because of statutory requirements or for use in national defense, 

conservation, or national emergencies that are authorized to be sold. This 

account does not close at year-end.

Account Title: Other Related Property

Account Number: 159100

Normal Balance: Debit

Definition: This account is used to record the value of other related property not 

otherwise classified in the USSGL, including real property acquired through 

military base closings. This account does not close at year-end.

Account Title: Other Related Property - Allowance

Account Number: 159900

Normal Balance: Credit

Definition: This account is used to record the estimated amount of loss for third-party 

liens and claims or for other changes in the value of other related property. 

This account does not close at year-end.

Account Title: Investments in U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161000

Normal Balance: Debit

Definition: This account is used to record the par value of U.S. Treasury securities 

issued by the Bureau of the Fiscal Service. This includes marketable U.S. 

Treasury securities, nonmarketable U.S. Treasury securities, and marketbased U.S. Treasury securities. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 21 March 2021

Account Title: Discount on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161100

Normal Balance: Credit

Definition: This account is used to record the full discount amount on U.S. Treasury 

securities issued by the Bureau of the Fiscal Service and held by a federal 

entity. This account does not close at year-end.

Account Title: Premium on U.S. Treasury Securities Issued by the Bureau of the 

Fiscal Service

Account Number: 161200

Normal Balance: Debit

Definition: This account is used to record the full premium amount on U.S. Treasury 

securities issued by the Bureau of the Fiscal Service and held by a federal 

entity. This account does not close at year-end.

Account Title: Amortization of Discount and Premium on U.S. Treasury Securities 

Issued by the Bureau of the Fiscal Service

Account Number: 161300

Normal Balance: Debit

Definition: This account is used to record the amortization amount of discounts and 

premiums on U.S. Treasury securities issued by the Bureau of the Fiscal 

Service and held by a federal entity. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance. This account does not close at year-end.

Account Title: Market Adjustment - Investments

Account Number: 161800

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized gain or loss on 

investments due to adjustments for market value. Do not include market 

adjustments on investments in fixed value securities. In accordance with

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No, 5, "Accounting for 

Liabilities of the Federal Government," paragraph 50, entities not reporting 

under FASAB generally accepted accounting principles could also use this 

account to record certain investments at market value. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 22 March 2021

Account Title: Investments in Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162000

Normal Balance: Debit

Definition: This account is used to record the par value of U.S. securities issued by 

federal entities and the par value of securities issued by non-federal entities. 

This account does not close at year-end.

Account Title: Discount on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162100

Normal Balance: Credit

Definition: This account is used to record the full discount on securities other than the 

Bureau of the Fiscal Service securities held by a federal entity and does not 

include Troubled Assets Relief Program related securities. This account does 

not close at year-end.

Account Title: Premium on Securities Other Than the Bureau of the Fiscal Service 

Securities

Account Number: 162200

Normal Balance: Debit

Definition: This account is used to record the full premium amount on securities other 

than the Bureau of the Fiscal Service securities held by a federal entity and 

does not include Troubled Assets Relief Program related securities. This 

account does not close at year-end.

Account Title: Amortization of Discount and Premium on Securities Other Than the 

Bureau of the Fiscal Service Securities

Account Number: 162300

Normal Balance: Debit

Definition: This account is used to record the amortization amount of discount and 

premium on securities other than the Bureau of the Fiscal Service securities 

held by a federal entity. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at year-end.

Account Title: Investments in U.S. Treasury Zero Coupon Bonds Issued by the 

Bureau of the Fiscal Service

Account Number: 163000

Normal Balance: Debit

Definition: This account is used to record the par value of U.S. Treasury Zero Coupon 

Bonds issued by the Bureau of the Fiscal Service. This account does not 

close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 23 March 2021

Account Title: Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau 

of the Fiscal Service

Account Number: 163100

Normal Balance: Credit

Definition: This account is used to record the full discount amount of U.S. Treasury 

Zero Coupon Bonds issued by the Bureau of the Fiscal Service and held by a 

federal entity. This account does not close at year-end.

Account Title: Amortization of Discount on U.S. Treasury Zero Coupon Bonds 

Issued by the Bureau of the Fiscal Service

Account Number: 163300

Normal Balance: Debit

Definition: This account is used to record the amortization amount of discount on U.S. 

Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service and 

held by a federal entity. This account does not close at year-end.

Account Title: Preferred Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164200

Normal Balance: Debit

Definition: This account is used to record the amount disbursed for securities accounted 

for under the provisions of the Federal Credit Reform Act of 1990 that have 

preference over common stock in the payment of dividends and liquidation 

of assets. The Department of the Treasury records the initial amount when it 

purchases the equity. This account does not close at year-end.

Account Title: Allowance for Subsidy - Preferred Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164300

Normal Balance: Credit

Definition: This account is used to record the estimated amount of unamortized credit 

reform subsidy for preferred stock accounted for under the provisions of the 

Federal Credit Reform Act of 1990. The Department of the Treasury records 

the initial amount when it purchases the equity. Although the normal balance 

in this account is a credit, it is acceptable in certain instances for this account 

to have a debit balance. This account does not close year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 24 March 2021

Account Title: Common Stock Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 164400

Normal Balance: Debit

Definition: This account is used to record the amount disbursed for common stock that 

represents equity ownership in a corporation and is accounted for under the 

provisions of the Federal Credit Reform Act of 1990. The Department of the 

Treasury records the initial amount when it purchases the equity. If common 

stock is received as the result of the conversion of another financial 

instrument, for example stock warrant, the amount of the initial 

disbursement less any repayments of the converted instrument should be 

transferred to this account. This account does not close at year-end.

Account Title: Allowance for Subsidy - Common Stock Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 164500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of unamortized credit 

reform subsidy for common stocks accounted for under the provisions of the 

Federal Credit Reform Act of 1990. The Department of the Treasury records 

the initial amount when it purchases the equity. Although the normal balance 

in this account is a credit, it is acceptable in certain instances for this account 

to have a debit balance. This account does not close at year-end.

Account Title: Discount on Securities Account for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164600

Normal Balance: Credit

Definition: This account is used to record the full discount amount on Troubled Assets 

Relief Program securities accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account does not close at year-end.

Account Title: Premium on Securities Accounted for Under the Provisions of the 

Federal Credit Reform Act

Account Number: 164700

Normal Balance: Debit

Definition: This account is used to record the full premium amount on Troubled Assets 

Relief Program securities accounted for under the provisions of the Federal 

Credit Reform Act of 1990. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 25 March 2021

Account Title: Preferred Stock in Federal Government Sponsored Enterprise

Account Number: 165000

Normal Balance: Debit

Definition: This account is used to record the value of shares of Government Sponsored 

Enterprise (GSE) non-voting variable liquidation senior preferred stock. The 

initial amount is recorded when the Department of the Treasury makes a 

liquidity payment to a GSE. This account does not close at year-end.

Account Title: Market Adjustment - Senior Preferred Stock in Federal Government 

Sponsored Enterprise

Account Number: 165100

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized gain or loss on the 

value of Government Sponsored Enterprise non-voting variable liquidation 

senior preferred stock due to adjustments for market value. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a credit balance. This account does not close at yearend.

Account Title: Common Stock Warrants in Federal Government Sponsored 

Enterprise

Account Number: 165200

Normal Balance: Debit

Definition: This account is used to record the value of shares of Government Sponsored 

Enterprise (GSE) common stock warrants. The initial amount is recorded 

when the Department of the Treasury makes a liquidity payment to a GSE. 

This account does not close at year-end.

Account Title: Market Adjustment - Common Stock Warrants in Federal 

Government Sponsored Enterprise

Account Number: 165300

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized gain or loss on 

Government Sponsored Enterprise common stock warrants due to 

adjustments for market value. Although the normal balance for this account 

is debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at year-end.

Account Title: Foreign Investments

Account Number: 167000

Normal Balance: Debit

Definition: This account is used to record the par value of securities issued by foreign 

entities. This account does not close at year-end. This USSGL account is to 

be used only by the Department of the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 26 March 2021

Account Title: Discount on Foreign Investments

Account Number: 167100

Normal Balance: Credit

Definition: This account is used to record the full discount on securities issued by 

foreign entities. This account does not close at year-end. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Premium on Foreign Investments

Account Number: 167200

Normal Balance: Debit

Definition: This account is used to record the full premium on securities issued by 

foreign entities held. This account does not close at year-end. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Foreign Exchange Rate Revalue Adjustments - Investments

Account Number: 167900

Normal Balance: Debit

Definition: This account is used to record the adjustment for long-term bonds and other 

foreign currency denominated assets using a foreign exchange rate to revalue 

the securities at a given date. Although the normal balance for this account is 

debit, it is acceptable in certain instances for this account to have a credit 

balance. This account does not close at year-end. This USSGL account is to 

be used only by the Department of the Treasury.

Account Title: Other Investments

Account Number: 169000

Normal Balance: Debit

Definition: This account is used to record the value of other investments owned by a 

federal entity. This account does not close at year-end.

Account Title: Land and Land Rights

Account Number: 171100

Normal Balance: Debit

Definition: This account is used to record the amount of identifiable cost of land and 

land rights of unlimited duration acquired for or in connection with general 

property, plant, and equipment used in general operations and permanent 

improvements. Stewardship land (national park or forest and land in public 

domain), materials beneath or above the surface, and Outer Continental 

Shelf resources are excluded. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 27 March 2021

Account Title: Improvements to Land

Account Number: 171200

Normal Balance: Debit

Definition: This account is used to record the cost of nonpermanent, depreciable 

improvements to land used in general operations. It also includes similar 

costs to land subject to stewardship reporting, as well as land rights of 

limited duration that are associated with general operations. This account 

does not close at year-end.

Account Title: Accumulated Depreciation on Improvements to Land

Account Number: 171900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for improvements to land. This account does not close at 

year-end.

Account Title: Construction-in-Progress

Account Number: 172000

Normal Balance: Debit

Definition: This account is used to record the amount of direct labor, direct material, and 

overhead incurred in the construction of general property, plant, and 

equipment (except information technology software) for which the federal 

entity will be accountable. Upon completion, these costs will be transferred 

to the proper capital asset account as the acquisition cost of the item. This 

account does not close at year-end.

Account Title: Buildings, Improvements, and Renovations

Account Number: 173000

Normal Balance: Debit

Definition: This account is used to record the cost of U.S. Federal Government-owned 

buildings acquired for and used in providing general U.S. Federal 

Government services or goods. This includes the cost of renovation, 

improvement, restoration, or reconstruction of multiuse heritage assets when 

those costs are directly tied to the conduct of U.S. Federal Government 

operations. This account does not close at year-end.

Account Title: Accumulated Depreciation on Buildings, Improvements, and 

Renovations

Account Number: 173900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for buildings, improvements, and renovations. This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 28 March 2021

Account Title: Other Structures and Facilities

Account Number: 174000

Normal Balance: Debit

Definition: This account is used to record the cost or appraised value of U.S. Federal 

Government-owned structures and facilities other than buildings purchased 

by general and trust fund appropriations and under federal entity control. 

This account does not close at year-end.

Account Title: Accumulated Depreciation on Other Structures and Facilities

Account Number: 174900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for structures and facilities. This account does not close 

at year-end.

Account Title: Equipment

Account Number: 175000

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized cost of tangible 

equipment items of a durable nature used by the federal entity in providing

goods and services. This excludes computer software. This account does not 

close at year-end.

Account Title: Accumulated Depreciation on Equipment

Account Number: 175900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for equipment. This account does not close at year-end.

Account Title: Assets Under Capital Lease

Account Number: 181000

Normal Balance: Debit

Definition: This account is used to record the amount of assets being leased under terms 

equivalent to an installment purchase. This account does not close at yearend.

Account Title: Accumulated Depreciation on Assets Under Capital Lease

Account Number: 181900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for assets under capital lease. This account does not close 

at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 29 March 2021

Account Title: Leasehold Improvements

Account Number: 182000

Normal Balance: Debit

Definition: This account is used to record the cost of improvements to leased land, 

buildings, structures, and facilities occupied by the U.S. Federal Government 

as a lessee, as well as easements and right-of-way. This account does not 

close at year-end.

Account Title: Accumulated Amortization on Leasehold Improvements

Account Number: 182900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated amortization 

charged to expense for leasehold improvements. This account does not close 

at year-end.

Account Title: Internal-Use Software

Account Number: 183000

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized cost of internal-use 

software including (1) purchased off-the-shelf software, (2) contractordeveloped software subject to amortization, and (3) internally developed 

software subject to amortization. This account does not close at year-end.

Account Title: Internal-Use Software in Development

Account Number: 183200

Normal Balance: Debit

Definition: This account is used to record the full cost amount incurred during the 

software development stage of (1) contractor-developed software, and (2) 

internally developed software, (as defined in Federal Accounting Standards 

Advisory Board (FASAB) Statement of Federal Financial Accounting 

Standards (SFFAS) No. 10, "Accounting for Internal Use Software"). Upon 

completion, these costs will be transferred to USSGL account 183000, 

"Internal-Use Software." This account does not close at year-end.

Account Title: Accumulated Amortization on Internal-Use Software

Account Number: 183900

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of amortization 

charges to expense for internal-use software. Internal-use software will be 

amortized in a systematic and rational manner over the estimated useful life 

of the software. Software acquired for research and development with no 

alternative future use will be amortized over the period of the project as 

opposed to the normal life-cycle amortization. This account does not close at 

year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 30 March 2021

Account Title: Other Natural Resources

Account Number: 184000

Normal Balance: Debit

Definition: This account is used to record the cost or appraised value of natural 

resources other than land. This account does not close at year-end.

Account Title: Allowance for Depletion

Account Number: 184900

Normal Balance: Credit

Definition: This account is used to record the reduction of an estimated available 

quantity of other natural resources. This account does not close at year-end.

Account Title: Other General Property, Plant, and Equipment

Account Number: 189000

Normal Balance: Debit

Definition: This account is used to record the value of general property, plant, and 

equipment not otherwise classified in the USSGL. This account does not 

close at year-end.

Account Title: Accumulated Depreciation on Other General Property, Plant, and 

Equipment

Account Number: 189900

Normal Balance: Credit

Definition: This account is used to record the amount of accumulated depreciation 

charged to expense for other general property, plant, and equipment. This 

account does not close at year-end.

Account Title: Receivable From Appropriations

Account Number: 192100

Normal Balance: Debit

Definition: This account is used to record the amount to be received from an 

appropriation to fund current or future expenses for which the appropriation 

has already been authorized by law. Note: The Department of the Treasury 

and the Office of Management and Budget must approve use of this account. 

This account does not close at year-end.

Account Title: Contingent Receivable for Capital Transfers

Account Number: 192300

Normal Balance: Debit

Definition: This account is used to record the amount of contingent capital transfer due 

from federal entities to a General Fund Receipt Account. This account 

offsets USSGL account 292300, "Contingent Liability for Capital 

Transfers." This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 31 March 2021

Account Title: Capital Transfers Receivable

Account Number: 192500

Normal Balance: Debit

Definition: This account is used to record the amount of capital transfers due to a 

General Fund Receipt Account from federal entities. This account does not 

close at year-end.

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

Fund of the U.S. Government

Account Number: 198000

Normal Balance: Debit

Definition: This account is used to record the total amount of non-entity custodial assets 

for collections, or amounts to be collected, by federal entities on behalf of 

the General Fund of the U.S. Government. This amount will be reduced, at 

year-end, by the amount of associated Fund Balance with Treasury that is 

transferred. These assets are a direct offset to the collecting entity's Custodial 

Liability (USSGL account 298000) and Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Liability (USSGL account 298500). 

This account is for the General Fund of the U.S. Government use only. This 

account does not close at year-end.

Account Title: Receivable from Custodian or Non-Entity Assets Receivable from a 

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

Government

Account Number: 198100

Normal Balance: Debit

Definition: This account is used to record a custodial or non-entity transaction between 

two federal entities, there is an entity who collects on behalf of another 

entity, but is not entitled to retain the collections (collecting entity or 

custodian) and a federal entity on whose behalf the collecting entity is 

collecting (receiving entity). This account should be use by the receiving 

entity to record the amount that will be transferred to them by the collecting 

entity. These assets are a direct offset to the collecting entity's Custodial 

Liability (USSGL account 298000) and Liability for Non-Entity Assets Not 

Reported on the Statement of Custodial Liability (USSGL account 298500). 

This account does not close at year-end.

Account Title: Other Assets

Account Number: 199000

Normal Balance: Debit

Definition: This account is used to record other assets not otherwise classified in another 

USSGL account. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 32 March 2021

Account Title: Other Assets - General Fund of the U.S. Government

Account Number: 199010

Normal Balance: Debit

Definition: This account is used to record other assets of the General Fund of the U.S. 

Government not otherwise classified in another USSGL account. This 

account is for the General

Fund of the U.S. Government use only. This account does not close at yearend.

Account Title: General Property, Plant, and Equipment Permanently Removed but 

Not Yet Disposed

Account Number: 199500

Normal Balance: Debit

Definition: This account is used to record the net realizable value of general property, 

plant, and equipment that is permanently removed from service but not yet 

disposed and is reclassified in accordance with Federal Accounting 

Standards Advisory Board (FASAB), Federal Financial Accounting 

Technical Release No. 14, paragraphs 10 and 12.

Account Title: Central Accounting Control Account

Account Number: 199900

Normal Balance: Debit

Definition: This is a control account to reconcile activity related to the Statement of 

Transactions and Accountability, Authority Transaction Module, and daily 

transcript reporting. This account is for the General Fund of the U.S. 

Government use only. This account does not close at year-end.

Account Title: Liability for Fund Balance With Treasury

Account Number: 201000

Normal Balance: Credit

Definition: This account is used to record the General Fund of the U.S. Government's 

Liability for Fund Balance with Treasury. This account corresponds to the 

federal reporting entity's Fund Balance with Treasury (USSGL account 

101000). This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 33 March 2021

Account Title: Liability for Fund Balance While Awaiting a Warrant

Account Number: 209010

Normal Balance: Credit

Definition: This account is used to record the General Fund of the U.S. Government's 

Liability for Fund Balance with Treasury while awaiting a warrant. This 

account corresponds to the federal reporting entity's Fund Balance With 

Treasury While Awaiting a Warrant (USSGL account 109000). The balance 

in this account will adjust to zero when the Department of the Treasury's 

Bureau of Fiscal Service issues a warrant and must adjust to zero by yearend. This account is for the General Fund of the U.S. Government use only. 

This account does not close at year-end.

Account Title: Accounts Payable

Account Number: 211000

Normal Balance: Credit

Definition: This account is used to record the amount owed to another federal entity, or 

non-federal entity for goods and other property ordered and received, and for 

services rendered by other than employees. This account does not close at 

year-end.

Account Title: Accounts Payable for Federal Government Sponsored Enterprise

Account Number: 211200

Normal Balance: Credit

Definition: This account is used to record the amount owed to a Government Sponsored 

Enterprise (GSE) for excess of the GSE's liabilities over its assets. This 

account does not close at year-end.

Account Title: Disbursements in Transit

Account Number: 212000

Normal Balance: Credit

Definition: This account is used to record the amount of a voucher schedule payments 

transmitted to the regional disbursing office for payment but not processed 

by the regional disbursing office. This account does not close at year-end.

Account Title: Contract Holdbacks

Account Number: 213000

Normal Balance: Credit

Definition: This account is used to record the amount withheld from grantees or 

contractors pending completion of related contracts. This account does not 

close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 34 March 2021

Account Title: Accrued Interest Payable - Not Otherwise Classified

Account Number: 214000

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to 

others that is not otherwise identified. This account does not close at yearend.

Account Title: Accrued Interest Payable - Loans

Account Number: 214100

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to 

others that is the result of loans issued under general and special financing 

authority. This does not include accrued interest payable on securities issued 

by the Bureau of the Fiscal Service, Federal Financing Bank, and agencies 

with authority to issue securities, which should be reported in USSGL 

account 214200. This account does not close at year-end.

Account Title: Accrued Interest Payable - Debt

Account Number: 214200

Normal Balance: Credit

Definition: This account is used to record the amount of interest accrued and owed to 

federal entity that is the result of securities issued by the Bureau of the Fiscal 

Service, Federal Financing Bank, and agencies with authority to issue 

securities. This account does not close at year-end.

Account Title: Payable for Transfers of Currently Invested Balances

Account Number: 215000

Normal Balance: Credit

Definition: This account is used to record the amount representing transfers payable 

from balances that are currently invested. To accommodate cash 

management practices, funds will remain invested until needed for 

disbursement. At such time, the receiving federal entity will request a 

transfer of funds. The investing federal entity will disinvest and transfer 

necessary funds via a Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization. The budget authority from the transfer is realized, and 

obligations may be incurred before the actual transfer of funds. This account 

does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 35 March 2021

Account Title: Expenditure Transfers Payable

Account Number: 215500

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources payable to a 

trust fund or a federal fund (as defined by the Office of Management and 

Budget) that occurs as a result of a non-exchange transaction. This account 

does not close at year-end.

Account Title: Entitlement Benefits Due and Payable

Account Number: 216000

Normal Balance: Credit

Definition: This account is used to record the amount of any unpaid entitlement benefits 

due to any qualifying entity, state, local, or tribal government as authorized 

by law as of the reporting date. This excludes loans, grants, or employee 

benefits. Entitlement benefits include but are not limited to: Federal Old-Age 

and Survivor's Insurance, Supplemental Security Income, Federal Disability 

Insurance, Federal Hospital Insurance (HI-Medicare, Part A), Federal 

Supplemental Medical Insurance (SMI-Medicare, Part B), Medicaid, 

Temporary Assistance to Needy Families, U.S. Department of Agriculture 

Nutrition Assistance Programs, unemployment to non-federal employees, 

Black Lung Benefits, U.S. Department of Veterans Affairs Pension, and 

Railroad Retirement Pension Benefits, etc. This account does not close at 

year-end.

Account Title: Subsidy Payable to the Financing Account

Account Number: 217000

Normal Balance: Credit

Definition: This account is used to record the amount of subsidy payable from a 

program account to a financing account for both undisbursed direct loans 

and undisbursed guaranteed loans. This account does not close at year-end.

Account Title: Loan Guarantee Liability

Account Number: 218000

Normal Balance: Credit

Definition: This account is used to record the expected present value amount of cash 

flows to and from the U.S. Federal Government from loan guarantees. This 

account is the financing fund for loan guarantee programs. Record all 

transactions that affect the subsidy for loan guarantees in this account. The 

initial transaction transfers the subsidy monies from the program fund to the 

financing fund. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance. This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 36 March 2021

Account Title: Other Liabilities With Related Budgetary Obligations

Account Number: 219000

Normal Balance: Credit

Definition: This account is used to record the amount of liabilities, not otherwise 

classified in the USSGL, for which there is a related budgetary obligation 

(USSGL account 49X1). This account does not close at year-end.

