**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**A100 - A399 Funding - Budgetary Resources Other Than Collections**

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

unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon Collection" at yearend. 

**Comment:** See USSGL TC-A139 for trust or special fund refunds or recoveries that are to be reclassified as "Receipts and Appropriations Temporarily Precluded From Obligation" at yearend. 

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

Prior-Year Obligations 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment 

 	   Credit 	   439600 	 	Special and Trust Fund Refunds and Recoveries Temporarily 

Unavailable - Receipts Unavailable for Obligation Upon Collection 

**Proprietary Entry**

 	None 

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

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

Reductions include rescissions, across-the-board reductions, and sequestrations. With USSGL account 439200, use Authority Type Code attribute "B" to record reductions of borrowing authority or Authority Type Code attribute "C" to record reductions to contract authority. There is no effect on USSGL account 101000, Fund Balance With Treasury, when borrowing authority or contract authority is reduced. 

**Reference:** 	USSGL implementation guidance; Permanent Reductions 

**Budgetary Entry**

**Proprietary Entry**

 	None 

**A132**To record a permanent reduction of unexpended appropriations. 

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

For withdrawal of funds, see USSGL TC-A141. Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. 

**Reference:** 	USSGL implementation guidance; Permanent Reductions 

**Budgetary Entry**

**A133** 	To record budget authority permanently reduced in a special or trust expenditure Treasury Appropriation Fund Symbol funded by a special or trust unavailable receipt account. 

**Comment:** 	Refer to Office of Management and Budget Circular A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. Note: To return fund balance to the related special and trust unavailable receipt account, also post USSGL TC-A185. 

**Reference:** 	USSGL implementation guidance; Permanent Reductions - Unavailable Receipt Accounts 

**Budgetary Entry**

**A134**To record appropriated receipts permanently reduced and canceled by legislative action in special and trust Treasury Appropriation Fund Symbols. 

**Comment:** 	Refer to Office of Management and Budget (OMB) Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. This transaction applies to a permanent reduction and cancellation. Fund balance must be returned to a miscellaneous receipt account designated by OMB on an SF 1151, Nonexpenditure Transfer, coded as a capital transfer. Credit USSGL account 299100 if withdrawal of funds does not occur simultaneously. 

**Reference:** 	USSGL implementation guidance; Permanent Reductions - Unavailable Receipt Accounts 

**Budgetary Entry**

 	   Credit 	   101000 	 	Fund Balance With Treasury 

 	   Credit 	   299100 	 	Other Liabilities - Reductions 

**A135** 	To record budget authority temporarily reduced by legislative action. This transaction may be used in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in revolving funds, or for reductions of spending authority from offsetting collections if deemed appropriate by the Office of Management and Budget (OMB) and/or specific legislative action. 

**Comment:** 	Also post USSGL TC-A422 to adjust the receivable if USSGL account 416600 was previously established. Also post USSGL TC-518 to adjust the receivable if USSGL account 412600 was previously established. When reducing spending authority from offsetting collections, include Authority Type Code attribute "S" to ensure proper flow OMB Schedule P. Refer to OMB Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. 

**Reference:** 	USSGL implementation guidance; Temporary Reductions 

**Budgetary Entry**

**Proprietary Entry**

 	None 

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

**Comment:** 	Post USSGL accounts 139000 and 573500 while under a continuing resolution or waiting for a warrant. 

**Reference:** 	USSGL implementation guidance; Unavailable Special Fund Receipt Account Transfers 

**Budgetary Entry**

**A185** 	To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled in an associated special or trust expenditure TAFS. 

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

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

 	   Credit 	   574000 	 	Appropriated Dedicated Collections Transferred In 

**A186**To record revenue to available non-revolving trust funds and special funds, in which the revenue is immediately available for obligation. 

**Comment:** Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

 	Debit 	411400 	Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts 

 	   Credit 	   412000 	 	Anticipated Indefinite Appropriations 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

    Credit    520000  Revenue From Services Provided     Credit    531000  Interest Revenue - Other 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

 	   Credit 	   531200 	 	Interest Revenue - Loans Receivable/Uninvested Funds 

 	   Credit 	   532000 	 	Penalties and Fines Revenue 

 	   Credit 	   532500 	 	Administrative Fees Revenue 

 	   Credit 	   540000 	 	Funded Benefit Program Revenue 

 	   Credit 	   560000 	 	Donated Revenue - Financial Resources 

 	   Credit 	   564000 	 	Forfeiture Revenue - Cash and Cash Equivalents 

 	   Credit 	   565000 	 	Forfeiture Revenue - Forfeitures of Property 

 	   Credit 	   580000 	 	Tax Revenue Collected - Not Otherwise Classified 

 	   Credit 	   590000 	 	Other Revenue 

**A187** 	To record the liquidation of contract authority for collections against reimbursable customer orders that were substituted for contract authority and have now been earned. 

**Budgetary Entry**

 	Debit 	413200 	Substitution of Contract Authority 

 	   Credit 	   413500 	 	Contract Authority Liquidated 

**Proprietary Entry**

 	None 

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

not immediately available for obligation upon collection. A credit to USSGL account 439400 acts as a contra-resource account. However, these receipts may be available for investment. 

**Comment:** 	When receipts become available for obligation, see USSGL TC-A190. See TCs C454 and C458 for daily inflation or deflation of Treasury Inflation Protected Securities. 

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

**Budgetary Entry**

 	Debit 	411400 	Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts 

 	   Credit 	   439400 	 	Receipts Unavailable for Obligation Upon Collection 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

    Credit    520000  Revenue From Services Provided     Credit    531000  Interest Revenue - Other 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

 	   Credit 	   531200 	 	Interest Revenue - Loans Receivable/Uninvested Funds 

 	   Credit 	   532000 	 	Penalties and Fines Revenue 

 	   Credit 	   532500 	 	Administrative Fees Revenue 

 	   Credit 	   560000 	 	Donated Revenue - Financial Resources 

 	   Credit 	   580000 	 	Tax