Account Title: Liability for Employer Benefits and Claims Incurred but Not 

Reported

Account Number: 219100

Normal Balance: Credit

Definition: This account is used to record the amount of claims or benefits on behalf of 

employees and/or veterans that occurred during a particular time period. 

including claims incurred but not yet reported or submitted to an insurer. 

This account does not close at year-end.

Account Title: Special Drawing Right (SDR) Certificates Issued to Federal Reserve 

Banks

Account Number: 219200

Normal Balance: Credit

Definition: This account is used to record the amount recorded for 

monetization/demonetization of SDRs to the Federal Reserve Bank in 

exchange for dollars. This account does not close at year-end. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Allocation of Special Drawing Rights (SDRs)

Account Number: 219300

Normal Balance: Credit

Definition: This account is used to record the amount of corresponding liability 

representing the value of the reserve assets (that is, SDRs) allocated by the 

International Monetary Fund to meet global needs to supplement existing 

reserve assets. SDRs derive their quality as reserve assets from the 

undertakings of the members to accept them in exchange for "freely useable" 

currencies (the U.S. dollar, European euro, Japanese yen, and British pound 

sterling). This account does not close at year-end. This USSGL account is to 

be used only by the Department of the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 37 March 2021

Account Title: Liability for Unpaid Insurance Claims

Account Number: 220000

Normal Balance: Credit

Definition: This account is used to record the amount of unpaid insurance claims 

recorded by administering federal entities for adverse events occurring 

before the end of the accounting period. Include in this account the claims 

that have been reported but not paid, and claims incurred but not reported 

from Exchange Transaction Insurance Programs Other than Life Insurance 

and Non-Exchange Transaction Insurance. This account excludes the unpaid 

claims for Life Insurance Programs, which are recorded in USSGL account 

221800, "Life Insurance Benefits Due and Payable to Beneficiaries," social 

insurance, and loan guarantee program claims. This is not an actuarial 

liability account for estimated losses; Adverse events part of a larger series 

of events not yet completed by the end of the reporting period should be 

considered in estimating a liability for losses on remaining coverage within 

USSGL 266000, "Actuarial Liabilities for Federal Insurance and Guarantee 

Programs." This account does not close at year-end.

Account Title: Liability for Unearned Insurance Premiums

Account Number: 220500

Normal Balance: Credit

Definition: This account is used to record the amount of insurance premiums from 

Exchange Transaction Insurance Programs Other Than Life Insurance 

received and/or due but not yet earned. This account excludes premiums 

collected from Life Insurance Programs, social insurance, and loan guarantee 

programs. This account does not close at year-end.

Account Title: Accrued Funded Payroll and Leave

Account Number: 221000

Normal Balance: Credit

Definition: This account is used to record the estimated amount of liability for salaries, 

wages, and funded annual leave and sick leave that have been earned but are 

unpaid. (Refer to Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 1, 

"Accounting for Selected Assets and Liabilities," paragraph 84.) This 

account does not close at year-end.

Account Title: Withholdings Payable

Account Number: 221100

Normal Balance: Credit

Definition: This account is used to record the amount withheld from employees' salaries 

for taxes, employee benefit contributions, wage garnishments, and other 

withholdings. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 38 March 2021

Account Title: Employer Contributions and Payroll Taxes Payable

Account Number: 221300

Normal Balance: Credit

Definition: This account is used to record the amount of the employer portion of payroll 

taxes and benefit contributions, such as retirement, including the federal 

entity's contribution to the Thrift Savings Plan (Federal/Non-Federal Code 

attribute domain value "N"), and health and life insurance for covered 

employees. This account does not close at year-end.

Account Title: Other Post Employment Benefits Due and Payable

Account Number: 221500

Normal Balance: Credit

Definition: This account is used to record the amount due to former or inactive 

employees (not retired) and/or beneficiaries. Other post employment benefits 

can include salary continuation, severance benefits, counseling, training, 

funded unemployment liability for federal employees, funded Federal 

Employees' Compensation Act liability, and the current portion of veterans' 

disability compensation benefits. This is not an actuarial liability. This 

account does not close at year-end.

Account Title: Pension Benefits Due and Payable to Beneficiaries

Account Number: 221600

Normal Balance: Credit

Definition: This account is used to record the amount of pension benefits, excluding 

Railroad Retirement Benefits and U.S. Department of Veterans Affairs 

Pension, due from the administering federal entities to eligible federal 

civilian employees, military employees, or their beneficiaries. This is not an 

actuarial liability. (Refer to Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 1, "Accounting for Selected Assets and Liabilities," paragraph 84.) This 

account does not close at year-end.

Account Title: Benefit Premiums Payable to Carriers

Account Number: 221700

Normal Balance: Credit

Definition: This account is used to record the amount due from the administering federal 

agencies to the benefit carriers for providing health insurance employment 

benefits. (Refer to Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 1 

"Accounting for Selected Assets and Liabilities," paragraph 84.) This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 39 March 2021

Account Title: Life Insurance Benefits Due and Payable to Beneficiaries

Account Number: 221800

Normal Balance: Credit

Definition: This account is used to record the amount of life insurance benefits due from 

the administering plans to eligible beneficiaries. This is not an actuarial 

liability. (Refer to FASAB SFFAS No. 51, "Insurance Programs," 

paragraphs 53-64).This account does not close at year-end.

Account Title: Unfunded Leave

Account Number: 222000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by an employer federal 

entity for unpaid leave earned that an employee is entitled to upon separation 

and that will be funded by future years' budgetary resources. This account 

does not close at year-end.

Account Title: Unfunded FECA Liability

Account Number: 222500

Normal Balance: Credit

Definition: This account is used to record the amount of Federal Employees' 

Compensation Act (FECA) liability billed to federal entities by the 

Department of Labor for FECA payments made on the federal entities' 

behalves. This liability will be funded by future years' budgetary resources. 

This is not an actuarial liability. This account does not close at year-end.

Account Title: Other Unfunded Employment Related Liability

Account Number: 229000

Normal Balance: Credit

Definition: This account is used to record the amount of unfunded employment related 

liabilities not otherwise classified above that will be funded by future years' 

budgetary resources. Include the unfunded liability for unemployment for 

federal employees in this account. This account does not close at year-end.

Account Title: Liability for Advances and Prepayments

Account Number: 231000

Normal Balance: Credit

Definition: This account is used to record the amount of payments received in advance 

of performance of activities for which revenue has not been earned. This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 40 March 2021

Account Title: Other Deferred Revenue

Account Number: 232000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue or income received but 

not yet earned not otherwise classified as advances or prepayments. An 

example is deferred revenue related to the pending sale of a forfeited asset. 

This account does not close at year-end.

Account Title: Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections

Account Number: 240000

Normal Balance: Credit

Definition: This account is used to record the amount offsetting undeposited collections 

and collections deposited in nonfiduciary deposit funds awaiting disposition. 

This account does not close at year-end.

Account Title: Liability for Clearing Accounts

Account Number: 241000

Normal Balance: Credit

Definition: This account is used to record the amount that offsets collections deposited 

in clearing accounts awaiting disposition or reclassification. This account 

does not close at year-end.

Account Title: Principal Payable to the Bureau of the Fiscal Service

Account Number: 251000

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal payable to the 

Bureau of the Fiscal Service. This account does not close at year-end.

Account Title: Capitalized Loan Interest Payable - Non-Credit Reform

Account Number: 251100

Normal Balance: Credit

Definition: This account is used to record the amount of accrued interest owed on a noncredit reform loan that has been capitalized. Capitalized interest, like loan 

principal, is subject to interest charges until such time as the debt is paid or 

otherwise settled. Also used to record the related payable resulting from the 

accretion of the original issue discount for Black Lung Disability Trust Fund 

Obligations. This account does not close at year-end.

Account Title: Principal Payable to the Federal Financing Bank

Account Number: 252000

Normal Balance: Credit

Definition: This account is used to record the amount of loan principal owed to the 

Federal Financing Bank. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 41 March 2021

Account Title: Securities Issued by Federal Agencies Under General and Special 

Financing Authority

Account Number: 253000

Normal Balance: Credit

Definition: This account is used to record the par value of U.S. securities issued under 

general and special financing authority. This account does not close at yearend.

Account Title: Discount on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253100

Normal Balance: Debit

Definition: This account is used to record the discount amount on U.S. securities issued 

under general and special financing authority. This account does not close at 

year-end.

Account Title: Premium on Securities Issued by Federal Agencies Under General 

and Special Financing Authority

Account Number: 253200

Normal Balance: Credit

Definition: This account is used to record the premium amount on U.S. securities issued 

under general and special financing authority. This account does not close at 

year-end.

Account Title: Amortization of Discount on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253300

Normal Balance: Credit

Definition: This account is used to record the amortization amount of discount on 

securities issued under general and special financing authority. This account 

does not close at year-end.

Account Title: Amortization of Premium on Securities Issued by Federal Agencies 

Under General and Special Financing Authority

Account Number: 253400

Normal Balance: Debit

Definition: This account is used to record the amortization amount of premium on 

securities issued under general and special financing authority. This account 

does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 42 March 2021

Account Title: Participation Certificates

Account Number: 254000

Normal Balance: Credit

Definition: This account is used to record the amount of liability for a federal entity's 

share of participation certificates. This account does not close at year-end.

Account Title: Other Debt

Account Number: 259000

Normal Balance: Credit

Definition: This account is used to record all other forms of U.S. Federal Government 

obligations, secured and unsecured, not otherwise classified in another 

USSGL account. This account does not close at year-end.

Account Title: Actuarial Pension Liability

Account Number: 261000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by the administering 

federal entities for actuarial present value of all future retirement benefits, 

based on projected salaries and total projected services less the actuarial 

present value of future normal cost contributions that would be made for and 

by the employees under the plan. (Refer to Federal Accounting Standards 

Advisory Board (FASAB) Statement of Federal Financial Accounting 

Standards (SFFAS) No. 5, "Accounting for Liabilities of the Federal 

Government," paragraph 71.) This account does not close at year-end.

Account Title: Actuarial Health Insurance Liability

Account Number: 262000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by the administering 

federal entities for actuarial present value of all future health insurance 

benefits less the actuarial present value of future normal cost contributions 

that would be made for and by the employees under the plan. (Refer to 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 5, "Accounting for 

Liabilities of the Federal Government," paragraphs 79 and 88). This account 

does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 43 March 2021

Account Title: Actuarial Life Insurance Liability

Account Number: 263000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by administering federal 

entities for the expected present value of future outflows to be paid to, or on 

behalf of, existing policy holders, less expected present value of future net 

premiums to be collected. (Refer to Federal Accounting Standards Advisory 

Board (FASAB) Statement of Federal Financial Accounting Standards 

(SFFAS) No.51, "Insurance Programs," paragraphs 53-64). This account 

does not close at year-end.

Account Title: Actuarial FECA Liability

Account Number: 265000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by employer federal 

entities for the actuarial present value of future Federal Employees' 

Compensation Act benefits provided to federal employees or their 

beneficiaries as a result of work-related deaths, disability, or occupational 

disease. (Refer to Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 5, 

"Accounting for Liabilities of the Federal Government," paragraphs 95 and 

96.) This account does not close at year-end.

Account Title: Actuarial Liabilities for Federal Insurance and Guarantee Programs

Account Number: 266000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by administering federal 

entities for estimated losses on remaining coverage of Exchange Transaction 

Insurance Program Other Than Life Insurance. (Refer to Federal Accounting 

Standards Advisory Board (FASAB) Statement of Federal Financial 

Accounting Standards (SFFAS) No. 51, "Insurance Programs", paragraphs 

30-37). This account excludes the estimated losses for Life Insurance 

Programs, which are recorded in USSGL account 263000, "Actuarial Life 

Insurance Liability," social insurance, and loan guarantee programs. This 

account does not close at year-end.

Account Title: Actuarial Liabilities for Treasury-Managed Benefit Programs

Account Number: 267000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by the Department of the 

Treasury for actuarial liabilities of future benefit payments to be paid from 

programs such as the D.C. Federal Pension Fund and the D.C. Judicial 

Retirement Fund. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 44 March 2021

Account Title: Other Actuarial Liabilities

Account Number: 269000

Normal Balance: Credit

Definition: This account is used to record the amount recorded by administering federal 

entities for actuarial liability of future benefit payments that is not otherwise 

classified above. Include other post employment benefit actuarial liability 

here; for example, actuarial liability for the Department of Veterans Affairs 

burial and compensation. This account does not close at year-end.

Account Title: Prior Liens Outstanding on Acquired Collateral

Account Number: 291000

Normal Balance: Credit

Definition: This account is used to record the value of liens approved and accepted as 

being claims against assets acquired through loan defaults. This account does 

not close at year-end.

Account Title: Contingent Liabilities

Account Number: 292000

Normal Balance: Credit

Definition: This account is used to record the amount that is recognized as a result of a 

past event where a future outflow or other sacrifice of resource is probable 

and measurable. Record a contingent liability related to environmental 

cleanup cost in USSGL account 299500, "Estimated Cleanup Cost 

Liability." Record the estimated losses arising from adverse events expected 

during a coverage period of Exchange Transaction Insurance Programs 

Other Than Life Insurance in USSGL 266000, "Actuarial Liabilities for 

Federal Insurance and Guarantee Programs." This account does not close at 

year-end.

Account Title: Contingent Liabilities - Federal Government Sponsored Enterprise

Account Number: 292200

Normal Balance: Credit

Definition: This account is used to record the amount of liquidity accruals and/or 

markup of liquidity preference accrued in a prior-year for Government 

Sponsored Enterprise. It is probable that the amount will result in a 

measurable future outflow or other sacrifice of resources. This account does 

not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 45 March 2021

Account Title: Contingent Liability for Capital Transfers

Account Number: 292300

Normal Balance: Credit

Definition: This account is used to record the amount recognized as a result of past 

events where a capital transfer to a General Fund Receipt Account is 

probable and measurable. This account offsets USSGL account 192300, 

"Contingent Receivable for Capital Transfers." This account does not close 

at year-end.

Account Title: Capital Lease Liability

Account Number: 294000

Normal Balance: Credit

Definition: This account is used to record the present value of liabilities for assets 

acquired under a lease agreement that meets the test for capitalizing the 

assets. This account does not close at year-end.

Account Title: Accounts Payable From Canceled Appropriations

Account Number: 296000

Normal Balance: Credit

Definition: This account is used to record the amount of reinstated valid accounts 

payable that were canceled. This account does not close at year-end.

Account Title: Liability for Capital Transfers

Account Number: 297000

Normal Balance: Credit

Definition: This account is used to record the amount to be transferred to a General 

Fund Receipt Account. This includes excess amounts in liquidating funds. 

This account does not close at year-end.

Account Title: Custodial Liability

Account Number: 298000

Normal Balance: Credit

Definition: This account is used to record the amount of custodial revenue, as defined by 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 7, yet to be 

transferred to another entity. For amounts collected or to be collected on 

behalf of the General Fund of the U.S. Government, use Federal/NonFederal Code attribute domain value "G" and Transaction Partner Agency 

Identifier attribute domain value "099." For all other amounts, use the 

appropriate attribute domain value. This USSGL account is included on the 

USSGL crosswalk for the Statement of Custodial Activity or on a custodial 

footnote. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 46 March 2021

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

Custodial Activity

Account Number: 298500

Normal Balance: Credit

Definition: This account is used to record the amount of non-entity assets held in a 

General Fund Receipt Account or other Department of the Treasury account 

symbol for transfer to other federal entities. This account excludes amounts 

defined as custodial in Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 7. For amounts collected or to be collected on behalf of the General 

Fund of the U.S. Government that are not on the Statement of Custodial 

Activity or on a custodial footnote, use Federal/Non-Federal Code attribute 

domain value "G" and Transaction Partner Agency Identifier attribute 

domain value "099." This USSGL account is included on the USSGL 

crosswalk for the Balance Sheet, but it is not included on the USSGL 

crosswalk for the Statement of Custodial Activity nor on a custodial 

footnote. This account does not close at year-end.

Account Title: Other Liabilities Without Related Budgetary Obligations

Account Number: 299000

Normal Balance: Credit

Definition: This account is used to record other liabilities not otherwise classified in the 

USSGL, for which there is not a related budgetary obligation. This account 

does not close at year-end.

Account Title: Other Liabilities Without Related Budgetary Obligations - General 

Fund of the U.S. Government

Account Number: 299010

Normal Balance: Credit

Definition: This account is used to record other liabilities not otherwise classified in 

another USSGL account, for which there is not a related budgetary 

obligation. This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.

Account Title: Other Liabilities - Reductions

Account Number: 299100

Normal Balance: Credit

Definition: This account is used to record other liabilities of reductions where there is 

not a related budgetary obligation. Use while awaiting a warrant to be issued 

for a reduction (i.e., rescission, across-the-board reduction, and 

sequestration). This account may also be used while awaiting a warrant to be 

issued for a reduction of unobligated balances of indefinite appropriations 

derived from the General Fund of the U.S. Government. The warrant must 

be issued by year-end. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 47 March 2021

Account Title: Reductions of Other Liabilities - General Fund of the U.S. 

Government

Account Number: 299110

Normal Balance: Credit

Definition: This account is used to record other liabilities of reductions where there is 

not a related budgetary obligation. Use while awaiting a warrant to be issued 

for a reduction (i.e., rescission, across-the-board reduction, and 

sequestration). This account is for the General Fund of the U.S. Government 

use only. The warrant must be issued by year-end. This account does not 

close at year-end.

Account Title: Appropriated Dedicated Collections Liability

Account Number: 299200

Normal Balance: Credit

Definition: This account is used to record the amount due to the expenditure Treasury 

Account Symbol (TAS) from an unavailable receipt account for funding 

provided under a continuing resolution and apportioned in accordance with 

Office of Management and Budget's automatic apportionment bulletin. 

Pursuant to a continuing resolution or enacted annual appropriation act, the 

account may be used while awaiting a warrant to be issued for an 

appropriation derived from an unavailable special or trust non-revolving 

receipt account by the Department of the Treasury's Bureau of the Fiscal 

Service. This account may also be used while waiting a warrant for 

reductions from the expenditure TAS to the unavailable receipt account. The 

balance in this account will adjust to zero when the Department of the 

Treasury's Bureau of Fiscal Service issues a warrant and must adjust to zero 

by year-end. This account does not close at year-end.

Account Title: Estimated Cleanup Cost Liability

Account Number: 299500

Normal Balance: Credit

Definition: This account is used to record the estimated amount of liability for projected 

future cleanup costs (not yet due and payable) associated with removing, 

containing, and/or disposing of (1) hazardous waste from property, or (2) 

material and/or property consisting of hazardous waste at permanent or 

temporary closure or shutdown of the associated property, plant, and 

equipment. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 48 March 2021

Account Title: Unexpended Appropriations While Awaiting a Warrant

Account Number: 309000

Normal Balance: Credit

Definition: This account is used to record the amount of new appropriations expected to 

be received during the fiscal year from the General Fund of the U.S. 

Government. This is equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and 

Budget's automatic apportionment bulletin. Pursuant to a continuing 

resolution or enacted annual appropriation act, the account may be used 

while awaiting a warrant to be issued for an appropriation by the Department 

of the Treasury's Bureau of the Fiscal Service. Special and trust funds do not 

use this USSGL account to record appropriations for dedicated collections. 

However, special and trust funds that receive appropriations from the 

General Fund of the U.S. Government are to use this account. The balance in 

this account will adjust to zero when the Department of the Treasury's 

Bureau of the Fiscal Service issues a warrant and must adjust to zero by 

year-end. This account does not close at year-end.

Account Title: Appropriations Outstanding - Warrants to be Issued

Account Number: 309010

Normal Balance: Debit

Definition: This account is used to record the amount recorded by the General Fund of 

the U.S. Government for new appropriations expected to be issued during 

the fiscal year. This is equal to the funding provided under a continuing 

resolution and apportioned in accordance with Office of Management and 

Budget's automatic apportionment bulletin. Pursuant to a continuing 

resolution or enacted annual appropriation act, the account may be used 

while awaiting a warrant to be issued for an appropriation by the Department 

of the Treasury's Bureau of the Fiscal Service. This account corresponds to 

the Unexpended Appropriations While Awaiting a Warrant. The balance in 

this account will adjust to zero when the Department of the Treasury's 

Bureau of the Fiscal Service issues a warrant and must adjust to zero by 

year-end. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 49 March 2021

Account Title: Unexpended Appropriations - Cumulative

Account Number: 310000

Normal Balance: Credit

Definition: This account is used to record the amount of unexpended appropriations 

after fiscal year-end closing. The balance in this account remains the same 

during the fiscal year. Activity to increase or decrease unexpended 

appropriations is reflected in other USSGL accounts in the 310000 series. At 

year-end, the nominal USSGL accounts in the 310000 series are closed to 

this USSGL account, including special and trust funds that receive 

appropriations from the General Fund of the U.S. Government. During the 

fiscal year, the net of debit and credit balances in the 310000 series accounts 

reflects the total remaining balance of unused appropriations. Special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government are to record this account. This account does not close at yearend.

Account Title: Unexpended Appropriations - Appropriations Received

Account Number: 310100

Normal Balance: Credit

Definition: This account is used to record the amount of new appropriations received 

during the fiscal year. Special and trust funds do not use this USSGL 

account to record appropriations of dedicated collections. However, special 

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

Government are to use this account.

Account Title: Unexpended Appropriations - Transfers-In

Account Number: 310200

Normal Balance: Credit

Definition: This account is used to record the amount of unexpended appropriations, 

from current or prior years, transferred in during the fiscal year. Special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account for transfers of unexpended 

appropriations.

Account Title: Unexpended Appropriations - Transfers-Out

Account Number: 310300

Normal Balance: Debit

Definition: This account is used to record the amount of unexpended appropriations, 

from current or prior years, transferred out during the fiscal year. Special and 

trust funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account for transfers of unexpended 

appropriations.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 50 March 2021

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Account Number: 310500

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations due to errors in years preceding the prior-year's 

financial statements that resulted from mathematical mistakes, mistakes in 

the application of accounting principles, or oversight or misuse of facts that 

existed at the time the financial statements were prepared. Use only when 

comparative financial statements are being presented. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.

Account Title: Unexpended Appropriations - Adjustments

Account Number: 310600

Normal Balance: Debit

Definition: This account is used to record the amount of adjustments during the fiscal 

year to unexpended appropriations from current or prior years. Examples of 

adjustments include rescissions, and cancellations of expired appropriations. 

Although the normal balance for this account is debit, it is acceptable in 

certain instances for this account to have a credit balance. 

Account Title: Unexpended Appropriations - Used - Accrued

Account Number: 310700

Normal Balance: Debit

Definition: This account is used to record the amount of accruals representing a 

reduction during the fiscal year to unexpended appropriations from current 

or prior years that is paired with USSGL account 570000, "Expended 

Appropriations - Used - Accrued," when goods and services are received or 

benefits provided. Any funds that receive appropriations from the General 

Fund of the U.S. Government are to use this account.

Account Title: Unexpended Appropriations - Used - Disbursed

Account Number: 310710

Normal Balance: Debit

Definition: This account is used to record the amount of reduction during the fiscal year 

to unexpended appropriations from current or prior years that is paired with 

USSGL account 570010, "Expended Appropriations - Disbursed" when 

goods and services are received or benefits provided. Any funds that receive 

appropriations from the General Fund of the U.S. Government are to use this 

account when Fund Balance with Treasury is disbursed.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 51 March 2021

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 310800

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations due to errors in prior-period financial statements 

that resulted from mathematical mistakes, mistakes in the application of 

accounting principles, or oversight or misuse of facts that existed at the time 

the financial statements were prepared. Use USSGL account 310500, 

Unexpended Appropriations - Prior-Period Adjustments Due to Corrections 

of Errors - Years Preceding the Prior-Year for the amount of net increase or 

decrease to unexpended appropriations due to errors occurring in years 

preceding the prior-year's financial statements. Although the normal balance 

for this account is debit, it is acceptable in certain instances for this account 

to have a credit balance.

Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 310900

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations from a prior period due to a change from one 

generally accepted accounting principle to another one that can be justified 

as preferable or the adoption of a new Federal Accounting Standards 

Advisory Board (FASAB) standard. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance.

Account Title: Appropriations Outstanding - Cumulative

Account Number: 320000

Normal Balance: Debit

Definition: This account is used to record the cumulative amount of appropriation 

outstanding for warrants issued and adjustments for appropriations. The 

balance in this account remains the same during the fiscal year. Activity to 

increase or decrease appropriations outstanding is reflected in other USSGL 

accounts in the 320000 series which will close into this USSGL account at 

year-end. This account is for the General Fund of the U.S. Government use 

only. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 52 March 2021

Account Title: Appropriations Outstanding - Warrants Issued

Account Number: 320100

Normal Balance: Debit

Definition: This account is used to record the amount of appropriations outstanding for 

warrants issued to federal entities during the fiscal year by the General Fund 

of the U.S. Government. Warrants issued to special or trust funds, other than 

dedicated and earmarked receipts, are included in this account. This account 

corresponds to the federal reporting entity's Unexpended Appropriations -

Appropriations Received (USSGL account 310100). This account is for the 

General Fund of the U.S. Government use only.

Account Title: Appropriations Outstanding - Transfers

Account Number: 320110

Normal Balance: Debit

Definition: This account is used to record the amount of unexpended appropriations, 

from current or prior years, transferred during the fiscal year. Although the 

normal balance for this account is debit, it is acceptable in certain instances 

for this account to have a Credit balance. This account is for the General 

Fund of the U.S. Government use only.

Account Title: Appropriations Outstanding - Adjustments

Account Number: 320600

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments during the fiscal 

year to appropriations outstanding from current or prior years. Examples of 

adjustments include rescissions and cancellation of expired appropriations. 

Although the normal balance for this account is a credit, it is acceptable in 

certain instances for this account to have a debit balance. This account 

corresponds to the federal reporting entity's Unexpended AppropriationsAdjustments (USSGL account 310600). This account is for the General Fund 

of the U.S. Government use only.

Account Title: Appropriations Outstanding - Used - Accrued

Account Number: 320700

Normal Balance: Credit

Definition: This account is used to record the amount of accruals representing a 

reduction during the fiscal year to appropriations outstanding from current or 

prior years due to accrual. This account corresponds to the agencies' USSGL 

account 310700, "Unexpended Appropriations - Used - Accrued". This 

account is for the General Fund of the U.S. Government use only.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 53 March 2021

Account Title: Appropriations Outstanding - Used - Disbursed

Account Number: 320710

Normal Balance: Credit

Definition: This account is used to record the amount of reduction during the fiscal year 

to appropriations outstanding from current or prior years due to accrual. This 

account corresponds to the agencies' USSGL account 310710, "Unexpended 

Appropriations - Used - Disbursed." This account is for the General Fund of 

the U.S. Government use only when Fund Balance with Treasury is 

disbursed.

Account Title: Appropriations Outstanding - Prior-Period Adjustments

Account Number: 320800

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

unexpended appropriations due to a federal entity's prior-period adjustments. 

Although the normal balance for this account is a credit, it is acceptable in 

certain instances to have a debit balance.

Account Title: Cumulative Results of Operations

Account Number: 331000

Normal Balance: Credit

Definition: This account is used to record the amount of net difference since the 

inception of the activity between (1) expenses and losses, and (2) financing 

sources including appropriations, revenues, and gains. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance. This account does not close at year-end.

Account Title: Fiduciary Net Assets

Account Number: 340000

Normal Balance: Credit

Definition: This account is used to record the value of beneficiaries' equity. Fiduciary 

activities generally do not crosswalk to the federal entity's financial 

statements, but they should be included in the federal entity's notes to the 

financial statements, as required by Federal Accounting Standards Advisory 

Board (FASAB) Statement of Federal Financial Accounting Standards 

(SFFAS) No. 31, "Accounting for Fiduciary Activities." This account does 

not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 54 March 2021

Account Title: Contributions to Fiduciary Net Assets

Account Number: 341000

Normal Balance: Credit

Definition: This account is used to record contributions increase fiduciary net assets. 

Contributions include cash collected from and on behalf of beneficiaries and 

directly increase a beneficiary's equity. Fiduciary activities generally do not 

crosswalk to the federal entity's financial statements, but they should be 

included in the federal entity's notes to the financial statements, as required 

by Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 31, "Accounting for 

Fiduciary Activities."

Account Title: Withdrawals or Distributions of Fiduciary Net Assets

Account Number: 342000

Normal Balance: Debit

Definition: This account is used to record disbursements to and on behalf of 

beneficiaries decrease fiduciary net assets. Disbursements are equity 

distributions to or on behalf of beneficiaries. Fiduciary activities generally 

do not crosswalk to the federal entity's financial statements, but they should 

be included in the federal entity's notes to the financial statements, as 

required by Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No. 31, 

"Accounting for Fiduciary Activities."

Account Title: Anticipated Adjustments to Contract Authority

Account Number: 403400

Normal Balance: Credit

Definition: This account is used to record estimated amounts of reductions or increases 

during the fiscal year to contract authority. This also includes the estimated 

liquidation of contract authority from offsetting collections. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance.

Account Title: Anticipated Reductions to Borrowing Authority

Account Number: 404400

Normal Balance: Credit

Definition: This account is used to record estimated amounts of reductions during the 

fiscal year to borrowing authority.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 55 March 2021

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Current-Year Authority

Account Number: 404700

Normal Balance: Credit

Definition: This account is used to record anticipated amounts to be transferred from 

current-year resources to the General Fund of the U.S. Government during 

the fiscal year via non-expenditure transfers.

Account Title: Anticipated Transfers to the General Fund of the U.S. Government -

Prior-Year Balances

Account Number: 404800

Normal Balance: Credit

Definition: This account is used to record anticipated amounts to be transferred from 

prior-year balances to the General Fund of the U.S. Government during the 

fiscal year via non-expenditure transfers.

Account Title: Anticipated Reductions to Appropriations by Offsetting Collections 

or Receipts

Account Number: 405000

Normal Balance: Credit

Definition: This account is used to record an amount equal to the 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. The balance in this account will be 

adjusted to zero at year-end.

Account Title: Anticipated Collections From Non-Federal Sources

Account Number: 406000

Normal Balance: Debit

Definition: This account is used to record the amount of non-federal entity collections, 

excluding reimbursables, expected in the current fiscal year.

Account Title: Anticipated Collections From Federal Sources

Account Number: 407000

Normal Balance: Debit

Definition: This account is used to record the amount of federal entity collections, 

excluding reimbursables, expected in the current fiscal year.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 56 March 2021

Account Title: Amounts Appropriated From a Specific Treasury-Managed Trust 

Fund TAFS - Receivable - Transferred

Account Number: 408100

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 412600, 

"Amounts Appropriated From Specific Invested TAFS - Receivable," 

transferred from one Treasury Appropriation Fund Symbol to another. 

Although the normal balance for this account is credit, it is acceptable for 

this account to have a debit balance.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Transferred

Account Number: 408200

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 416600, 

"Allocations of Realized Authority - To Be Transferred From Invested 

Balances," transferred from one Treasury Appropriation Fund Symbol to 

another. Although the normal balance for this account is credit, it is 

acceptable for this account to have a debit balance.

Account Title: Transfers - Current-Year Authority - Receivable - Transferred

Account Number: 408300

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 417100, 

"Nonallocation Transfers of Invested Balances - Receivable," transferred 

from one Treasury Appropriation Fund Symbol to another. Although the 

normal balance for this account is credit, it is acceptable for this account to 

have a debit balance.

Account Title: Debt Liquidation Appropriations

Account Number: 411100

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to liquidate debt as 

specified in the appropriation language.

Account Title: Liquidation of Deficiency - Appropriations

Account Number: 411200

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to liquidate a prioryear deficiency.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 57 March 2021

Account Title: Appropriated Receipts Derived From Unavailable Trust or Special 

Fund Receipts

Account Number: 411300

Normal Balance: Debit

Definition: This account is used to record the amount of receipts appropriated from an 

"unavailable" trust or special fund receipt account to a corresponding trust or 

special fund expenditure account. (Amounts deposited into trust or special 

fund receipt accounts designated by the Department of the Treasury as 

"unavailable" are appropriated via Treasury warrant, upon legislative action, 

to the corresponding expenditure account). This budgetary resource account 

does not correspond with proprietary USSGL account 310100, "Unexpended 

Appropriations - Appropriations Received."

Account Title: Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts

Account Number: 411400

Normal Balance: Debit

Definition: This account is used to record the amount of receipts appropriated from an 

"available" trust or special fund receipt account to a corresponding trust or 

special fund expenditure account. (Amounts designated by the Department 

of the Treasury as "available" are immediately transferred without further 

action). This budgetary resource account does not correspond with 

proprietary USSGL account 310100, "Unexpended Appropriations -

Appropriations Received."

Account Title: Loan Subsidy Appropriation

Account Number: 411500

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

by law for loan subsidies in direct loan and loan guarantee programs.

Account Title: Debt Forgiveness Appropriation

Account Number: 411600

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that Congress 

provides equivalent to an inferred appropriation to retire debt as specified in 

a public law. This excludes debt subject to credit reform.

Account Title: Debt Forgiveness - Cancellation of Debt Adjustment

Account Number: 411601

Normal Balance: Debit

Definition: This account is used to record the amount of adjustment to budgetary 

resources where Congress provides the legal authority to cancel outstanding 

debt but no appropriation.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 58 March 2021

Account Title: Loan Administrative Expense Appropriation

Account Number: 411700

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

appropriated by law for administrative expenses in direct loan and loan 

guarantee programs.

Account Title: Reestimated Loan Subsidy Appropriation

Account Number: 411800

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for direct loan and loan guarantee subsidies based upon reestimates as 

specified in the Federal Credit Reform Act of 1990. 

Account Title: Other Appropriations Realized

Account Number: 411900

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

as specified in the appropriation language for all other appropriations not 

otherwise classified.

Account Title: Indefinite Appropriation - Upward Adjustments

Account Number: 411910

Normal Balance: Debit

Definition: The amount of budgetary authority derived from the General Fund of the 

U.S. Government to cover upward adjustments where a prior year 

appropriation act is cited. This USSGL is not applicable to no-year Treasury 

accounts.

Account Title: Definite Appropriation - Adjustments for Trust Fund Share - Prior 

Year

Account Number: 411912

Normal Balance: Credit

Definition: The amount of budget authority derived from the General Fund of the U.S. 

Government adjusted downward for the trust fund share derived from either 

the Harbor Maintenance or Inland Waterways trust fund where a prior year 

appropriation act is cited. Corps of Engineers - Civil Works use only
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 59 March 2021

Account Title: Other Appropriations Realized - International Monetary Fund

Account Number: 411990

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language. 

This USSGL account can only be used by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund -

Reserve Tranche

Account Number: 411991

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language 

for the increase in the reserve tranche position. This USSGL account can 

only be used by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - Letter 

of Credit

Account Number: 411992

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language 

for the increase in the letter of credit. This USSGL account can only be used 

by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund - New 

Arrangements to Borrow (NAB)

Account Number: 411993

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund as specified in the appropriation language 

for the increase in the New Arrangements to Borrow. This USSGL account 

can only be used by the Department of the Treasury.

Account Title: Other Appropriations Realized - International Monetary Fund -

Exchange Rate Changes (NAB)

Account Number: 411994

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority appropriated 

for International Monetary Fund due to an increase in the exchange rate in 

the New Arrangements to Borrow. This USSGL account can only be used by 

the Department of the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 60 March 2021

Account Title: Anticipated Indefinite Appropriations

Account Number: 412000

Normal Balance: Debit

Definition: This account is used to record the current estimate of anticipated indefinite 

amounts to become available under either a standing provision of law or a 

new appropriation that provides budget authority. 

Account Title: Anticipated Definite Appropriation - Adjustments for Trust Fund 

Share - Prior Year

Account Number: 412050

Normal Balance: Credit

Definition: The amount of anticipated budget authority derived from the General Fund 

of the U.S. Government adjusted downward for the trust fund share derived 

from either the Harbor Maintenance or Inland Waterways trust fund where a 

prior year appropriation act is cited. Corps of Engineers - Civil Works use 

only.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Cancellation

Account Number: 412100

Normal Balance: Debit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 412600, "Amounts Appropriated From Specific Invested 

TAFS - Receivable," because of a cancellation. Since this is a 

reclassification of a receivable, there is no impact on fund balance. Use this 

account only in a specific federal entity expenditure account where the 

receivable is from an invested expenditure account.

Account Title: Authority Adjusted for Interest on the Bureau of the Fiscal Service 

Securities

Account Number: 412200

Normal Balance: Debit

Definition: This account is used to record the amount receivable for interest on the 

Bureau of the Fiscal Service securities to be paid in the future. Only the 

Bureau of the Fiscal Service may use this account. This account does not 

close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 61 March 2021

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Receivable - Temporary Reduction

Account Number: 412300

Normal Balance: Debit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 412600, "Amounts Appropriated From Specific Invested 

TAFS - Receivable," because of a temporary reduction. Since this is a 

reclassification of a receivable, there is no impact on fund balance. Use this 

account only in a specific federal entity expenditure account where the 

receivable is from an invested expenditure account.

Account Title: Amounts Appropriated From Specific Invested TAFS Reclassified -

Payable - Temporary Reduction/Cancellation

Account Number: 412400

Normal Balance: Credit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 412700, "Amounts Appropriated From Specific Invested

TAFS - Payable," because of a temporary reduction or cancellation. Since 

this is a reclassification of a payable, there is no impact on fund balance. Use 

this account only in an invested expenditure account where the payable is to 

a specific federal entity expenditure account.

Account Title: Loan Modification Adjustment Transfer Appropriation

Account Number: 412500

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to a financing 

account from a permanent indefinite appropriation to cover the cost of a 

modification adjustment transfer. Modification costs are calculated using a 

current discount rate at which a cohort pays or earns interest. When the cost 

of a modification is less when calculated at the current discount rate than at 

the discount rate at which the cohort pays or earns interest, a modification 

adjustment transfer appropriation is required.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 62 March 2021

Account Title: Amounts Appropriated From Specific Invested TAFS - Receivable

Account Number: 412600

Normal Balance: Debit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from an invested Treasury Appropriation Fund Symbol 

(TAFS) to a specific federal entity account. The amounts appropriated to the 

federal entity will be accomplished via non-expenditure transfer; however, 

the amounts are reflected in the Budget of the United States Government: 

Appendix as an appropriation rather than as a transfer. For cash management 

purposes, the funds remain invested until needed for disbursement; therefore, 

a receivable is required to reflect the total budget authority. This account 

does not close at year-end.

Account Title: Amounts Appropriated From Specific Invested TAFS - Payable

Account Number: 412700

Normal Balance: Credit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from an invested Treasury Appropriation Fund Symbol 

(TAFS) to a specific expenditure account. The amounts appropriated to the 

federal entity will be accomplished via non-expenditure transfer; however, 

the amounts are reflected in the Budget of the United States Government: 

Appendix as an appropriation rather than as a transfer. For cash management 

purposes, the funds remain invested until needed for disbursement; therefore, 

a payable is required to reflect the total budget authority. This account does 

not close at year-end.

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-In

Account Number: 412800

Normal Balance: Debit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from a federal entity Treasury Appropriation Fund Symbol 

(TAFS) to a specific federal entity expenditure account and transferred in via 

non-expenditure transfer. However, the amounts are reflected in the Budget 

of the United States Government: Appendix as an appropriation rather than a 

transfer. Exceptions for use of this account, in the absence of investment 

authority, include the transfers-in of special fund user fees to a Nuclear 

Regulatory Commission or Internal Revenue Service general fund 

expenditure account.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 63 March 2021

Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-Out

Account Number: 412900

Normal Balance: Credit

Definition: This account is used to record amounts appropriated in an appropriation or 

authorization act from an invested Treasury Appropriation Fund Symbol 

(TAFS) to a specific federal entity expenditure account, and then transferred 

out via non-expenditure transfer. However, the amounts are reflected in the 

Budget of the United States Government: Appendix as an appropriation 

rather than a transfer. Exceptions for use of this account, in the absence of 

investment authority, include the transfers-out of special fund user fees to a 

Nuclear Regulatory Commission or Internal Revenue Service general fund 

expenditure account.

Account Title: Appropriation to Liquidate Contract Authority Withdrawn

Account Number: 413000

Normal Balance: Credit

Definition: This account is used to record the amount of the excess portion of an 

appropriation to liquidate obligations incurred against contract authority that 

is no longer required.

Account Title: Current-Year Indefinite Contract Authority

Account Number: 413100

Normal Balance: Debit

Definition: This account is used to record the amount of new indefinite contract 

authority to incur obligations in advance of a separate appropriation of 

liquidating cash or collections.

Account Title: Current-Year Definite Contract Authority

Account Number: 413120

Normal Balance: Debit

Definition: This account is used to record the amount of new definite contract authority 

to incur obligations in advance of a separate appropriation of liquidating 

cash or collections.

Account Title: Substitution of Contract Authority

Account Number: 413200

Normal Balance: Credit

Definition: This account is used to record the amount of spending authority from 

offsetting collections represented by unfilled customer orders or accounts 

receivable used to replace obligated contract authority as a budgetary 

resource. Note: This account can only be used by the Department of 

Defense.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 64 March 2021

Account Title: Decreases to Indefinite Contract Authority

Account Number: 413300

Normal Balance: Credit

Definition: This account is used to record the amount necessary to reconcile contract 

authority to obligations for Treasury Appropriation Fund Symbols that are 

funded with indefinite contract authority.

Account Title: Indefinite Contract Authority Withdrawn

Account Number: 413400

Normal Balance: Credit

Definition: This account is used to record the amount of unfunded indefinite contract 

authority withdrawn due to recoveries of prior-year obligations.

Account Title: Adjustment for Definite Contract Authority - Prior-Year

Account Number: 413415

Normal Balance: Credit

Definition: Applicable to Department of Transportation no-year TAFSs with legislative 

restrictions where withdrawals of prior year multi-year definite contract 

authority are required by law.

Account Title: Contract Authority Liquidated

Account Number: 413500

Normal Balance: Credit

Definition: This account is used to record the amount of funds received during the fiscal 

year from appropriations, non-expenditure transfers, or offsetting collections 

that liquidate contract authority.

Account Title: Contract Authority To Be Liquidated by Trust Funds

Account Number: 413600

Normal Balance: Credit

Definition: This account is used to record the appropriation of trust fund receipts from 

one trust fund to liquidate contract authority in another trust fund, where the 

non-expenditure transfer of funds has not yet been accomplished. For cash 

management purposes, the funds remain invested until needed for 

disbursement. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 65 March 2021

Account Title: Transfers of Contract Authority - Allocation

Account Number: 413700

Normal Balance: Debit

Definition: This account is used to record the amount of contract authority transferred 

between parent and allocation (child) Treasury Appropriation Fund Symbols 

based upon an approved letter. This occurs before the actual transfer of 

funds, which is to be accomplished as a non-expenditure allocation transfer. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account does not close at year-end. 

Account Title: Appropriation to Liquidate Contract Authority

Account Number: 413800

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

received during the fiscal year to fund contract authority as specified in the 

appropriation language. 

Account Title: Contract Authority Carried Forward

Account Number: 413900

Normal Balance: Debit

Definition: This account is used to record the amount of contract authority carried 

forward into the next fiscal year. This account does not close at year-end.

Account Title: Substitution of Borrowing Authority

Account Number: 414000

Normal Balance: Credit

Definition: This account is used to record the amount of borrowing authority replaced 

by appropriations or offsetting collections that were initially used to 

liquidate obligations incurred against authority to borrow.

Account Title: Current-Year Indefinite Borrowing Authority

Account Number: 414100

Normal Balance: Debit

Definition: This account is used to record the amount of new indefinite borrowing 

authority available to obligate. Once obligated, the amount is available to be 

exercised and converted to cash based on monies borrowed from the Bureau 

of the Fiscal Service or Federal Financing Bank in order to liquidate unpaid 

obligations. In limited situations, there may be legal authority to substitute 

spending authority from offsetting collections for the borrowing authority.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 66 March 2021

Account Title: Current-Year Definite Borrowing Authority

Account Number: 414120

Normal Balance: Debit

Definition: This account is used to record the amount of new definite borrowing 

authority available to obligate. Once obligated, the amount is available to be 

exercised and converted to cash based on monies borrowed from the Bureau 

of the Fiscal Service or Federal Financing Bank in order to liquidate unpaid 

obligations. In limited situations, there may be legal authority to substitute 

spending authority from offsetting collections for the borrowed authority.

Account Title: Actual Repayment of Borrowing Authority Converted to Cash

Account Number: 414200

Normal Balance: Credit

Definition: This account is used to record amounts transferred to the General Fund of 

the U.S. Government by a non-expenditure transfer for unused or excess 

borrowing amounts to repay debt. The borrowing authority has been 

exercised but has not been used to liquidate obligations. 

Account Title: Modification Adjustment Transfer of Borrowing Authority Converted 

to Cash

Account Number: 414201

Normal Balance: Credit

Definition: This account is used to record amounts transferred to the General Fund of 

the U.S. Government by a capital transfer of exercised borrowing authority 

converted to cash to pay for a Modification Adjustment Transfer (MAT).

Account Title: Current-Year Decreases to Indefinite Borrowing Authority

Account Number: 414300

Normal Balance: Credit

Definition: This account is used to record the amount needed to reconcile current-year 

indefinite borrowing authority to the amount of obligations incurred for a 

Treasury Appropriation Fund Symbol as of yearend.

Account Title: Borrowing Authority Withdrawn

Account Number: 414400

Normal Balance: Credit

Definition: This account is used to record the amount of indefinite borrowing authority 

withdrawn due to recoveries of prior-year obligations where the authority to 

borrow was not borrowed.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 67 March 2021

Account Title: Borrowing Authority Converted to Cash

Account Number: 414500

Normal Balance: Credit

Definition: This account is used to record the amount of non-expenditure transfers 

during the fiscal year that reduces borrowing authority.

Account Title: Actual Repayments of Debt, Current-Year Authority

Account Number: 414600

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year from current-year resources to 

repay debt. This also includes amounts actually transferred by nonexpenditure transfer during the fiscal year to repay debt forgiven. This 

excludes amounts related to actual repayments of borrowing authority 

converted to cash. 

Account Title: Actual Repayments of Debt, Prior-Year Balances

Account Number: 414700

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year from prior-year balances to repay 

debt. This excludes amounts related to actual repayments of borrowing 

authority converted to cash. 

Account Title: Resources Realized From Borrowing Authority

Account Number: 414800

Normal Balance: Debit

Definition: This account is used to record the amount drawn during the fiscal year to 

fund borrowing authority at the time of disbursement.

Account Title: Borrowing Authority Carried Forward

Account Number: 414900

Normal Balance: Debit

Definition: This account is used to record the amount of borrowing authority carried 

forward into the next fiscal year for definite borrowing authority. For 

indefinite borrowing authority, this will be the amount that is supported by 

unpaid obligations (undelivered orders and expended authority). This 

account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 68 March 2021

Account Title: Reappropriations - Transfers-In

Account Number: 415000

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

transferred in based on a law that extends the availability of unobligated 

balances of budget authority that have expired, as a result of legislation 

enacted subsequent to the law that provided the budget authority. This 

transaction is accomplished via Standard Form (SF) 1151: Nonexpenditure 

Transfer Authorization.

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Current-Year Authority

Account Number: 415100

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year of current-year resources to 

capital transfer miscellaneous receipt accounts, such as Treasury 

Appropriation Fund Symbols series 161000, "Earnings of GovernmentOwned Enterprises," and 281000, "Repayments of Capital Investment, 

Government-Owned Enterprises."

Account Title: Actual Capital Transfers to the General Fund of the U.S. 

Government, Prior-Year Balances

Account Number: 415200

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year of prior-year unobligated balances 

to capital transfer miscellaneous receipt accounts, such as Treasury 

Appropriation Fund Symbols series 161000, "Earnings of GovernmentOwned Enterprises," and 281000 "Repayments of Capital Investment, 

Government-Owned Enterprises."

Account Title: Transfers of Contract Authority - Non-Allocation

Account Number: 415300

Normal Balance: Debit

Definition: This account is used to record the amount of contract authority transferred 

between two non-allocation Treasury Appropriation Fund Symbols. This 

occurs before the actual transfer of funds, which will later be accomplished 

as a non-expenditure non-allocation transfer. Only the Department of 

Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. 

This account is reduced at year-end by the amount of appropriations received 

to liquidate contract authority non-allocation transferred. This account does 

not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 69 March 2021

Account Title: Appropriation to Liquidate Contract Authority - Non-Allocation -

Transferred

Account Number: 415400

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

received during the fiscal year to fund contract authority transferred from 

one non-allocation Treasury Appropriation Fund Symbol to another. The 

transfer is accomplished via Standard Form (SF) 1151: Nonexpenditure 

Transfer Authorization. Only the Department of Transportation may use this 

account. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance. 

Account Title: Appropriation to Liquidate Contract Authority - Allocation -

Transferred

Account Number: 415500

Normal Balance: Debit

Definition: This account is used to record the amount of liquidating appropriations 

received during the fiscal year to fund contract authority transferred from the 

parent Treasury Appropriation Fund Symbol (TAFS) to its Allocation TAFS. 

The transfer is accomplished via Standard Form (SF) 1151: Nonexpenditure 

Transfer Authorization. Only the Department of Transportation and federal 

entities that receive allocation transfers from the Department of 

Transportation may use this account. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Authority Made Available From Appropriations (special or trust), 

Borrowing Authority and Contract Authority Previously Precluded 

From Obligation

Account Number: 415700

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that becomes 

available for obligation from appropriations (derived from special or trust 

non-revolving fund receipts), borrowing authority, and contract authority 

previously precluded from obligation. This occurs when current-year 

appropriations (derived from special or trust non-revolving fund receipts) do 

not cover current-year obligations or when certain legal requirements are 

met. The balance in this account closes into USSGL account 439700, 

"Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation- Current-Year Balances."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 70 March 2021

Account Title: Authority Made Available From Appropriations Previously 

Precluded From Obligation

Account Number: 415730

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that becomes 

available for obligation from appropriations (derived from the General Fund 

of the U.S. Government) previously precluded from obligation. This occurs 

when current-year appropriations (derived from the General Fund of the U.S. 

Government) do not cover current-year obligations or when certain legal 

requirements are met. The balance in this account closes into USSGL 

account 439730, "Appropriations Temporarily Precluded From Obligation."

Account Title: Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation

Account Number: 415800

Normal Balance: Debit

Definition: This account is used to record the amount of budget authority that becomes 

available for obligation from balances of offsetting collections previously 

precluded from obligation. This occurs when current-year offsetting 

collections do not cover current-year obligations or when certain legal 

requirements are met. The balance in this account closes into USSGL 

account 439800, "Offsetting Collections Temporarily Precluded From 

Obligation."

Account Title: Repayment of Repayable Advances - Current-Year Authority

Account Number: 415900

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances to the 

Unemployment Trust Fund and Other Funds for repayment of repayable 

advances. This transaction is accomplished via a non-expenditure Transfer. 

This USSGL account is to be used by only the Department of Labor and 

Department of Health and Human Services.

Account Title: Repayment of Repayable Advances - Prior-Year Balances

Account Number: 415901

Normal Balance: Credit

Definition: This account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year to Advances to the 

Unemployment Trust Fund and Other Funds for repayment of repayable 

advances of prior year balances. This transaction is accomplished via a nonexpenditure Transfer. This USSGL account is to be used by only the 

Department of Labor and Department of Health and Human Services. The 

balance is the result of recoveries of prior year obligations.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 71 March 2021

Account Title: Anticipated Transfers - Current-Year Authority

Account Number: 416000

Normal Balance: Debit

Definition: This account is used to record the net amount of anticipated non-expenditure 

transfers during the fiscal year of current-year unobligated authority to or 

from appropriations and funds. Although the normal balance for this account 

is debit, it is acceptable in certain instances for this account to have a credit 

balance.

Account Title: Allocations of Authority - Anticipated From Invested Balances

Account Number: 416500

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

anticipated by a receiving allocation Treasury Appropriation Fund Symbol 

(TAFS), based on an apportionment request by the receiving TAFS, to be 

distributed from the parent TAFS via non-expenditure transfer, during the 

fiscal year. Use this USSGL account in conjunction with USSGL accounts 

416600, "Allocations of Realized Authority - To Be Transferred From 

Invested Balances," and/or 416700, "Allocations of Realized Authority -

Transferred From Invested Balances."

Account Title: Allocations of Authority - Anticipated From Invested Balances -

Prior Year

Account Number: 416512

Normal Balance: Debit

Definition: The amount of prior year budget authority anticipated by a receiving 

allocation Treasury Appropriation Fund Symbol (TAFS), based on an 

apportionment request by the receiving TAFS, to be distributed from the 

parent TAFS via nonexpenditure transfer, during the fiscal year. Use this 

USSGL account in conjunction with USSGL accounts 416612, "Allocations 

of Realized Authority - To Be Transferred From Invested Balances - Prior 

Year," and/or 416712, "Allocations of Realized Authority - Transferred 

From Invested Balances - Prior Year." Corps of Engineers - Civil Works use 

only.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 72 March 2021

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances

Account Number: 416600

Normal Balance: Debit

Definition: This account is used to record the amount of undistributed funds to be 

allocated between two Treasury Appropriation Fund Symbols (TAFS) where 

the parent TAFS maintains invested balances. The parent TAFS would 

record a normal credit to this account, and the receiving TAFS would record 

a normal debit to this account. For cash management purposes, the funds 

remain invested until needed for disbursement. This USSGL account is to be 

recorded mainly by trust funds and special funds, which typically have 

investment authority. (This occurs before the request for a Standard Form 

(SF) 1511: Nonexpenditure Transfer Authorization and is only permissible 

under specific circumstances). Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance. This 

account does not close at year-end.

Account Title: Allocations of Realized Authority - To Be Transferred From Invested 

Balances - Prior Year

Account Number: 416612

Normal Balance: Debit

Definition: The amount of undistributed funds of prior years to be allocated between 

two Treasury Appropriation Fund Symbols (TAFS) where the parent TAFS 

maintains invested balances. The parent TAFS would record a normal credit 

to this account, and the receiving TAFS would record a normal debit to this 

account. For cash management purposes, the funds remain invested until 

needed for disbursement. This USSGL account is to be recorded by Corps of 

Engineers - Civil Works trust funds, which have investment authority. (This 

occurs before the request for an SF 1511: Non-expenditure Transfer 

Authorization and is only permissible under specific circumstances.) 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. This account reflects activity that must 

adjust to zero before the period twelve adjusted trial balance submission. 

Corps of Engineers - Civil Works use only.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 73 March 2021

Account Title: Allocations of Realized Authority - Transferred From Invested 

Balances

Account Number: 416700

Normal Balance: Debit

Definition: This account is used to record the net amount of realized authority and 

accomplished non-expenditure transfers during the fiscal year of currentyear or prior-year obligated authority. Use this USSGL allocation account 

when the parent Treasury Appropriation Fund Symbol has investment 

authority; most commonly associated with trust and special funds. Although 

the normal balance for this account is debit, it is acceptable for this account 

to have a credit balance.

Account Title: Allocations of Realized Authority - Transferred From Invested 

Balances - Prior Year

Account Number: 416712

Normal Balance: Debit

Definition: The net amount of realized authority and accomplished non-expenditure 

transfers during the fiscal year of prior-year obligated authority. Use this 

USSGL allocation account when the parent Treasury Appropriation Fund 

Symbol (TAFS) has investment authority; associated with Corps of 

Engineers - Civil Works trust funds. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance. 

Corps of Engineers - Civil Works use only.

Account Title: Allocations of Realized Authority Reclassified - Authority To Be 

Transferred From Invested Balances - Temporary Reduction

Account Number: 416800

Normal Balance: Debit

Definition: This account is used to record the amount of authority reclassified from 

USSGL account 416600, "Allocations of Realized Authority - To Be 

Transferred From Invested Balances," because of a temporary reduction. The 

amount is equal to the amount of the temporary reduction. Since this is a 

reclassification of an amount that is either receivable or payable, there is no 

impact on fund balance. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 74 March 2021

Account Title: Transfers - Current-Year Authority

Account Number: 417000

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers between two Treasury Appropriation Fund Symbols during the 

fiscal year of current-year unobligated authority. This amount excludes 

transfers of amounts from invested balances. Although the normal balance 

for this account is debit, it is acceptable for this account to have a credit 

balance.

Account Title: Non-Allocation Transfers of Invested Balances - Receivable

Account Number: 417100

Normal Balance: Debit

Definition: This account is used to record the amount to be transferred in of unrealized 

non-expenditure transfers of invested balances, excluding allocation 

transfers, between two trust funds or between two federal funds (as defined 

by the Office of Management and Budget), when investment authority is 

involved. For cash management purposes, the funds remain invested until 

needed for disbursement. (This occurs before the request for a Standard 

Form (SF) 1151: Nonexpenditure Transfer Authorization, and is only 

permissible under specific circumstances). Although the normal balance for 

this account is debit, it is acceptable in certain instances for this account to 

have a credit balance. This account does not close at year-end.

Account Title: Non-Allocation Transfers of Invested Balances - Payable

Account Number: 417200

Normal Balance: Credit

Definition: This account is used to record the amount to be transferred out of unrealized 

non-expenditure transfers of invested balances, excluding allocation 

transfers, between two trust funds or between two federal funds (as defined 

by Office of Management and Budget), when investment authority is 

involved. For cash management purposes, the funds remain invested until 

needed for disbursement. (This occurs before the request for a Standard 

Form (SF) 1151: Nonexpenditure Transfer Authorization, and is only 

permissible under specific circumstances.) Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to 

have a debit balance. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 75 March 2021

Account Title: Non-Allocation Transfers of Invested Balances - Transferred

Account Number: 417300

Normal Balance: Debit

Definition: This account is used to record the amount of non-expenditure transfers of 

invested balances accomplished via a Standard Form (SF) 1151: 

Nonexpenditure Transfer Authorization, that reduce previously established 

USSGL accounts 417100, "Non-Allocation Transfers of Invested Balances -

Receivable" or 417200, "Non-Allocation Transfers of Invested Balances -

Payable." Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Transfers - Current-Year Borrowing Authority Converted to Cash

Account Number: 417400

Normal Balance: Debit

Definition: The amount of realized non-expenditure transfers between a revolving 

borrowing authority Treasury Fund Symbol and a non-revolving Treasury 

Appropriation Fund Symbol during the fiscal year borrowing authority 

converted to cash. Although the normal balance for this account is debit, it is 

acceptable for this account to have a credit balance.

Account Title: Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts

Account Number: 417500

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer, during 

the fiscal year, when no investment authority is involved. This USSGL 

account is to be recorded mainly by general funds and revolving funds, 

which typically do not have investment authority. Although the normal 

balance for this account is debit, it is for this account to have a credit 

balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 76 March 2021

Account Title: Allocation Transfers of Current-Year Authority for Non-Invested 

Accounts - International Monetary Fund

Account Number: 417590

Normal Balance: Debit

Definition: This account is used to record the amount of new budget authority 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer, during 

the fiscal year, when no investment authority is involved. This USSGL 

account is to be recorded for International Monetary Fund. Although the 

normal balance for this account is debit, it is acceptable for this account to 

have a credit balance. This USSGL account can only be used by the 

Department of the Treasury.

Account Title: Allocation Transfers of Prior-Year Balances

Account Number: 417600

Normal Balance: Debit

Definition: This account is used to record the amount of unobligated prior-year balances 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Allocation Transfers of Prior-Year Balances - International Monetary 

Fund

Account Number: 417690

Normal Balance: Debit

Definition: This account is used to record the amount of unobligated prior-year balances 

transferred between a parent Treasury Appropriation Fund Symbol (TAFS) 

and a receiving TAFS via an accomplished non-expenditure transfer. This 

USSGL account is to be recorded for International Monetary Fund. Although 

the normal balance for this account is debit, it is acceptable for this account 

to have a credit balance. This USSGL can only be used by the Department of 

the Treasury.

Account Title: Anticipated Transfers - Prior-Year Balances

Account Number: 418000

Normal Balance: Debit

Definition: This account is used to record the net amount of anticipated non-expenditure 

transfers of prior-year unobligated balances to or from appropriations and 

funds. Although the normal balance for this account is debit, it is acceptable 

in certain instances for this account to have a credit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 77 March 2021

Account Title: Anticipated Balance Transfers - Unobligated Balances - Legislative 

Change of Purpose

Account Number: 418300

Normal Balance: Debit

Definition: This account is used to record the amount of anticipated non-expenditure 

transfers of prior-year unobligated balances between two unexpired Treasury 

Appropriation Fund Symbols resulting from legislation that changed the 

purpose for which the balances are available for obligation. These 

anticipated transfers are reflected as anticipated transfers of new budget 

authority on the SF 133: Report on Budget Execution and Budgetary 

Resources. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Transfers - Prior-Year Balances

Account Number: 419000

Normal Balance: Debit

Definition: This account is used to record the net amount of realized non-expenditure 

transfers during the fiscal year of prior-year unobligated balances to or from 

appropriations and funds. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.

Account Title: Balance Transfers - Extension of Availability Other Than 

Reappropriations

Account Number: 419100

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers during the fiscal year from an expired Treasury Appropriation Fund 

Symbol (TAFS) to an unexpired TAFS as a result of authority to extend the 

period of availability of the expired balances that does not meet the 

definition of a reappropriation. This transaction is accomplished via 

Standard Form (SF) 1151: Non-expenditure Transfer Authorization. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 78 March 2021

Account Title: Balance Transfers - Unexpired to Expired

Account Number: 419200

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers during the fiscal year from an unexpired Treasury Appropriation 

Fund Symbol (TAFS) to an expired TAFS, for example to minimize the 

effect of foreign currency fluctuations in order to maintain the budgeted 

level of operations for such expired TAFS. This transaction is accomplished 

via Standard Form (SF) 1151: Nonexpenditure Transfer Authorization. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance. 

Account Title: Balance Transfers - Unobligated Balances - Legislative Change of 

Purpose

Account Number: 419300

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers during the fiscal year of prior-year unobligated balances between 

two unexpired Treasury Appropriation Fund Symbols resulting from 

legislation that changed the purpose for which the balances are available for 

obligation. These balance transfers are reflected as transfers of new budget 

authority on the SF 133: Report on Budget Execution and Budgetary 

Resources and the Office of Management and Budget Program and 

Financing Schedule. Although the normal balance for this account is debit, it 

is acceptable for this account to have a credit balance.

Account Title: Transfer of Obligated Balances

Account Number: 419500

Normal Balance: Debit

Definition: This account is used to record the amount of resources with obligations 

transferred to or from appropriations and funds recorded via non-expenditure 

transfer during the fiscal year. Although the normal balance for this account 

is debit, it is acceptable for this account to have a credit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 79 March 2021

Account Title: Balance Transfers-In - Expired to Expired

Account Number: 419600

Normal Balance: Debit

Definition: This account is used to record the amount of realized non-expenditure 

transfers-in during the fiscal year of unobligated balances to an expired 

Treasury Appropriation Fund Symbol (TAFS) from another expired TAFS. 

Examples include when it is required that an expired recipient TAFS return 

unobligated authority back to the originating TAFS, which also is expired. 

This transaction is accomplished via Standard Form (SF) 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Balance Transfers-Out - Expired to Expired

Account Number: 419700

Normal Balance: Credit

Definition: This account is used to record the amount of realized non-expenditure 

transfers-out during the fiscal year of unobligated balances from an expired 

Treasury Appropriation Fund Symbol (TAFS) to another expired TAFS. 

Examples include when it is required that an expired recipient TAFS return 

unobligated authority back to the originating TAFS, which also is expired. 

This transaction is accomplished via Standard Form (SF) 1151: 

Nonexpenditure Transfer Authorization.

Account Title: Transfer of Expired Expenditure Transfers - Receivable

Account Number: 419900

Normal Balance: Debit

Definition: This account is used to record the amount of transfers during the fiscal year 

of unobligated expenditure transfers receivable from an expired Treasury 

Appropriation Fund Symbol (TAFS) to an unexpired TAFS. This transaction 

is not accomplished via Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Total Actual Resources - Collected

Account Number: 420100

Normal Balance: Debit

Definition: This account is used at year-end closing to consolidate the total amount of 

actual resources collected from all sources. This account does not close at 

year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 80 March 2021

Account Title: Total Actual Resources - Collected - International Monetary Fund

Account Number: 420190

Normal Balance: Debit

Definition: This account is used at year-end closing to consolidate the total amount of 

actual resources collected from all sources for the International Monetary 

Fund that does not crosswalk to the budgetary reports. This account does not 

close at year-end. This USSGL account can only be used by the Department 

of the Treasury.

Account Title: Adjustment to Total Resources - Disposition of Canceled Payables

Account Number: 420800

Normal Balance: Credit

Definition: This account is used to record the amount of an adjustment to a canceled 

payable in a canceled Treasury Appropriation Fund Symbol (for example, an 

adjustment is to pay for a canceled payable).

Account Title: Anticipated Reimbursements

Account Number: 421000

Normal Balance: Debit

Definition: This account is used to record the estimate of reimbursements expected to be 

earned during the current fiscal year, based on customer orders or services 

received or provided.

Account Title: Liquidation of Deficiency - Offsetting Collections

Account Number: 421200

Normal Balance: Debit

Definition: This account is used to record the amount of current-year spending authority 

from offsetting collections reclassified to liquidate a prior-year deficiency. 

This excludes reimbursable and unfilled customer order activity.

Account Title: Anticipated Expenditure Transfers from Trust Funds

Account Number: 421500

Normal Balance: Debit

Definition: This account is used to record the amount of anticipated appropriation 

expenditure transfers from a trust fund to a general fund during the fiscal 

year. In exceptional cases, this includes anticipated expenditure transfers to 

trust fund accounts, (for example, where the recipient account is a Limitation 

on Administrative Expenses trust fund) and anticipated expenditure transfers 

from a special fund (for example where the paying account is the Treasury 

Forfeiture Fund). 
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 81 March 2021

Account Title: Anticipated Offsetting Collections - Expenditure Transfer from Trust 

Funds - Adjustments for Trust Fund Share - Prior Year

Account Number: 421512

Normal Balance: Debit

Definition: The amount of anticipated offsetting collections derived from either the 

Harbor Maintenance or Inland Waterways trust fund where the appropriation 

derived from the General Fund of the U.S. Government is adjusted 

downward and a prior year appropriation act is cited. Corps of Engineers -

Civil Works use only.

Account Title: Unfilled Customer Orders Without Advance

Account Number: 422100

Normal Balance: Debit

Definition: This account is used to record the total amount of unearned reimbursable 

orders accepted without an advance. This account represents the amount of 

goods and/or services to be furnished for other federal government entities 

and for the public, if permitted by law and by long-standing, generally 

accepted practice. It also includes amounts for "jointly supported projects." 

At the time goods and/or services are furnished, the amount becomes 

reimbursements earned. This account does not close at year-end.

Account Title: Unfilled Customer Orders With Advance

Account Number: 422200

Normal Balance: Debit

Definition: This account is used to record the total amount of unearned reimbursable 

orders accepted with an advance. This account represents the amount of 

goods and/or services to be furnished for other federal government entities or 

the public. It also includes amounts for "jointly supported projects." At the 

time goods and/or services are furnished, the amount becomes 

reimbursements earned. This account does not close at year-end.

Account Title: Uncollected Subsidy from Program Account

Account Number: 422300

Normal Balance: Debit

Definition: This account is used to record the amount of subsidy due to a financing 

account but not yet collected from a program account. This account does not 

close at year end
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 82 March 2021

Account Title: Expenditure Transfers From Trust Funds - Receivable

Account Number: 422500

Normal Balance: Debit

Definition: This account is used to record the amount of expenditure transfers from a 

trust fund to a general fund, authorized by law but not yet collected. In 

exceptional cases, this includes expenditure transfers receivable in trust fund 

accounts (for example, where the recipient account is a Limitation on 

Administrative Expenses trust fund) and expenditure transfers receivable 

from a special fund (for example where the paying account is the Treasury 

Forfeiture Fund). This account does not close at year-end. For Corps of 

Engineers - Civil Works, this USSGL account only applies to current year.

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds -

Receivable - Adjustments for Trust Fund Share - Prior Year

Account Number: 422512

Normal Balance: Debit

Definition: The amount of offsetting collections receivable derived from either the 

Harbor Maintenance or Inland Waterways trust fund where the appropriation 

derived from the General Fund of the U.S. Government is adjusted 

downward and a prior year appropriation act is cited. Corps of Engineers -

Civil Works use only. This account reflects activity that must adjust to zero 

before the period twelve adjusted trial balance submission.

Account Title: Unfilled Customer Orders Without Advance - Transferred

Account Number: 423000

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 422100, 

"Unfilled Customer Orders Without Advance," transferred from one 

Treasury Appropriation Fund Symbol to another. Although the normal 

balance for this account is debit, it is acceptable for this account to have a 

credit balance.

Account Title: Unfilled Customer Orders With Advance - Transferred

Account Number: 423100

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 422200, 

"Unfilled Customer Orders With Advance," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is credit, it is acceptable for this account to have a debit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 83 March 2021

Account Title: Appropriation Trust Fund Expenditure Transfers - Receivable -

Transferred

Account Number: 423200

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 422500, 

"Appropriation Trust Fund Expenditure Transfers - Receivable," transferred 

from one Treasury Appropriation Fund Symbol to another. Although the 

normal balance for this account is debit, it is acceptable for this account to 

have a credit balance.

Account Title: Reimbursements Earned - Receivable - Transferred

Account Number: 423300

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 425100, 

"Reimbursements Earned - Receivable," transferred from one Treasury 

Appropriation Fund Symbol to another. Although the normal balance for this 

account is debit, it is acceptable for this account to have a credit balance.

Account Title: Other Federal Receivables - Transferred

Account Number: 423400

Normal Balance: Debit

Definition: This account is used to record the amount in USSGL account 428700, 

"Other Federal Receivables," transferred from one Treasury Appropriation 

Fund Symbol to another. Although the normal balance for this account is 

debit, it is acceptable for this account to have a credit balance.

Account Title: Appropriations Reduced by Offsetting Collections or Receipts -

Collected

Account Number: 424000

Normal Balance: Credit

Definition: This account is used to record an amount equal to the actual 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. The balance in this account will be 

adjusted to zero at year-end.

Account Title: Reimbursements Earned - Receivable

Account Number: 425100

Normal Balance: Debit

Definition: This account is used to record the amount of reimbursements earned but not 

collected to date through the delivery of goods and performance of services. 

This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 84 March 2021

Account Title: Reimbursements Earned - Collected From Federal/Non-Federal 

Exception Sources

Account Number: 425200

Normal Balance: Debit

Definition: This account is used to record the amount of reimbursements earned and 

collected to date through the provision of goods and performance of services 

provided to Federal agencies/entities and non-Federal exception entities.

Account Title: Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

Account Number: 425300

Normal Balance: Debit

Definition: This account is used to record the total amount of prior-year reimbursable 

orders accepted with an advance and subsequently returned to the ordering 

entity as obligations and outlays.

Account Title: Reimbursements Earned - Collected From Non-Federal Sources

Account Number: 425400

Normal Balance: Debit

Definition: This account is used to record the amount of reimbursements earned and 

collected to date through the provision of goods and performance of services 

provided to a non-federal entity. Use USSGL account 425200 for 

reimbursement work with non-federal exception entities.

Account Title: Expenditure Transfers from Trust Funds - Collected

Account Number: 425500

Normal Balance: Debit

Definition: This account is used to record the amount of expenditure transfers collected 

by a general fund from a trust during the fiscal year. In exceptional cases, 

this includes expenditure transfers to trust fund accounts (for example, where 

the recipient account is a Limitation on Administrative Expenses trust fund) 

and expenditure transfers from a special fund (e.g. where the paying account 

is the Treasury Forfeiture Fund). For Corps of Engineers - Civil Works, this 

USSGL account only applies to current year.

Account Title: Offsetting Collections - Expenditure Transfer from Trust Funds -

Collected - Adjustments for Trust Fund Share - Prior Year

Account Number: 425512

Normal Balance: Debit

Definition: The amount of offsetting collections collected derived from either the 

Harbor Maintenance or Inland Waterways trust fund where the appropriation 

derived from the General Fund of the U.S. Government is adjusted 

downward and a prior year appropriation act is cited. Corps of Engineers -

Civil Works use only.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 85 March 2021

Account Title: Actual Collections of Governmental-Type Fees

Account Number: 426000

Normal Balance: Debit

Definition: This account is used to record the amount of fees collected during the fiscal 

year from non-federal sources arising from the federal government's exercise 

of its sovereign or governmental powers.

Account Title: Actual Collections of Business-Type Fees

Account Number: 426100

Normal Balance: Debit

Definition: This account is used to record the amount of fees collected during the fiscal 

year from non-federal sources resulting from business-type transactions.

Account Title: Actual Collections of Loan Principal

Account Number: 426200

Normal Balance: Debit

Definition: This account is used to record the total amount of loan principal collected 

during the fiscal year from non-federal sources.

Account Title: Actual Collections of Loan Interest

Account Number: 426300

Normal Balance: Debit

Definition: This account is used to record the total amount of loan interest collected 

during the fiscal year from non-federal sources.

Account Title: Actual Collections of Rent

Account Number: 426400

Normal Balance: Debit

Definition: This account is used to record the total amount of rent collected during the 

fiscal year from non-federal sources.

Account Title: Actual Collections From Sale of Foreclosed Property

Account Number: 426500

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from the sale of foreclosed property.

Account Title: Other Actual Business-Type Collections From Non-Federal Sources

Account Number: 426600

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from non-federal sources for which a specific USSGL account does not 

exist. These collections result from business-type transactions.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 86 March 2021

Account Title: Other Actual Governmental-Type Collections From Non-Federal 

Sources

Account Number: 426700

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from non-federal sources for which a specific USSGL account does not 

exist. These collections arise from the U.S. Federal Government's exercise of 

its sovereign or governmental powers.

Account Title: Interest Collected From Foreign Securities and Special Drawing 

Rights (SDR)

Account Number: 426800

Normal Balance: Debit

Definition: This account is used to record the amount of interest collected during the 

fiscal year from foreign securities and the amount of the net change 

consisting of interest, charges and assessments related to SDR's. Although 

the normal balance in this account is a debit, it is acceptable in certain 

instances for this account to have a credit balance when a loss is recognized. 

This USSGL account is to be used only by the Department of the Treasury.

Account Title: Actual Program Fund Subsidy Collected

Account Number: 427100

Normal Balance: Debit

Definition: This account is used to record the amount of subsidy for loan programs 

collected during the fiscal year by the financing fund from the program fund.

Account Title: Interest Collected From Treasury

Account Number: 427300

Normal Balance: Debit

Definition: This account is used to record the amount of interest collected during the 

fiscal year from the Department of the Treasury.

Account Title: Actual Collections From Liquidating Fund

Account Number: 427500

Normal Balance: Debit

Definition: This account is used to record the amount the financing fund collects during 

the fiscal year from the liquidating fund for assuming pre-credit reform loans 

for which the terms have been modified.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 87 March 2021

Account Title: Actual Collections From Financing Fund

Account Number: 427600

Normal Balance: Debit

Definition: This account is used to record the amount collected by the program fund or 

liquidating fund from the financing fund during the year. This will include 

liquidating fund collections for modified direct loans transferred to the 

financing fund, program fund collections for negative subsidies, downward 

reestimates in mandatory loan programs, or other interfund collections paid 

from the financing fund.

Account Title: Other Actual Collections - Federal/Non-Federal Exception Sources

Account Number: 427700

Normal Balance: Debit

Definition: This account is used to record the amount collected during the fiscal year 

from federal entities and non-federal exception entities for which a specific 

USSGL account has not been established.

Account Title: Interest Receivable From Treasury

Account Number: 428300

Normal Balance: Debit

Definition: This account is used to record the amount of interest due but not collected 

from Department of the Treasury. This account does not close at year-end.

Account Title: Receivable From the Liquidating Fund

Account Number: 428500

Normal Balance: Debit

Definition: This account is used to record the amount due to the financing fund but not 

collected from the liquidating fund for assuming pre-credit reform loans for 

which the terms have been modified. This account does not close at yearend.

Account Title: Receivable From the Financing Fund

Account Number: 428600

Normal Balance: Debit

Definition: This account is used to record the amount due but not yet collected by the 

program fund or liquidating fund from the financing fund during the year. 

This will include liquidating fund collections for modified direct loans 

transferred to the financing fund, program fund collections for negative 

subsidies, downward reestimates in mandatory loan programs, or other 

interfund collections paid from the financing fund. This account does not 

close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 88 March 2021

Account Title: Other Federal Receivables

Account Number: 428700

Normal Balance: Debit

Definition: This account is used to record the amount of uncollected amounts due from 

federal entities for which a specific USSGL account has not been 

established. This could include refunds receivable from federal sources 

because of overpayments. This account does not close at year-end.

Account Title: Amortization of Investments in U.S. Treasury Zero Coupon Bonds

Account Number: 429000

Normal Balance: Debit

Definition: This account is used to record the amount of amortized discount in Treasury 

Appropriation Fund Symbols that invest offsetting collections in U.S. 

Treasury Zero Coupon Bonds.

Account Title: Adjustments to the Exchange Stabilization Fund (ESF)

Account Number: 429500

Normal Balance: Debit

Definition: This account is used to record the amount of increase or decrease in the 

Exchange Stabilization Fund as a result of revaluation, foreign exchange rate 

adjustments, and special liabilities (general allocations and special drawing 

rights certificates). Although the normal balance in this account is a debit, it 

is acceptable in certain instances for this account to have a credit balance 

when a loss is recognized. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Adjustments to the International Monetary Fund

Account Number: 429590

Normal Balance: Debit

Definition: This account is used to record the amount of increase or decrease in 

International Monetary Fund as a result of revaluation and foreign exchange 

rate adjustments. Although the normal balance in this account is a debit, it is 

acceptable in certain instances for this account to have a credit balance 

(when a loss is recognized).

Account Title: Anticipated Recoveries of Prior-Year Obligations

Account Number: 431000

Normal Balance: Debit

Definition: This account is used to record estimated cancellations or downward 

adjustments of prior-year obligations anticipated for recovery in the current 

fiscal year (only use in unexpired multi-year or no-year funds).
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 89 March 2021

Account Title: Adjustments for Changes in Prior-Year Allocations of Budgetary 

Resources

Account Number: 432000

Normal Balance: Debit

Definition: This account is used to record the amount of adjustments made for the 

change in the allocation of budgetary resources between certain trust fund 

and federal entity general fund funding sources and performing accounts. 

Although the normal balance for this account is debit, it is acceptable for this 

account to have a credit balance.

Account Title: Canceled Authority

Account Number: 435000

Normal Balance: Credit

Definition: This account is used to record the amount of appropriation authority that is 

canceled 5 years after the expiration of an annual or a multi-year 

appropriation. This is part of the year-end process and does not involve a 

U.S. Treasury warrant. This account does not close at year-end.

Account Title: Partial or Early Cancellation of Authority

Account Number: 435100

Normal Balance: Credit

Definition: This account is used to record the amount of annual, multi-year, or no-year 

appropriation authority that is canceled early by administrative action in a 

definite account or by early cancellation of the entire appropriation.

Account Title: Partial Cancellation of Authority - International Monetary Fund

Account Number: 435190

Normal Balance: Credit

Definition: This account is used to record the amount of no-year appropriation authority 

that is canceled early by administrative action. This USSGL account can 

only be used by the Department of the Treasury.

Account Title: Appropriation Withdrawn

Account Number: 435400

Normal Balance: Credit

Definition: This account is used to record the amount of indefinite appropriations 

derived from the General Fund of the U.S. Government withdrawn due to 

recoveries of prior-year obligations.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 90 March 2021

Account Title: Cancellation of Appropriation From Unavailable Receipts

Account Number: 435500

Normal Balance: Credit

Definition: This account is used to record the amount of appropriated receipts in an 

expenditure account that is canceled and returned to the associated trust or 

special fund unavailable receipt account from which the amount was 

originally derived. The amounts are to be returned via Treasury warrant.

Account Title: Cancellation of Appropriation From Invested Balances

Account Number: 435600

Normal Balance: Credit

Definition: This account is used to record the amount of appropriated receipts in a trust 

or special fund expenditure account that is canceled and returned to the 

originating invested trust or special fund from which the amount was 

originally derived. The amounts are to be returned via Standard Form (SF) 

1151: Nonexpenditure Transfer Authorization.

Account Title: Cancellation of Appropriated Amounts Receivable From Invested 

Trust or Special Funds

Account Number: 435700

Normal Balance: Credit

Definition: This account is used to record the amount of appropriated receipts in a trust 

or special fund expenditure account, represented as a receivable from an 

invested trust or special fund, that is canceled. There is no movement of fund 

balance.

Account Title: Appropriation Purpose Fulfilled - Balance Not Available

Account Number: 436000

Normal Balance: Credit

Definition: This account is used to record the portion of the unobligated balances 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. This account does not close at the end of the year.

Account Title: Appropriation Purpose Fulfilled - To be Returned to Treasury

Account Number: 436001

Normal Balance: Debit

Definition: Unobligated balances in a no-year Treasury account where the amount was 

determined to be no longer available for obligation but must be made 

available to close a no-year Treasury account.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 91 March 2021

Account Title: Offset to Appropriation Realized for Redemption of Treasury 

Securities

Account Number: 437000

Normal Balance: Credit

Definition: This account is used to record the offset to appropriations received for the 

redemption of U.S. Treasury securities.

Account Title: Temporary Reduction - New Budget Authority

Account Number: 438200

Normal Balance: Credit

Definition: This account is used to record the amount of new budget authority 

temporarily reduced by enacted legislation in special and nonrevolving trust 

Treasury Appropriation Fund Symbols associated with a receipt account 

designated by the Department of the Treasury as "available." This account 

also may be used in revolving funds or for reductions of spending authority 

from offsetting collections only if it is deemed appropriate by Office of 

Management and Budget and/or a specific legislative action. For permanent 

reductions, refer to USSGL account 439200, "Permanent Reduction - New 

Budget Authority."

Account Title: Temporary Reduction - Prior-Year Balances

Account Number: 438300

Normal Balance: Credit

Definition: This account is used to record the amount of prior-year balances temporarily 

reduced by enacted legislation in special and nonrevolving trust Treasury 

Appropriation Fund Symbols associated with a receipt account designated by 

the Department of the Treasury as "available." This account also may be 

used in revolving funds or for reductions of spending authority from 

offsetting collections but only if it is deemed appropriate by Office of 

Management and Budget and/or a specific legislative action. For permanent 

reductions, refer to USSGL account 439300, "Permanent Reduction - PriorYear Balances."

Account Title: Temporary Reduction/Cancellation Returned by Appropriation

Account Number: 438400

Normal Balance: Credit

Definition: This account is used to record the amount of a temporary reduction or 

cancellation reclassified at year-end closing. Use only for Treasury 

Appropriation Fund Symbol (TAFS) receiving a temporary reduction or a 

cancellation of amounts payable from invested trust or special fund balances. 

Also use for the amount subsequently recorded as new budget authority and 

returned as an appropriation to a TAFS in the next year. This account does 

not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 92 March 2021

Account Title: Temporary Sequester Returned for Cancellation

Account Number: 438500

Normal Balance: Debit

Definition: This account is used to record the amount of appropriation derived from the 

General Fund of the U.S. Government or offsetting collections previously 

sequestered in the unexpired available but unavailable for obligation in the 

subsequent fiscal year that must be made available for cancellation.

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

New Budget Authority

Account Number: 438700

Normal Balance: Credit

Definition: This account is used to record the amount of new budget authority 

temporarily reduced by enacted legislation in a special or nonrevolving trust 

Treasury Appropriation Fund Symbol associated with a receipt account 

designated by the Department of the Treasury as "unavailable."

Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, 

Prior-Year Balances

Account Number: 438800

Normal Balance: Credit

Definition: This account is used to record the amount of prior-year balances temporarily 

reduced by enacted legislation in a special or nonrevolving trust Treasury 

Appropriation Fund Symbol associated with a receipt account designated by 

the Department of the Treasury as "unavailable."

Account Title: Reappropriations - Transfers-Out

Account Number: 439000

Normal Balance: Credit

Definition: This account is used to record the amount of budgetary resources transferred 

out based on a law that extends the availability of unobligated balances of 

budget authority that have expired, as a result of legislation enacted 

subsequent to the law that provided the budget authority. This transaction is 

accomplished via Standard Form (SF) 1151: Nonexpenditure Transfer 

Authorization.

Account Title: Adjustments to Indefinite Appropriations

Account Number: 439100

Normal Balance: Credit

Definition: This account is used to record the amount necessary to reconcile obligations 

with resources for indefinite appropriations derived from the General Fund 

of the U.S. Government. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 93 March 2021

Account Title: Adjustments to Indefinite Appropriations - International Monetary 

Fund

Account Number: 439190

Normal Balance: Credit

Definition: This account is used to record the amount necessary to reconcile obligations 

with resources for indefinite appropriations derived from the General Fund 

of the U.S. Government for International Monetary Fund. Although the 

normal balance for this account is credit, it is acceptable in certain instances 

for this account to have a debit balance. This USSGL account can only be 

used by the Department of the Treasury.

Account Title: Permanent Reduction - New Budget Authority

Account Number: 439200

Normal Balance: Credit

Definition: This account is used to record the amount of new budget authority 

permanently reduced by enacted legislation. For amounts appropriated from 

the General Fund of the U.S. Government or from unavailable receipts, there 

is an impact on fund balance. However, for reductions to contract authority 

and borrowing authority, there is no impact on fund balance. Also use this 

account to record reductions in special or nonrevolving trust fund 

expenditure Treasury Appropriation Fund Symbols funded by special or 

nonrevolving trust fund unavailable receipt accounts. Amounts classified as 

temporary reductions of new budget authority are posted to USSGL account 

438200, "Temporary Reduction - New Budget Authority."

Account Title: Permanent Reduction - Prior-Year Balances

Account Number: 439300

Normal Balance: Credit

Definition: This account is used to record the amount of prior-year balances 

permanently reduced by enacted legislation. For amounts appropriated from 

the General Fund of the U.S. Government or from unavailable receipts, there 

is an impact on fund balance. However, for reductions to contract authority 

and borrowing authority, there is no impact on fund balance. Also use this 

account to record permanent reductions in special or nonrevolving trust fund 

expenditure Treasury Appropriation Fund Symbols funded by special or 

nonrevolving trust fund unavailable receipt accounts. Amounts classified as 

temporary reductions of prior-year budgetary resources are posted to USSGL 

account 438300, ''Temporary Reduction - Prior-Year Balances." 
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 94 March 2021

Account Title: Receipts Unavailable for Obligation Upon Collection

Account Number: 439400

Normal Balance: Credit

Definition: This account is used to record the amount of receipts that, immediately upon 

collection, is not available for obligation. These receipts, or a portion 

thereof, may be available for investment before becoming available for 

obligation. For example, the authorizing legislation may specify a portion of 

the receipts is available for obligation, while the entire amount of the 

receipts is available for investment. This account does not close at year-end.

Account Title: Daily Inflation/Deflation Compensation Adjustment - Unavailable

Account Number: 439401

Normal Balance: Credit

Definition: Amount of daily inflation or deflation compensation to offset the amount

recorded in USSGL account 411400 or 427300 to result in no budgetary 

impact. The account does not close at year-end.

Account Title: Daily Inflation/Deflation Compensation Adjustment - Previously 

Unavailable

Account Number: 439402

Normal Balance: Debit

Definition: Amount of daily inflation or deflation compensation - previously 

unavailable, made available for obligation at the time of redemption of a 

Treasury Inflation-Protected Security.

Account Title: Unobligated Balances Made Available from Previously Unavailable 

Receipts - Adjustments for Trust Fund Share - Prior Year

Account Number: 439412

Normal Balance: Debit

Definition: The unobligated balance made available from receipts that were previously 

not immediately available for obligation upon collection. Amounts are made 

available for obligation pursuant to an increase in the trust fund share of a 

definite prior year appropriation for Corps of Engineers - Civil Works 

operating accounts. Corps of Engineers - Civil Works use only
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 95 March 2021

Account Title: Anticipated Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - Prior 

Year

Account Number: 439432

Normal Balance: Debit

Definition: Anticipated unobligated balance made available from receipts that were 

previously unavailable for obligation. Amounts are made available for 

obligation pursuant to an increase in the trust fund share of a definite prior 

year appropriation for Corps of Engineers - Civil Works operating accounts. 

Corps of Engineers - Civil Works use only.

Account Title: Authority Unavailable for Obligation Pursuant to Public Law -

Temporary - Current-Year Authority

Account Number: 439500

Normal Balance: Credit

Definition: This account is used to record authority (temporarily withheld by reason of 

specific statutory restrictions) may not be used until the specific legal 

requirements are met. This account reflects activity that must adjust to zero 

before the period twelve adjusted trial balance submission.

Account Title: Obligation Limitation - Temporary - Prior-Year and Current-Year 

Budget Authority

Account Number: 439504

Normal Balance: Credit

Definition: Budgetary resources (i.e., unobligated balances and current-year budget 

authority) unavailable for obligation due to annual limitation in 

appropriation act. This account reflects activity that must adjust to zero 

before the fourth quarter adjusted trial balance submission. Department of 

Transportation use only.

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection

Account Number: 439600

Normal Balance: Credit

Definition: This account is used to record the amount of authority in a special or trust 

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 year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 96 March 2021

Account Title: Appropriations (special or trust), Borrowing Authority and Contract 

Authority Temporarily Precluded From Obligation - Current-Year 

Balances

Account Number: 439700

Normal Balance: Credit

Definition: This account is used to record the amount of appropriations (derived from 

special or trust non-revolving fund receipts), borrowing authority and 

contract authority that becomes unavailable for obligation until specific legal 

requirements are met. For example, the portion of appropriated special or 

trust non-revolving fund receipts collected in the current fiscal year that is 

precluded from obligation at year-end because of a provision of law (such as 

a limitation on obligations or a benefit formula). For situations involving 

borrowing authority and contract authority, the use of this USSGL account is 

restricted. This account does not close at year-end.

Account Title: Appropriations Temporarily Precluded From Obligation - Prior-Year

Account Number: 439701

Normal Balance: Credit

Definition: This account is used based on situations where total budgetary resources are 

precluded from obligation in a fiscal year by a provision of law (such as a 

limitation on obligations), the amount of unobligated balances of 

appropriations (derived from special and trust non-revolving fund receipts) 

that becomes unavailable for obligation until specific legal requirements are 

met is also precluded in special and non-revolving trust funds. This balance, 

in the Appropriations Temporarily Precluded From Obligation - Prior-Year 

account, is the result of recoveries of prior-year obligations and/or 

unobligated balance transfers in.

Account Title: Appropriations Temporarily Precluded From Obligation

Account Number: 439730

Normal Balance: Credit

Definition: This account is used to record the amount of appropriations (derived from 

the General Fund of the U.S. Government) that becomes unavailable for 

obligation until specific legal requirements are met. The use of this USSGL 

account is restricted. This account does not close at year-end.

Account Title: Offsetting Collections Temporarily Precluded From Obligation

Account Number: 439800

Normal Balance: Credit

Definition: This account is used to record the amount of offsetting collections that 

becomes unavailable for obligation until specific legal requirements are met. 

This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 97 March 2021

Account Title: Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts and Appropriations Temporarily Precluded 

From Obligation

Account Number: 439900

Normal Balance: Credit

Definition: This account is used to record the amount of authority in a special or trust 

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 year-end. 

Account Title: Unapportioned Authority - Pending Rescission

Account Number: 442000

Normal Balance: Credit

Definition: This account is used to record the total amount of budgetary resources 

withheld pending rescission action by the United States Congress.

Account Title: Unapportioned Authority - OMB Deferral

Account Number: 443000

Normal Balance: Credit

Definition: This account is used to record the amount of budgetary authority specifically 

withheld from apportionment by Office of Management and Budget.

Account Title: Unapportioned Authority

Account Number: 445000

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources not yet apportioned. These funds are not available for obligation.

Account Title: Apportionments

Account Number: 451000

Normal Balance: Credit

Definition: This account is used to record the amounts apportioned by Office of 

Management and Budget that are available for allotment in a current or 

subsequent period.

Account Title: Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Account Number: 459000

Normal Balance: Credit

Definition: This account is used to record anticipated amounts apportioned for the 

current or subsequent periods, for programs subject to apportionment. These 

amounts are unavailable for obligation.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 98 March 2021

Account Title: Allotments - Realized Resources

Account Number: 461000

Normal Balance: Credit

Definition: This account is used to record the current-period amount available for 

obligation or commitment. Allowances or suballotments may be established 

at the federal entity level.

Account Title: Unobligated Funds Exempt From Apportionment

Account Number: 462000

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources in programs exempt from apportionment that is available for 

commitment and obligation. This account does not close at year-end.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund

Account Number: 462090

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources in programs exempt from apportionment that is available for 

commitment and obligation for the International Monetary Fund. This 

account does not close at year-end. This USSGL account can only be used 

by the Department of the Treasury.

Account Title: Unobligated Funds Exempt From Apportionment - International 

Monetary Fund - New Arrangements to Borrow (NAB)

Account Number: 462091

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated budgetary 

resources in programs exempt from apportionment that is available for 

commitment and obligation for the International Monetary Fund, New 

Arrangements to Borrow. This account does not close at year-end. This 

USSGL account can only be used by the Department of the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 99 March 2021

Account Title: Funds Not Available - Adjustments to the Exchange Stabilization 

Fund (ESF)

Account Number: 463500

Normal Balance: Credit

Definition: This account is used to record funds not available for 

commitment/obligations. The amount of increase or decrease in the 

Exchange Stabilization Fund as a result of revaluation, foreign exchange rate 

adjustments, and special liabilities (general allocations and special drawing 

rights certificates). Although the normal balance in this account is a credit, it 

is acceptable in certain instances for this account to have a debit balance 

when a loss is recognized. This USSGL account is to be used only by the 

Department of the Treasury. This account does not close at year-end.

Account Title: Allotments - Expired Authority

Account Number: 465000

Normal Balance: Credit

Definition: This account is used to record the amount of unobligated appropriation 

authority from prior years that is no longer available for new obligations. 

This authority is only available for adjustments to existing obligations.

Account Title: Anticipated Resources - Programs Exempt From Apportionment

Account Number: 469000

Normal Balance: Credit

Definition: This account is used to record anticipated amounts in programs exempt from 

apportionment.

Account Title: Commitments - Programs Subject to Apportionment

Account Number: 470000

Normal Balance: Credit

Definition: This account is used to record the amount of allotment or lower-level 

authority committed in anticipation of obligation for programs subject to 

apportionment.

Account Title: Commitments - Programs Exempt From Apportionment

Account Number: 472000

Normal Balance: Credit

Definition: This account is used to record the amount of allotment or lower level 

authority committed in anticipation of obligation for programs exempt from 

apportionment.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 100 March 2021

Account Title: Undelivered Orders - Obligations, Unpaid

Account Number: 480100

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered, 

which have not been actually or constructively received and for which 

amounts have not been prepaid or advanced. This includes amounts specified 

in other contracts or agreements such as grants, program subsidies, 

undisbursed loans and claims, and similar events for which an advance or 

prepayment has not occurred. This account does not close at year-end.

Account Title: Undelivered Orders - Obligations, Prepaid/Advanced

Account Number: 480200

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered, 

which have not been actually or constructively received but have been 

prepaid or advanced. This includes amounts specified in other contracts or 

agreements such as grants, program subsidies, undisbursed loans and claims, 

and similar events for which an advance or prepayment has occurred. This 

account does not close at year-end.

Account Title: Undelivered Orders - Obligations Transferred, Unpaid

Account Number: 483100

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered 

and obligated in one Treasury Appropriation Fund Symbol (TAFS) and 

transferred to or from another TAFS, which have not been actually or 

constructively received and not prepaid or advanced at the time of transfer. 

This includes amounts specified in other contracts or agreements such as 

grants, program subsidies, undisbursed loans and claims, and similar events 

for which an advance or prepayment has not occurred. Although the normal 

balance for this account is credit, it is acceptable for this account to have a 

debit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 101 March 2021

Account Title: Undelivered Orders - Obligations Transferred, Prepaid/Advanced

Account Number: 483200

Normal Balance: Credit

Definition: This account is used to record the amount of goods and/or services ordered 

and obligated in one Treasury Appropriation Fund Symbol (TAFS) and 

transferred to or from another TAFS, which have not been actually or 

constructively received but have been prepaid or advanced at the time of 

transfer. This includes amounts specified in other contracts or agreements 

such as grants, program subsidies, undisbursed loans and claims, and similar 

events for which an advance or prepayment has not occurred. Although the 

normal balance for this account is credit, it is acceptable for this account to 

have a debit balance.

Account Title: Downward Adjustments of Prior-Year Unpaid Undelivered Orders -

Obligations, Recoveries

Account Number: 487100

Normal Balance: Debit

Definition: This account is used to record the amount of recoveries during the current 

fiscal year resulting from downward adjustments to obligations originally 

recorded in a prior fiscal year in USSGL account 480100, "Undelivered 

Orders - Obligations, Unpaid."

Account Title: Downward Adjustments of Prior-Year Prepaid/Advanced 

Undelivered Orders - Obligations, Refunds Collected

Account Number: 487200

Normal Balance: Debit

Definition: This account is used to record the amount of cash refunds during the current 

fiscal year resulting from downward adjustments to obligations that were 

originally recorded in a prior fiscal year in USSGL account 480200, 

"Undelivered Orders - Obligations, Prepaid/Advanced."

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Unpaid

Account Number: 488100

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments during the 

current fiscal year to obligations that were originally recorded in a prior 

fiscal year in USSGL account 480100, "Undelivered Orders - Obligations, 

Unpaid."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 102 March 2021

Account Title: Upward Adjustments of Prior-Year Undelivered Orders -

Obligations, Prepaid/Advanced

Account Number: 488200

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments during the 

current fiscal year to obligations that were originally recorded in a prior 

fiscal year in USSGL account 480200, "Undelivered Orders - Obligations, 

Prepaid/Advanced."

Account Title: Delivered Orders - Obligations, Unpaid

Account Number: 490100

Normal Balance: Credit

Definition: This account is used to record the amount accrued or due for: (1) services 

performed by employees, contractors, vendors, carriers, grantees, lessors, 

and other government funds; (2) goods and tangible property received; and 

(3) programs for which no current service performance is required such as 

annuities, insurance claims, benefit payments, loans, etc. This account does 

not close at year-end.

Account Title: Delivered Orders - Obligations, Paid

Account Number: 490200

Normal Balance: Credit

Definition: This account is used to record the amount paid/outlayed for: (1) services 

performed by employees, contractors, vendors, carriers, grantees, lessors, 

and other government funds; (2) goods and tangible property received; and 

(3) programs for which no current service performance is required such as 

annuities, insurance claims, benefit payments, loans, etc.

Account Title: Authority Outlayed Not Yet Disbursed

Account Number: 490800

Normal Balance: Credit

Definition: This account is used to record the amount of authority outlayed but not yet 

disbursed. Use only in specific circumstances, such as for interest on certain 

Bureau of the Fiscal Service securities. This account does not close at yearend.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 103 March 2021

Account Title: Delivered Orders - Obligations Transferred, Unpaid

Account Number: 493100

Normal Balance: Credit

Definition: This account is used to record the amount in USSGL account 490100, 

"Delivered Orders - Obligations, Unpaid," which was transferred during the 

fiscal year to or from another Treasury Appropriation Fund Symbol. This 

includes amounts accrued or due for: (1) services performed by employees, 

contractors, vendors, carriers, grantees, lessors, and other government funds; 

(2) goods and tangible property received; and (3) programs for which no 

current service performance is required such as annuities, insurance claims, 

benefit payments, loans, etc. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Downward Adjustments of Prior-Year Unpaid Delivered Orders -

Obligations, Recoveries

Account Number: 497100

Normal Balance: Debit

Definition: This account is used to record the amount of recoveries that were originally 

recorded in a prior fiscal year during the fiscal year resulting from 

downward adjustments to USSGL account 490100, "Delivered Orders -

Obligations, Unpaid."

Account Title: Downward Adjustments of Prior-Year Paid Delivered Orders -

Obligations, Refunds Collected

Account Number: 497200

Normal Balance: Debit

Definition: This account is used to record the amount of cash refunds during the fiscal 

year resulting from downward adjustments to USSGL account 490200, 

"Delivered Orders - Obligations, Paid," that were originally recorded in a 

prior fiscal year.

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Unpaid

Account Number: 498100

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments during the 

fiscal year to USSGL account 490100, "Delivered Orders - Obligations, 

Unpaid," or USSGL account 490200, "Delivered Orders - Obligations, 

Paid," that were originally recorded in a prior fiscal year.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 104 March 2021

Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, 

Paid

Account Number: 498200

Normal Balance: Credit

Definition: This account is used to record the amount of upward adjustments that were 

originally recorded in a prior fiscal year paid/outlayed during the fiscal year 

to USSGL account 490100, "Delivered Orders - Obligations, Unpaid," or 

USSGL account 490200, "Delivered Orders - Obligations, Paid."

Account Title: Revenue From Goods Sold

Account Number: 510000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from the sale of 

any purchased or finished goods processed for sale or use under a program 

of trading, manufacturing, etc.

Account Title: Contra Revenue for Goods Sold

Account Number: 510900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for goods sold when collection of amounts of revenue accrued is not 

expected. Amounts recorded are based on adjustments, returns, allowances, 

price redetermination, and refunds other than taxes where revenue is earned, 

but does not include credit losses.

Account Title: Revenue From Services Provided

Account Number: 520000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from the sale of 

services provided, including sale of power, transportation, etc.

Account Title: Contra Revenue for Services Provided

Account Number: 520900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for services provided when collection of amounts of revenue accrued is not 

expected. Amounts recorded are based on adjustments, returns, allowances, 

price redetermination, and refunds other than taxes where revenue is earned, 

but does not include credit losses.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 105 March 2021

Account Title: Interest Revenue - Other

Account Number: 531000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from interest 

not associated with investments or from borrowings/loans.

Account Title: Interest Revenue - Investments

Account Number: 531100

Normal Balance: Credit

Definition: This account is used to record the amount of interest revenue earned from 

investments.

Account Title: Interest Revenue - Loans Receivable/Uninvested Funds

Account Number: 531200

Normal Balance: Credit

Definition: This account is used to record the amount of interest revenue earned for 

credit reform and non-credit reform loans receivable and uninvested 

balances in credit reform financing funds.

Account Title: Interest Revenue - Subsidy Amortization

Account Number: 531300

Normal Balance: Credit

Definition: This account is used to record the amortized amount of subsidy cost 

allowance for direct loans that are subject to the Federal Credit Reform Act 

of 1990, as amended. The amortized amount is recognized as an increase or 

decrease in interest revenue. This revenue needs to be tracked separately 

from interest revenue collected from borrowers for reporting purposes. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance. (Refer to Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 2; "Accounting for Direct 

Loans and Loan Guarantees," as amended by FASAB SFFAS No. 19; 

"Technical Amendments to Accounting Standards For Direct Loans and 

Loan Guarantees in SFFAS 2").

Account Title: Dividend Income Accounted for Under the Provisions of the Federal 

Credit Reform Act

Account Number: 531400

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from declared 

dividends and associated distributions on equity investments accounted for 

under the provisions of the Federal Credit Reform Act of 1990.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 106 March 2021

Account Title: Contra Revenue for Dividend Income Accounted for Under the 

Provisions of the Federal Credit Reform Act

Account Number: 531500

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

earned from declared dividends and associated distributions on equity 

investments accounted for under the provisions of the Federal Credit Reform 

Act of 1990.

Account Title: Contra Revenue for Interest Revenue - Loans Receivable

Account Number: 531700

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for interest accrued on non-credit reform loans receivable when realization is 

not expected.

Account Title: Contra Revenue for Interest Revenue - Investments

Account Number: 531800

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for interest accrued on investments when realization is not expected, or to 

offset intra-governmental interest revenue in nonfiduciary deposit funds with 

investment authority, in compliance with Statement of Federal Financial 

Accounting Standards (SFFAS) 7, paragraph 239.

Account Title: Contra Revenue for Interest Revenue - Other

Account Number: 531900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in other 

revenue for interest accrued not associated with investments or 

borrowings/loans when realization is not expected. Amounts recorded are 

based on abatements, adjustments, returns, allowances, or price 

redeterminations.

Account Title: Penalties and Fines Revenue

Account Number: 532000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue from penalties and 

fines.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 107 March 2021

Account Title: Contra Revenue for Penalties and Fines

Account Number: 532400

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for penalties and fines when realization is not expected as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, paragraph 41.

Account Title: Administrative Fees Revenue

Account Number: 532500

Normal Balance: Credit

Definition: This account is used to record the amount of revenue earned from 

administrative fees.

Account Title: Contra Revenue for Administrative Fees

Account Number: 532900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for administrative fees when realization is not expected as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, paragraph 41.

Account Title: Funded Benefit Program Revenue

Account Number: 540000

Normal Balance: Credit

Definition: This account is used to record the amount of funded revenue recorded by 

administering agencies for retirement plans, insurance plans, and other 

annuities.

Account Title: Unfunded FECA Benefit Revenue

Account Number: 540500

Normal Balance: Credit

Definition: This account is used to record the amount of unfunded Federal Employees' 

Compensation Act (FECA) accrued revenue recorded by the Department of 

Labor due from employers.

Account Title: Contra Revenue for Unfunded FECA Benefit Revenue

Account Number: 540600

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in unfunded 

Federal Employees' Compensation Act (FECA) revenue for a benefit 

program based on adjustments as stipulated by law.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 108 March 2021

Account Title: Contra Revenue for Funded Benefit Program Revenue

Account Number: 540900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in funded 

revenue for a benefit program based on adjustments as stipulated by law.

Account Title: Insurance and Guarantee Premium Revenue

Account Number: 550000

Normal Balance: Credit

Definition: This account is used to record revenue earned from insurance and guarantee 

premiums.

Account Title: Contra Revenue for Insurance and Guarantee Premium Revenue

Account Number: 550900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for an insurance and guarantee premium based on adjustments stipulated by 

law not including credit losses.

Account Title: Donated Revenue - Financial Resources

Account Number: 560000

Normal Balance: Credit

Definition: This account is used to record the amount of financial resources donated to a 

federal entity from a non-federal source; for example, cash or securities.

Account Title: Contra Revenue for Donations - Financial Resources

Account Number: 560900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for donated financial resources that are returned; for example, cash or 

securities.

Account Title: Donated Revenue - Non-Financial Resources

Account Number: 561000

Normal Balance: Credit

Definition: This account is used to record the amount of non-financial resources donated 

to a federal entity from a non-federal source; for example, land or buildings.

Account Title: Contra Donated Revenue - Nonfinancial Resources

Account Number: 561900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for donated nonfinancial resources that are returned; for example, land or 

buildings.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 109 March 2021

Account Title: Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue received related to 

forfeitures of cash and cash equivalents.

Account Title: Contra Forfeiture Revenue - Cash and Cash Equivalents

Account Number: 564900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

received related to forfeitures of cash and cash equivalents when realization 

is not expected. Amounts recorded are based on adjustments, returns, 

allowances, price redetermination, and refunds other than taxes where 

revenue is earned.

Account Title: Forfeiture Revenue - Forfeitures of Property

Account Number: 565000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue received related to 

forfeitures of property.

Account Title: Contra Forfeiture Revenue - Forfeitures of Property

Account Number: 565900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

received related to forfeitures of property that are returned. Amounts 

recorded are based on adjustments, returns, allowances, price 

redetermination, and refunds other than taxes where revenue is earned.

Account Title: Expended Appropriations - Used - Accrued

Account Number: 570000

Normal Balance: Credit

Definition: This account is used to record the accrual of appropriations used during the 

fiscal year when goods and services are received or benefits are provided. 

Any funds that receive appropriations from the General Fund of the U.S. 

Government are to use this account.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 110 March 2021

Account Title: Appropriations - Expended - Accrued

Account Number: 570005

Normal Balance: Debit

Definition: This account is used to record the amount of General Fund of the U.S. 

Government-financed appropriations accrued by reporting entities during the 

fiscal year when goods and services are received or benefits are provided. 

This account corresponds to federal reporting entity's USSGL account 

570000 "Expended Appropriations - Used - Accrued." This account is for 

the General Fund of the U.S. Government use only.

Account Title: Appropriations - Expended - Disbursed

Account Number: 570006

Normal Balance: Debit

Definition: This account is used to record the amount of General Fund of the U.S. 

Government-financed appropriations disbursed by reporting entities during 

the fiscal year when goods and services are received or benefits are 

provided. This account corresponds to federal reporting entity's USSGL 

Account 570010, "Expended Appropriations - Disbursed." This account is 

for the General Fund of the U.S. Government use only when Fund Balance 

with Treasury is disbursed.

Account Title: Expended Appropriations - Disbursed

Account Number: 570010

Normal Balance: Credit

Definition: This account is used to record the disbursement of appropriations used 

during the fiscal year when goods and services are received or benefits are 

provided. Any funds that receive appropriations from the General Fund of 

the U.S. Government are to use this account when Fund Balance with 

Treasury is disbursed.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors - Years Preceding the Prior-Year

Account Number: 570500

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations due to errors in years preceding the prior-year's 

financial statements that resulted from mathematical mistakes, mistakes in 

the application of accounting principles, or oversight or misuse of facts that 

existed at the time the financial statements were prepared. Use only when 

comparative financial statements are being presented. Although the normal 

balance for this account is credit, it is acceptable in certain instances for this 

account to have a debit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 111 March 2021

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Corrections of Errors

Account Number: 570800

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations due to errors in prior-period financial statements 

that resulted from mathematical mistakes, mistakes in the application of 

accounting principles, or oversight or misuse of facts that existed at the time 

the financial statements were prepared. Use USSGL account 570500, 

"Expended Appropriations - Prior-Period Adjustments Due to Corrections of 

Errors - Years Preceding the Prior-Year" for the amount of net increase or 

decrease to expended appropriations due to errors occurring in years 

preceding the prior-year's financial statements. Although the normal balance 

for this account is credit, it is acceptable in certain instances for this account 

to have a debit balance.

Account Title: Appropriations - Expended - Prior-Period Adjustments

Account Number: 570810

Normal Balance: Debit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations due to a federal entity's prior-period adjustments. 

Although the normal balance for this account is a debit, it is acceptable in 

certain instances to have a credit balance.

Account Title: Expended Appropriations - Prior-Period Adjustments Due to 

Changes in Accounting Principles

Account Number: 570900

Normal Balance: Credit

Definition: This account is used to record the amount of net increase or decrease to 

expended appropriations from a prior-period due to a change from one 

generally accepted accounting principle to another one that can be justified 

as preferable or the adoption of a new Federal Accounting Standards 

Advisory Board (FASAB) standard. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 112 March 2021

Account Title: Transfer-in of Agency Unavailable Custodial and Non-Entity 

Collections

Account Number: 571000

Normal Balance: Credit

Definition: This account is used to record the amount of federal entity, non-entity and 

custodial collections transferred in by a reporting entity on behalf of the 

General Fund of the U.S. Government. This account corresponds to the 

federal reporting entity's Collections for Others Statement of Custodial 

Activity (USSGL account 599000) and Offset to Non-Entity Collections 

Statement of Changes in Net Position (USSGL account 599300). This 

account is for the General Fund of the U.S. Government use only.

Account Title: Accrual of Agency Amount To Be Collected - Custodial and NonEntity - General Fund of the U.S. Government

Account Number: 571200

Normal Balance: Credit

Definition: This account is used to record the accrued amount of non-entity, custodial 

collections, and custodial revenues to be collected by a reporting entity on 

behalf of the General Fund of the U.S. Government. This account 

corresponds to the federal reporting entity's Accrual Collections for Others 

Statement of Custodial Activity (USSGL account 599100) and Offset to 

Non-Entity Accrued Collections Statement of Changes in Net Position 

(USSGL account 599400). This account is for the General Fund of the U.S. 

Government use only.

Account Title: 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

Account Number: 571300

Normal Balance: Credit

Definition: This account is used to record a custodial or non-entity transactions between 

two federal entities, there is an entity who collects on behalf of another 

entity, but is not entitled to retain the collections (collecting entity or 

custodian) and an entity on whose behalf the collecting entity is collecting 

(receiving entity). This account should be used by the receiving entity to 

accrue the amount that will be transferred to them by the collecting entity. 

This USSGL account is a direct offset to the collecting entity's Accrual 

Collections for Others Statement of Custodial Activity (USSGL account 

599100), Offset to Non-Entity Accrued Collections Statement of Changes in 

Net Position (USSGL account 599400), and in certain situations, Collections 

for Others - Statement of Custodial Activity (USSGL account 599000).
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 113 March 2021

Account Title: Financing Sources Transferred In Without Reimbursement

Account Number: 572000

Normal Balance: Credit

Definition: This account is used to record the amount determined to increase the 

financing source of a reporting federal entity that occurs as a result of an 

asset being transferred in. The amount of the asset is recorded at book value 

of the transferring federal entity.

Account Title: Financing Sources Transferred Out Without Reimbursement

Account Number: 573000

Normal Balance: Debit

Definition: This account is used to record the amount determined to decrease the 

financing source of a reporting federal entity that occurs as a result of an 

asset being transferred out. The amount of the asset is recorded at book value 

as of the transfer date.

Account Title: Appropriated Dedicated Collections to be Transferred In

Account Number: 573500

Normal Balance: Credit

Definition: This account is used to record the amount to be appropriated to the 

expenditure account of dedicated collections, via warrant, from an 

unavailable receipt account. This is equal to the funding provided under a 

continuing resolution and apportioned in accordance with Office of 

Management and Budget's automatic apportionment bulletin. Pursuant to a 

continuing resolution or enacted annual appropriation act, the account may 

be used while awaiting a warrant from the unavailable receipt account. This 

account may be used while awaiting a warrant for reductions from the 

expenditure Treasury Account Symbol (TAS) to the unavailable receipt 

account. The balance in this account will adjust to zero when the Department 

of the Treasury's Bureau of the Fiscal Service issues a warrant and must 

adjust to zero by year-end. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 114 March 2021

Account Title: Appropriated Dedicated Collections to be Transferred Out

Account Number: 573600

Normal Balance: Debit

Definition: The amount to be appropriated from an unavailable receipt account to the 

expenditure account of dedicated collection, via warrant. This is equal to the 

funding provided under a continuing resolution and apportioned in 

accordance with Office of Management and Budget's automatic 

apportionment bulletin. Pursuant to a continuing resolution or enacted 

annual appropriation act, the account may be used while awaiting a warrant 

from the unavailable receipt account. This account may be used while 

waiting a warrant for reductions from the expenditure TAS to the 

unavailable receipt account. The balance in this account will adjust to zero 

when the Department of the Treasury's Bureau of the Fiscal Service issues a 

warrant and must adjust to zero by year-end. This account does not close at 

year-end.

Account Title: Appropriated Dedicated Collections Transferred In

Account Number: 574000

Normal Balance: Credit

Definition: This account is used to record the amount in the expenditure account of 

dedicated collections appropriated, via warrant, from an unavailable receipt 

account. Transactions using this account will have a budgetary impact.

Account Title: Appropriated Dedicated Collections Transferred Out

Account Number: 574500

Normal Balance: Debit

Definition: This account is used to record the amount in the unavailable receipt account 

of dedicated collections appropriated, via warrant, to an expenditure account.

Account Title: Expenditure Financing Sources - Transfers-In

Account Number: 575000

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred in, or to be transferred in, 

occurring as a result of a non-exchange expenditure transfer-in from a trust 

or federal fund (as defined by Office of Management and Budget (OMB)). 

Transactions using this account will have a budgetary impact.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 115 March 2021

Account Title: Non-Expenditure Financing Sources - Transfers-In - Other

Account Number: 575500

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred in, or to be transferred in, 

occurring as a result of a non-exchange, non-expenditure transfer-in between 

two trust funds or two federal funds (as defined by Office of Management 

and Budget (OMB)) where a credit to unexpended appropriations is not 

valid. This USSGL account excludes non-expenditure transfers classified as 

capital transfers. Transactions using this account will have a budgetary 

impact.

Account Title: Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers

Account Number: 575600

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred in, or to be transferred in, 

occurring as a result of a non-exchange, non-expenditure capital transfer-in 

to a General Fund Receipt Account. Transactions using this account will not 

have a budgetary impact.

Account Title: Expenditure Financing Sources - Transfers-Out

Account Number: 576000

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred out, or to be transferred out, 

occurring as a result of a non-exchange expenditure transfer-out to a trust or 

federal fund (as defined by Office of Management and Budget (OMB)). 

Transactions using this account will have a budgetary impact.

Account Title: Non-Expenditure Financing Sources - Transfers-Out - Other

Account Number: 576500

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred out, or to be transferred out, 

occurring as a result of a non-exchange, non-expenditure transfer-out 

between two trust funds or two federal funds (as defined by Office of 

Management and Budget (OMB)) where a debit to unexpended 

appropriations is not valid. This USSGL account excludes non-expenditure 

transfers classified as capital transfers. Transactions using this account will 

have a budgetary impact.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 116 March 2021

Account Title: Non-Expenditure Financing Sources - Transfers-Out - Capital

Transfers

Account Number: 576600

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources of a reporting 

federal entity representing funds transferred out, or to be transferred out, 

occurring as a result of a non-exchange, non-expenditure capital transfer to a 

General Fund Receipt Account. Transactions using this account will have a 

budgetary impact. 

Account Title: Non-Budgetary Financing Sources Transferred In

Account Number: 577500

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources transferred in 

or to be transferred in to an account such as a General Fund Receipt Account 

or a clearing account. The transfer has no budgetary impact. This USSGL 

account is on the USSGL crosswalk for the Statement of Changes in Net 

Position, but it is not included on the USSGL crosswalk for the Statement of 

Custodial Activity nor on a custodial footnote.

Account Title: Non-Budgetary Financing Sources Transferred Out

Account Number: 577600

Normal Balance: Debit

Definition: This account is used to record the amount of financing sources transferred 

out or to be transferred out to an account such as a General Fund Receipt 

Account or a clearing account. The transfer has no budgetary impact. This 

USSGL account is on the USSGL crosswalk for the Statement of Changes in 

Net Position, but it is not included on the USSGL crosswalk for the 

Statement of Custodial Activity nor on a custodial footnote.

Account Title: Authority Transfer Control In

Account Number: 577700

Normal Balance: Credit

Definition: This account is used to record an offset for the monitoring of the movement 

of Fund Balance with Treasury activity to another Treasury account symbol. 

This account is for the General Fund of U.S. Government use only.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 117 March 2021

Account Title: Authority Transfer Control Out

Account Number: 577800

Normal Balance: Debit

Definition: This account is used to record an offset for the monitoring of the movement 

of Fund Balance with Treasury or activity to another Treasury account 

symbol. This account is for the General Fund of the U.S. Government use 

only.

Account Title: Imputed Financing Sources

Account Number: 578000

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources recorded by 

the receiving federal entity to cover imputed costs. The balance in this 

account must equal the balance in USSGL account 673000, "Imputed 

Costs."

Account Title: Other Financing Sources

Account Number: 579000

Normal Balance: Credit

Definition: This account is used to record financing sources (as opposed to revenues 

earned for provision of goods and services) not provided for in other 

accounts. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Other Non-Budgetary Financing Sources for Debt 

Accruals/Amortization

Account Number: 579001

Normal Balance: Credit

Definition: This account is for Treasury's Bureau of the Fiscal Service use, to record 

accruals and amortization related to debt that have not yet been outlayed. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.

Account Title: Other General Fund Financing Sources

Account Number: 579010

Normal Balance: Debit

Definition: This account is used to record amounts that are authorized by law to be 

financed by the General Fund of the U.S. Government. This account is for 

the General Fund of the U.S. Government use only. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 118 March 2021

Account Title: Adjustment to Financing Sources - Credit Reform

Account Number: 579100

Normal Balance: Debit

Definition: This account is used to record the amount of adjustment to financing sources 

for a downward reestimate of subsidy expense, negative subsidy, or for 

modification adjustment transfer (MAT). Record as a debit in the credit 

reform program account to offset the negative (credit) subsidy expense or 

gain. Record as a credit in the credit reform financing account to offset the 

debit to the loan guarantee liability or direct loan allowance for subsidy.

Account Title: Financing Sources To Be Transferred Out - Contingent Liability

Account Number: 579200

Normal Balance: Debit

Definition: This account is used to record the amount of future financing sources that 

will be transferred out as a capital transfer to a General Fund Receipt 

Account. This account should be recorded as a debit when a contingent 

liability is recorded. A contingent liability related to a capital transfer should 

not be associated with a cost but, instead, should be associated with a future 

non-expenditure capital transfer to a General Fund Receipt Account. 

Transactions using this account will not have a budgetary impact.

Account Title: Seigniorage

Account Number: 579500

Normal Balance: Credit

Definition: The amount of increase in the net position of the U.S. Federal Government 

for the face value of newly minted coins less the cost of production, which 

includes the cost of metal, manufacturing, and transportation. Seigniorage 

results from the sovereign power of the U.S. Federal Government to directly 

create money and, although it is not an inflow of resources from the public, 

it does increase the U.S. Federal Government's net position in the same 

manner as an inflow of resources. It is not demanded, earned, or donated; 

therefore, it is recognized as a financing source rather than revenue. An 

example is coins delivered to a Federal Reserve Bank in return for deposits. 

This account is used only by the United States Mint.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 119 March 2021

Account Title: Tax Revenue Collected - Not Otherwise Classified

Account Number: 580000

Normal Balance: Credit

Definition: This account is used to record the amount of taxes collected that are not 

otherwise identified resulting from the exercise of the U.S. Federal 

Government's sovereign powers to tax. Initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)) 

may record this account only if a more specific USSGL tax account does not 

exist. Initial collectors should record the Federal/Non-Federal Code attribute 

domain value "N."

Account Title: Tax Revenue Collected - Individual

Account Number: 580100

Normal Balance: Credit

Definition: This account is used to record the amount of taxes collected from individuals 

resulting from the U.S. Federal Government's sovereign power to tax. Initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service (IRS)) of tax revenue collected for individuals should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Collected - Corporate

Account Number: 580200

Normal Balance: Credit

Definition: This account is used to record the amount of taxes and fees collected from 

corporations resulting from the U.S. Federal Government's sovereign power 

to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service (IRS)) of corporate taxes should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Collected - Unemployment

Account Number: 580300

Normal Balance: Credit

Definition: This account is used to record the amount of unemployment taxes collected 

from employers resulting from the U.S. Federal Government's sovereign 

power to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service (IRS)) of unemployment taxes should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 120 March 2021

Account Title: Tax Revenue Collected - Excise

Account Number: 580400

Normal Balance: Credit

Definition: This account is used to record the amount of excise tax collected on the 

manufacture or purchase of commodities or services resulting from the U.S. 

Federal Government's sovereign power to tax. Initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)) of excise taxes should report using this specific USSGL account with 

the Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Collected - Estate and Gift

Account Number: 580500

Normal Balance: Credit

Definition: This account is used to record the amount of estate and gift tax collected 

from individuals on the excess of a predetermined amount received from an 

estate or a gift resulting from the U.S. Federal Government's sovereign 

power to tax. Initial collectors or U.S. Federal Government custodians (for 

example, the Internal Revenue Service (IRS)) of estate and gift taxes should 

report using this specific USSGL account with the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Collected - Customs

Account Number: 580600

Normal Balance: Credit

Definition: This account is used to record the amount of duties (taxes) collected from the 

import of foreign goods resulting from the U.S. Federal Government's 

sovereign power to tax. Initial collectors or U.S. Federal Government 

custodians (for example, the Internal Revenue Service (IRS)) of customs 

taxes should report using this specific USSGL account with the 

Federal/Non-Federal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Not Otherwise Classified

Account Number: 582000

Normal Balance: Credit

Definition: The amount of accrual adjustment related to taxes and fees due not otherwise 

identified that result from the U.S. Federal Government's sovereign power to 

tax and reported by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service). Record this account only if a 

more specific USSGL tax revenue accrual account does not exist. Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 121 March 2021

Account Title: Tax Revenue Accrual Adjustment - Individual

Account Number: 582100

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

taxes and fees due from individuals resulting from the U.S. Federal 

Government's sovereign power to tax. Initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)) 

should report using this specific USSGL account with the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Corporate

Account Number: 582200

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

taxes and fees due from corporations resulting from the U.S. Federal 

Government's sovereign power to tax. Initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)) 

should report using this specific USSGL account with the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Unemployment

Account Number: 582300

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

unemployment taxes due from currently employed individuals resulting from 

the U.S. Federal Government's sovereign power to tax and reported by initial 

collectors or Federal custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Excise

Account Number: 582400

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

excise tax collected on the manufacture or purchase of commodities or 

services resulting from the U.S. Federal Government's sovereign power to 

tax and reported by initial collectors or U.S. Federal Government custodians 

(for example, the Internal Revenue Service (IRS)). Initial collectors should 

record the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 122 March 2021

Account Title: Tax Revenue Accrual Adjustment - Estate and Gift

Account Number: 582500

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

estate and gift tax collected from individuals on the excess of a 

predetermined amount received from an estate or a gift resulting from the 

U.S. Federal Government's sovereign power to tax and reported by initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service (IRS)). Initial collectors should record the Federal/NonFederal Code attribute domain value "N."

Account Title: Tax Revenue Accrual Adjustment - Customs

Account Number: 582600

Normal Balance: Credit

Definition: This account is used to record the amount of accrual adjustment related to 

duties (taxes) collected from the import of foreign goods resulting from the 

U.S. Federal Government's sovereign power to tax and reported by initial 

collectors or U.S. Federal Government custodians (for example, the Internal 

Revenue Service (IRS)). Initial collectors should record the Federal/NonFederal Code attribute domain value "N."

Account Title: Contra Revenue for Taxes - Not Otherwise Classified

Account Number: 583000

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for taxes not otherwise identified when realization is not expected, as 

defined in Federal Accounting Standards Advisory Board (FASAB) 

Statement of Federal Financial Accounting Standards (SFFAS) No.7, 

"Accounting for Revenue and Other Financing Sources," and reported by 

initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service). Record this account only if a more specific 

USSGL contra revenue tax account does not exist. Initial collectors should 

record the Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 123 March 2021

Account Title: Contra Revenue for Taxes - Individual

Account Number: 583100

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for individual taxes when realization is not expected, as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources" and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Corporate

Account Number: 583200

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for corporate taxes when realization is not expected, as defined in Federal 

Financial Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 7, "Accounting for 

Revenue and Other Financing Sources," and reported by initial collectors or 

Federal custodians (for example, the Internal Revenue Service (IRS)). Initial 

collectors should record the Federal/Non-Federal Code attribute domain 

value "N."

Account Title: Contra Revenue for Taxes - Unemployment

Account Number: 583300

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for unemployment taxes when realization is not expected, as defined in 

Federal Accounting Standards Advisory Board (FASAB) Statement of 

Federal Financial Accounting Standards (SFFAS) No. 7, "Accounting for 

Revenue and Other Financing Sources," and reported by initial collectors or 

U.S. Federal Government custodians (for example, the Internal Revenue 

Service (IRS)). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 124 March 2021

Account Title: Contra Revenue for Taxes - Excise

Account Number: 583400

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for excise taxes when realization is not expected, as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources," and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Contra Revenue for Taxes - Estate and Gift

Account Number: 583500

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for estate and gift taxes when realization is not expected, as defined in 

Federal Accounting Standards Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources," reported by initial collectors or U.S. Federal 

Government custodians (for example, the Internal Revenue Service (IRS)). 

Initial collectors should record the Federal/Non-Federal Code attribute 

domain value "N."

Account Title: Contra Revenue for Taxes - Customs

Account Number: 583600

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

for customs taxes when realization is not expected, as defined in Federal 

Accounting Standards Advisory Board (FASAB) Statement of Federal 

Financial Accounting Standards (SFFAS) No. 7, "Accounting for Revenue 

and Other Financing Sources," and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Not Otherwise Classified

Account Number: 589000

Normal Balance: Debit

Definition: This account is used to record the amount of tax revenue refunds not 

otherwise identified that are payable or have been paid and reported by 

initial collectors or U.S. Federal Government custodians (for example, the 

Internal Revenue Service (IRS)). Initial collectors should record the 

Federal/Non-Federal Code attribute domain value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 125 March 2021

Account Title: Tax Revenue Refunds - Individual

Account Number: 589100

Normal Balance: Debit

Definition: This account is used to record the amount of individual tax revenue refunds 

that are payable or have been paid and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Corporate

Account Number: 589200

Normal Balance: Debit

Definition: This account is used to record the amount of corporate tax revenue refunds 

that are payable or have been paid and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Unemployment

Account Number: 589300

Normal Balance: Debit

Definition: This account is used to record the amount of unemployment tax revenue 

refunds that are payable or have been paid and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service (IRS)). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."

Account Title: Tax Revenue Refunds - Excise

Account Number: 589400

Normal Balance: Debit

Definition: This account is used to record the amount of excise tax revenue refunds that 

are payable or have been paid and collected by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Tax Revenue Refunds - Estate and Gift

Account Number: 589500

Normal Balance: Debit

Definition: This account is used to record the amount of estate and gift tax revenue 

refunds that are payable or have been paid and reported by initial collectors 

or U.S. Federal Government custodians (for example, the Internal Revenue 

Service (IRS)). Initial collectors should record the Federal/Non-Federal 

Code attribute domain value "N."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 126 March 2021

Account Title: Tax Revenue Refunds - Customs

Account Number: 589600

Normal Balance: Debit

Definition: This account is used to record the amount of customs tax revenue refunds 

that are payable or have been paid and reported by initial collectors or U.S. 

Federal Government custodians (for example, the Internal Revenue Service 

(IRS)). Initial collectors should record the Federal/Non-Federal Code 

attribute domain value "N."

Account Title: Other Revenue

Account Number: 590000

Normal Balance: Credit

Definition: This account is used to record the amount of revenue received but not 

otherwise classified in the USSGL.

Account Title: Contra Revenue for Other Revenue

Account Number: 590900

Normal Balance: Debit

Definition: This account is used to record the amount reflecting a reduction in revenue 

received (but not otherwise classified above) when realization is not 

expected. Amounts recorded are based on adjustments, returns, allowances, 

price redetermination, and refunds other than taxes where revenue is earned. 

Credit losses on other non-exchange revenue also are recorded in this 

account.

Account Title: Revenue and Other Financing Sources - Cancellations

Account Number: 591900

Normal Balance: Debit

Definition: This account is used to record the amount of canceled authority returned to 

the General Fund of the U.S. Government that was originally derived from 

revenue or other financing sources. Examples include spending authority 

from offsetting collections and special or trust fund receipts that are 

administratively withdrawn, for example, cancellations pursuant to 31 

U.S.C. 1555. Do not include amounts in special or trust fund expenditure 

accounts that are rescinded or returned to a specific General Fund Receipt 

Account.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 127 March 2021

Account Title: Cancellations of Revenue and Other Financing Sources - The General 

Fund of the U.S. Government

Account Number: 591910

Normal Balance: Credit

Definition: This account is used to record the amount of canceled authority derived from 

revenue and other financing sources returned to the General Fund of the U.S. 

Government. This USSGL account is for the General Fund of the U.S. 

Government use only.

Account Title: Valuation Change in Investments - Exchange Stabilization Fund 

(ESF)

Account Number: 592100

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of unrealized gain or 

loss on financial stability and foreign currency investments in the Exchange 

Stabilization Fund (ESF). Unrealized gain or loss is due to adjustments for 

market value to assets. Although the normal balance for this account is 

credit, it is acceptable in certain instances for this account to have a debit 

balance.

Account Title: Valuation Change in Investments for Federal Government Sponsored 

Enterprise

Account Number: 592200

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of unrealized gain or 

loss on financial stability investments, generally investments in Government 

Sponsored Enterprises (GSE) due to adjustments for market value to GSE 

assets. Although the normal balance for this account is credit, it is acceptable 

in certain instances for this account to have a debit balance.

Account Title: Valuation Change in Investments - Beneficial Interest in Trust

Account Number: 592300

Normal Balance: Credit

Definition: This account is used to record the accumulated amount of unrealized gain or 

loss on financial stability investments, generally beneficial interest in trust 

due to adjustments for market value to beneficial interest in trust assets. 

Although the normal balance for this account is credit, it is acceptable in 

certain instances for this account to have a debit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 128 March 2021

Account Title: Collections for Others - Statement of Custodial Activity

Account Number: 599000

Normal Balance: Debit

Definition: This account is used to record the amount of custodial revenue collected by a 

reporting federal entity for another federal agency, federal entity, or nonfederal entity. For amounts collected on behalf of the General Fund of the 

U.S. Government, use Federal/Non-Federal Code attribute domain value "G" 

and Transaction Partner Agency Identifier attribute domain value "099." For 

all other amounts, use the appropriate attribute domain values. This USSGL 

account is included on the USSGL crosswalk for the Statement of Custodial 

Activity or on a custodial footnote.

Account Title: Accrued Collections for Others - Statement of Custodial Activity

Account Number: 599100

Normal Balance: Debit

Definition: This account is used to record the amount of custodial revenue to be 

collected by a reporting federal entity for another federal agency, federal 

entity, or non-federal entity. For amounts to be collected on behalf of the 

General Fund of the U.S. Government, use Federal/Non-Federal Code 

attribute domain value "G" and Transaction Partner Agency Identifier 

attribute domain value "099." For all other amounts, use the appropriate 

attribute domain values. This USSGL account is included on the USSGL 

crosswalk for the Statement of Custodial Activity or on a custodial footnote.

Account Title: Offset to Non-Entity Collections - Statement of Changes in Net 

Position

Account Number: 599300

Normal Balance: Debit

Definition: This account is used to record the offset to amounts collected for another 

federal entity. For amounts collected on behalf of the General Fund of the 

U.S. Government, use Federal/Non-Federal Code attribute domain value "G" 

and Transaction Partner Agency Identifier attribute domain value "099." For 

all other amounts, use the appropriate attribute domain value. This USSGL 

account is included on the USSGL crosswalk for the Statement of Changes 

in Net Position, but it is not included on the USSGL crosswalk for the 

Statement of Custodial Activity or on a custodial footnote.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 129 March 2021

Account Title: Offset to Non-Entity Accrued Collections - Statement of Changes in 

Net Position

Account Number: 599400

Normal Balance: Debit

Definition: This account is used to record the offset to amounts to be collected for 

another federal entity. For amounts to be collected on behalf of the General 

Fund of the U.S. Government, use Federal/Non-Federal Code attribute 

domain value "G" and Transaction Partner Agency Identifier attribute 

domain value "099." For all other amounts, use the appropriate attribute 

domain value. This USSGL account is included on the USSGL crosswalk for 

the Statement of Changes in Net Position, but it is not included on the 

USSGL crosswalk for the Statement of Custodial Activity nor on a custodial 

footnote.

Account Title: Financing Sources Transferred In From Custodial Statement 

Collections

Account Number: 599700

Normal Balance: Credit

Definition: This account is used to record the amount of financing sources transferred 

into a special or trust non-revolving fund receipt account (respectively 

associated with either a special or trust non-revolving expenditure account) 

or a general or revolving fund expenditure account (as offsetting collections) 

from collections previously recorded on the Statement of Custodial Activity 

by a custodial collecting entity.

Account Title: Custodial Collections Transferred Out to a Treasury Account Symbol 

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

Account Number: 599800

Normal Balance: Debit

Definition: This account is used to record the amount of custodial collections recorded 

on the Statement of Custodial Activity that is transferred to a Treasury 

Account Symbol, other than the General Fund of the U.S. Government.

Account Title: Operating Expenses/Program Costs

Account Number: 610000

Normal Balance: Debit

Definition: This account is used to record the operating expenses and program costs not 

otherwise classified in other USSGL accounts. This includes employee 

benefit expense not specifically defined in USSGL account 640000, "Benefit 

Expense."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 130 March 2021

Account Title: Expensed Asset

Account Number: 615000

Normal Balance: Debit

Definition: This account is used to record the amount of expenses recognized by a 

purchasing federal entity when a capitalized asset acquired from another 

federal entity does not meet the purchasing entity's capitalization threshold.

Account Title: Contra Bad Debt Expense - Incurred for Others

Account Number: 619000

Normal Balance: Credit

Definition: This account is used to record the amount of bad debt expense related to 

accounts receivable held for others.

Account Title: Adjustment to Subsidy Expense

Account Number: 619900

Normal Balance: Credit

Definition: This account is used to record the amount of adjustment to subsidy expense 

in the program fund reflecting the amount of subsidy funds transferred to a 

special receipt account by the financing fund as a result of a downward 

reestimate. This account also will be used for recording the effect of negative 

subsidy on the program fund.

Account Title: Interest Expenses on Borrowing From the Bureau of the Fiscal 

Service and/or the Federal Financing Bank

Account Number: 631000

Normal Balance: Debit

Definition: This account is used to record the amount of interest expense incurred by the 

federal entity during the current fiscal year on amounts borrowed from 

Treasury's Bureau of the Fiscal Service and/or the Federal Financing Bank. 

Use Federal/Non-Federal Code attribute domain value "F" and Transaction 

Partner Agency Identifier "020."

Account Title: Interest Expenses on Securities

Account Number: 632000

Normal Balance: Debit

Definition: This account is used to record the amount of interest expense incurred by a 

federal entity during the current fiscal year on securities.

Account Title: Other Interest Expenses

Account Number: 633000

Normal Balance: Debit

Definition: This account is used to record the amount of interest expense incurred by a 

federal entity from late payment of accounts and loans, and the current 

interest accruing on amounts owed others that are not otherwise classified.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 131 March 2021

Account Title: Remuneration Interest

Account Number: 633800

Normal Balance: Debit

Definition: The amount of interest expense, with no budgetary outlay, incurred during 

the conversion from special drawings rights to U.S. dollars. This USSGL 

account is to be used only by the Department of the Treasury.

Account Title: Interest Expense Accrued on the Liability for Loan Guarantees

Account Number: 634000

Normal Balance: Debit

Definition: This account is used to record the amount of interest that is accrued and 

compounded on the liability of loan guarantees that are subject to the Federal 

Credit Reform Act of 1990, as amended. The accrued interest is recognized 

as an adjustment to interest expense. Although the normal balance for this 

account is debit, it is acceptable in certain instances for this account to have 

a credit balance. (Refer to Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 2; "Accounting for Direct Loans and Loan Guarantees," as amended by 

FASAB SFFAS No. 19; "Technical Amendments to Accounting Standards 

For Direct Loans and Loan Guarantees in SFFAS 2.")
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 132 March 2021

Account Title: Benefit Expense

Account Number: 640000

Normal Balance: Debit

Definition: Provided below are separate definitions for "program" and "administering" 

activities included in this account. For "program" activities, record the 

employer's portion of the contributions to the following employee benefit 

programs administered by federal entities: retirement, life insurance, health 

insurance, Voluntary Separation Incentive Payment (VSIP), Federal 

Employees' Compensation Act (FECA), unemployment for federal 

employees, Social Security (Old Age and Survivor's Insurance, 

Supplemental Security Income, Disability Insurance, Hospital Insurance (HiMedicare, Part A). Use Federal/Non-Federal Code attribute domain value 

"F" and Transaction Partner Agency Identifier (3-digit agency code) as 

defined in I TFM 2-4700. Note: Report in USSGL account 610000, 

"Operating Expenses/Program Costs," the costs for benefits not specifically 

listed above. In the specific instance of employer contributions to the Thrift 

Savings Plan, record in USSGL account 610000 with Federal/Non-Federal 

Code attribute domain value "N." For "administering" activities, record the 

amount of expense incurred for benefit payments to non-federal entities 

using Federal/Non-Federal Code attribute domain value "N" for reporting. 

This includes (but is not limited to) costs for retirement, life insurance, 

health insurance, VSIP, FECA, unemployment, entitlements (as listed in the 

definition of USSGL account 216000, "Entitlement Benefits Due and 

Payable"), and insurance guarantees; for example, flood insurance, crop 

insurance, and deposit insurance.

Account Title: Cost of Goods Sold

Account Number: 650000

Normal Balance: Debit

Definition: This account is used to record the total cost of inventory sold including raw 

materials, direct labor, and overhead.

Account Title: Applied Overhead

Account Number: 660000

Normal Balance: Credit

Definition: This account is used to record the amount of overhead cost distributed to 

work-in-process or construction-in-process.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 133 March 2021

Account Title: Cost Capitalization Offset

Account Number: 661000

Normal Balance: Credit

Definition: This account is used to record the amount of any costs originally recorded 

into another expense account that are directly linked to a specific job or a 

product. These costs are transferred to an "in-progress" asset account such as 

inventory-work-in-process, construction-in-progress, internal-use software in 

development, or a completed asset account.

Account Title: This account is used to record the Depreciation, Amortization, and 

Depletion

Account Number: 671000

Normal Balance: Debit

Definition: Expenses recognized by the process of allocating costs of an asset (tangible 

or intangible) over the period of time benefited or the asset's useful life.

Account Title: Bad Debt Expense

Account Number: 672000

Normal Balance: Debit

Definition: This account is used to record the amount of bad debt expense related to 

uncollectible non-credit reform receivables.

Account Title: Imputed Costs

Account Number: 673000

Normal Balance: Debit

Definition: This account is used to record the amount of costs incurred by a federal 

entity for goods and services provided and paid for in total, or in part, by 

other federal entities. Business-type activities, all personnel benefits, and all 

Treasury Judgment Fund settlements are required to be reported. Agencies 

may elect to recognize imputed costs for other types of inter-entity costs. 

The balance in this account must equal the balance in USSGL account 

578000, "Imputed Financing Sources."

Account Title: Other Expenses Not Requiring Budgetary Resources

Account Number: 679000

Normal Balance: Debit

Definition: This account is used to record the other costs that do not require budgetary 

resources (such as accounting for the issue of operating materials and 

supplies when the consumption method is used.)
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 134 March 2021

Account Title: Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental 

Administrative Fees

Account Number: 679500

Normal Balance: Credit

Definition: This account is used to record the amount that offsets intra-governmental 

administrative fees paid by nonfiduciary deposit funds, in compliance with 

SFFAS 7, paragraph 239.

Account Title: Future Funded Expenses

Account Number: 680000

Normal Balance: Debit

Definition: This account is used to record the amount of accrued expenses that are 

required to be funded from future-year appropriations. Examples include, but 

are not limited to, accrued annual leave expense and upward subsidy 

reestimates for credit reform loan programs. Although the normal balance 

for this account is debit, it is acceptable in certain instances for this account 

to have a credit balance. 

Account Title: Employer Contributions to Employee Benefit Programs Not 

Requiring Current-Year Budget Authority (Unobligated)

Account Number: 685000

Normal Balance: Debit

Definition: This account is used to record the amount of benefit expense incurred that 

does not require current-year budget authority (unobligated) by a federal 

entity for the employer's portion of contributions to employee benefit 

programs. This benefit expense includes Federal Employees' Compensation 

Act and unemployment for federal employees.

Account Title: Non-Production Costs

Account Number: 690000

Normal Balance: Debit

Definition: This account is used to record the costs incurred and recognized that are 

linked to events other than the production of goods and services. Examples 

include, but are not limited to, acquisition of general property, plant, and 

equipment (PP&E); heritage PP&E; stewardship land; reorganization costs; 

and nonrecurring cleanup costs resulting from facility abandonment that is 

not accrued. It also includes other post employment benefits, other than 

Federal Employees' Compensation Act and unemployment for federal 

employees reported in USSGL account 640000, "Benefit Expense."
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 135 March 2021

Account Title: Gains on Disposition of Assets - Other

Account Number: 711000

Normal Balance: Credit

Definition: This account is used to record the gain on the disposition (such as sale, 

exchange, disposal, or retirement) of assets not associated with investments 

or borrowings/loans.

Account Title: Gains on Disposition of Investments

Account Number: 711100

Normal Balance: Credit

Definition: The gain on the disposition (such as sale, exchange, disposal, or retirement) 

of investments.

Account Title: Gains on Disposition of Borrowings

Account Number: 711200

Normal Balance: Credit

Definition: This account is used to record the amount of gain on early repayment of 

outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions - From Experience

Account Number: 717100

Normal Balance: Credit

Definition: This account is used to record the gain on the change in long-term 

assumptions from experience used to estimate federal employee pension, 

other retirement benefit and other postemployment benefit liabilities, 

including veteran's compensation. This account excludes amounts related to 

Federal Employees Compensation Act program. 

Account Title: Losses on Changes in Long-Term Assumptions - From Experience

Account Number: 717200

Normal Balance: Debit

Definition: This account is used to record the loss on the change in long-term 

assumptions from experience used to estimate federal employee pension, 

other retirement benefit and other postemployment benefit liabilities, 

including veteran's compensation. This account excludes amounts related to 

Federal Employees Compensation Act program. 
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 136 March 2021

Account Title: Unrealized Gains

Account Number: 718000

Normal Balance: Credit

Definition: This account is used to record the amount of unrealized gains that include, 

but are not limited to: unrealized holding gains on available for sale 

securities in accordance with Financial Accounting Standard (FAS) 115, 

unrealized gains on investments of defined benefit pension plans under FAS 

35, deferred gains on qualified hedges under FAS 133, and qualified foreign 

currency translation adjustments under FAS 52. 

Account Title: Unrealized Gain - Exchange Stabilization Fund (ESF)

Account Number: 718100

Normal Balance: Credit

Definition: This account is used to record the accumulated unrealized gain, due to 

exchange rates, on foreign currency investments and foreign denominated 

assets in the Exchange Stabilization Fund. Unrealized gains are due to 

adjustments for the market value of assets. Although the normal balance for 

this account is credit, it is acceptable in certain instances for this account to 

have a debit balance. This USSGL account is to be used only by the 

Department of the Treasury.

Account Title: Other Gains

Account Number: 719000

Normal Balance: Credit

Definition: This account is used to record the gain on assets resulting from events other 

than disposition. This excludes amounts related to the gain on the change in 

long-term assumptions from experience and gain on the change in long-term 

assumptions for federal employee pension, other retirement benefit and other 

postemployment benefit liabilities, including veteran's compensation. This 

account includes amounts related to Federal Employees Compensation Act 

(FECA) program. 

Account Title: Gains on International Monetary Fund Assets

Account Number: 719090

Normal Balance: Credit

Definition: This account is used to record the gain on assets resulting from valuation 

changes on International Monetary Fund assets. This USSGL account can 

only be used by the Department of the Treasury.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 137 March 2021

Account Title: Gains for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 719100

Normal Balance: Credit

Definition: This account is used to record the Special Drawing Right (SDR) and foreign 

exchange rates change, accrued SDR interest/charges and accrued interest on 

foreign securities reflect a gain in the following circumstances: if the SDRUSD, Euro-USD, or Yen-USD exchange rate increases, a gain is recorded on 

SDR accrued interest and accrued interest on foreign securities as applicable; 

if the SDR-USD exchange rate decreases, a gain is recorded on accrued SDR 

charges. This USSGL account is to be used only by the Department of 

Treasury.

Account Title: Losses on Disposition of Assets - Other

Account Number: 721000

Normal Balance: Debit

Definition: This account is used to record the loss on the disposition (such as sale, 

exchange, disposal, or retirement) of assets not associated with investments 

or borrowings/loans.

Account Title: Losses on Disposition of Investments

Account Number: 721100

Normal Balance: Debit

Definition: This account is used to record the loss on the disposition (such as sale, 

exchange, disposal, or retirement) of investments.

Account Title: Losses on Disposition of Borrowings

Account Number: 721200

Normal Balance: Debit

Definition: This account is used to record the amount of loss on the early repayment of 

outstanding borrowings.

Account Title: Gains on Changes in Long-Term Assumptions

Account Number: 727100

Normal Balance: Credit

Definition: This account is used to record the gain on the change in long-term 

assumptions used to estimate federal employee pension, other retirement 

benefit and other postemployment benefit liabilities, including veteran's 

compensation. This account excludes amounts related to Federal Employees 

Compensation Act program. 
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 138 March 2021

Account Title: Losses on Changes in Long-Term Assumptions

Account Number: 727200

Normal Balance: Debit

Definition: This account is used to record the loss on the change in long-term 

assumptions used to estimate federal employee pension, other retirement 

benefit and other postemployment benefit liabilities, including veteran's 

compensation. This account excludes amounts related to Federal Employees 

Compensation Act program. 

Account Title: Unrealized Losses

Account Number: 728000

Normal Balance: Debit

Definition: This account is used to record the amount of unrealized losses that include, 

but are not limited to: unrealized holding losses on available for sale 

securities in accordance with Financial Accounting Standard (FAS) 115, 

unrealized losses on investments of defined benefit pension plans under FAS 

35, deferred losses on qualified hedges under FAS 133, and qualified foreign 

currency translation adjustments under FAS 52. 

Account Title: Unrealized Losses - Exchange Stabilization Fund (ESF)

Account Number: 728100

Normal Balance: Debit

Definition: This account is used to record the accumulated unrealized loss, due to 

exchange rates, on foreign currency investments and foreign currency 

denominated assets in the Exchange Stabilization Fund. Unrealized losses 

are due to adjustments for the market value of assets. Although the normal 

balance for this account is debit, it is acceptable in certain instances for this 

account to have a credit balance. This USSGL account is to be used only by 

the Department of the Treasury.

Account Title: Other Losses

Account Number: 729000

Normal Balance: Debit

Definition: This account is used to record the loss on assets resulting from events other 

than disposition. This excludes amounts related to the losses on the change 

in long-term assumptions from experience and losses on the change in longterm assumptions for federal employee pension, other retirement benefit and 

other postemployment benefit liabilities, including veteran's compensation. 

This account includes amounts related to Federal Employees Compensation 

Act (FECA) program. 
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 139 March 2021

Account Title: Losses on International Monetary Fund Assets

Account Number: 729090

Normal Balance: Debit

Definition: This account is used to record the losses on assets resulting from valuation 

changes on International Monetary Fund assets. This USSGL account can 

only be used by the Department of the Treasury.

Account Title: Losses for Exchange Stabilization Fund (ESF) Accrued Interest and 

Charges

Account Number: 729100

Normal Balance: Debit

Definition: This account is used to record the Special Drawing Right (SDR) and foreign 

exchange rates change, accrued SDR interest/charges and accrued interest on 

foreign securities reflect a loss in the following circumstances: if the SDRUSD, Euro-USD, or Yen-USD exchange rate decreases, a loss is recorded on 

SDR accrued interest and accrued interest on foreign securities as applicable; 

if the SDR-USD exchange rate increases, a loss is recorded in SDR accrued 

charges. This USSGL account is to be used only by the Department of 

Treasury.

Account Title: Other Losses From Impairment of Assets

Account Number: 729200

Normal Balance: Debit

Definition: This account is used to record the loss from the partial impairment of 

General Property, Plant and Equipment (G-PP&E), except internal use 

software, as prescribed by Federal Accounting Standards Advisory Board 

(FASAB) Statement of Federal Financial Accounting Standards (SFFAS) 

No. 44. G-PP&E includes any property, plant, and equipment (PP&E) used 

in providing goods or services. G-PP&E does not include heritage assets, 

such as historic and national landmarks, and stewardship land.

Account Title: Extraordinary Items

Account Number: 730000

Normal Balance: Credit

Definition: This account is used to record the costs or income so unusual in type or 

amount as to be accorded special treatment in the accounts or separate 

disclosure in financial statements. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 140 March 2021

Account Title: Prior-Period Adjustments Due to Corrections of Errors

Account Number: 740000

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments affecting the 

cumulative results of operations due to errors in prior-period financial 

statements that resulted from mathematical mistakes, mistakes in the 

application of accounting principles, or oversight or misuse of facts that 

existed at the time the financial statements were prepared. Use USSGL 

account 740500, "Prior-Period Adjustments Due to Corrections of Errors -

Years Preceding the Prior-Year" for the amount of adjustments affecting the 

cumulative results of operations due to errors in the years preceding the 

prior-year's financial statements. Although the normal balance for this 

account is credit, it is acceptable in certain instances for this account to have 

a debit balance.

Account Title: Prior-Period Adjustments Due to Changes in Accounting Principles

Account Number: 740100

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments affecting the 

cumulative results of operations due to a change from one generally accepted 

accounting principle to another one that can be justified as preferable or the 

adoption of a new Federal Accounting Standards Advisory Board (FASAB) 

standard. Although the normal balance for this account is credit, it is 

acceptable in certain instances for this account to have a debit balance.

Account Title: Prior-Period Adjustments Due to Corrections of Errors -Years 

Preceding the Prior-Year

Account Number: 740500

Normal Balance: Credit

Definition: This account is used to record the amount of adjustments affecting the 

cumulative results of operations due to errors in years preceding the prioryear's financial statements that resulted from mathematical mistakes, 

mistakes in the application of accounting principles, or oversight or misuse 

of facts that existed at the time the financial statements were prepared. Use 

only when comparative financial statements are being presented. Although 

the normal balance for this account is credit, it is acceptable in certain 

instances for this account to have a debit balance.

Account Title: Distribution of Income - Dividend

Account Number: 750000

Normal Balance: Debit

Definition: This account is used to record the distribution of income such as interest on 

capital and franchise taxes.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 141 March 2021

Account Title: Changes in Actuarial Liability

Account Number: 760000

Normal Balance: Debit

Definition: This account is used to record the amount of increase or decrease in actuarial 

liability. Although the normal balance for this account is debit, it is 

acceptable in certain instances for this account to have a credit balance.

Account Title: Trust Fund Warrant Journal Vouchers Issued Net of Adjustments

Account Number: 771000

Normal Balance: Debit

Definition: This account is used to record the amount appropriated to the various 

available trust fund receipt accounts via a warrant journal voucher. The 

warrant journal voucher moves the fund balance from the General Fund 

receipt account to the available trust fund receipt account. This account is for 

the General Fund of the U.S. Government use only.

Account Title: Guaranteed Loan Level

Account Number: 801000

Normal Balance: Debit

Definition: This account is used to record the amount of guaranteed loan commitments 

supportable by the subsidy budget authority of new commitments or, in the 

case of negative subsidies, the amount authorized by appropriation acts. This 

account does not close at year-end.

Account Title: Guaranteed Loan Level - Unapportioned

Account Number: 801500

Normal Balance: Credit

Definition: This account is used to record the amount of guaranteed loan level not yet 

apportioned by Office of Management and Budget.

Account Title: Guaranteed Loan Level - Apportioned

Account Number: 802000

Normal Balance: Credit

Definition: This account is used to record the amount of category A and B guaranteed 

loan levels approved by Office of Management and Budget on the Standard 

Form (SF) 132: Apportionment and Reapportionment Schedule.

Account Title: Guaranteed Loan Level - Used Authority

Account Number: 804000

Normal Balance: Credit

Definition: This account is used to record the amount of category A and B guaranteed 

loan principal obligated by lenders and reported to the entity.
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SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 142 March 2021

Account Title: Guaranteed Loan Level - Unused Authority

Account Number: 804500

Normal Balance: Credit

Definition: This account is used to record the amount of category A and B guaranteed 

loan levels for which contracts have not been signed. This account does not 

close at year-end.

Account Title: Guaranteed Loan Principal Outstanding

Account Number: 805000

Normal Balance: Debit

Definition: This account is used to record the amount of guaranteed loan principal 

outstanding with the lender at any given time.

Account Title: Guaranteed Loan New Disbursements by Lender

Account Number: 805300

Normal Balance: Credit

Definition: This account is used to record the amount of guaranteed loan principal 

disbursed during the current year by lenders.

Account Title: Guaranteed Loan Collections, Defaults, and Adjustments

Account Number: 806500

Normal Balance: Debit

Definition: This account is used to record the amount of guaranteed loan collections, 

defaults, or any other type of adjustments that reduce the amount of loan 

principal outstanding with the lender.

Account Title: Guaranteed Loan Cumulative Disbursements by Lenders

Account Number: 807000

Normal Balance: Credit

Definition: This account is used to record the amount of guaranteed loan disbursements 

by lenders, net of collections, defaults, or adjustments, after USSGL 

accounts 805300, "Guaranteed Loan New Disbursements by Lender," and 

806500, "Guaranteed Loan Collections, Defaults, and Adjustments," are 

closed into this account at year-end. This account does not close at year-end.
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 143 March 2021

Account Title: Partial or Early Cancellation of Authority

Account Number: 809100

Normal Balance: Credit

Definition: This account is used to record the amount of authority canceled and recorded 

in USSGL account 435100, Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant. This account will be maintained as a tracking 

mechanism for the Antideficiency Act. Antideficiency Act provisions 

continue to apply to canceled Treasury Appropriation Fund Symbols (TAFS) 

and to partially canceled authority in TAFS that are otherwise still valid, 

such as partial cancellation of authority in a no-year TAFS. The balance in 

USSGL account 435100, Partial or Early Cancellation of Authority With a 

U.S. Treasury Warrant, is reclassified into this account in a closing entry.

Account Title: Offset for Partial or Early Cancellation of Authority

Account Number: 809200

Normal Balance: Debit

Definition: This account is used to record the offset activity recorded in USSGL account 

809100, Partial or Early Cancellation of Authority. This account will be 

maintained as a tracking mechanism for the Antideficiency Act. 

Antideficiency Act provisions continue to apply to canceled Treasury 

Appropriation Fund Symbols (TAFS) and to partially canceled authority in 

TAFS that are otherwise still valid, such as partial cancellation of authority 

in a no-year TAFS.

Account Title: Offset for Purchases of Assets

Account Number: 880100

Normal Balance: Credit

Definition: This account is used to record the amount recorded to offset activity in 

USSGL account 880200, "Purchases of Property, Plant, and Equipment," 

USSGL account 880300, "Purchases of Inventory and Related Property," 

and USSGL account 880400, "Purchases of Assets - Other." USSGL 

accounts 880200, 880300, and 880400 close into this account at year-end. 

This account does not close at year-end.

Account Title: Purchases of Property, Plant, and Equipment

Account Number: 880200

Normal Balance: Debit

Definition: This account is used to record the amount of capitalized property, plant, and 

equipment purchased during the fiscal year. This account closes into USSGL 

account 880100, "Offset for Purchases of Assets," at year-end. 
Part 2 Fiscal Year 2021 Reporting

SUPPLEMENT Section II

U.S. Standard General Ledger

Accounts and Definitions

Bulletin No. 2021-12 II AD - 144 March 2021

Account Title: Purchases of Inventory and Related Property

Account Number: 880300

Normal Balance: Debit

Definition: This account is used to record the amount of inventory and related property 

purchased during the fiscal year. This account closes into USSGL account 

880100, "Offset for Purchases of Assets," at year-end. 

Account Title: Purchases of Assets - Other

Account Number: 880400

Normal Balance: Debit

Definition: This account is used to record the amount of other assets purchased during 

the fiscal year, not otherwise classified in USSGL accounts 880200, 

"Purchases of Property, Plant, and Equipment," and 880300, "Purchases of 

Inventory and Related Property." Other assets include, but are not limited to, 

the purchase of investments requiring an outlay. In addition, this account 

closes into USSGL account 880100, "Offset for Purchases of Assets," at 

year-end.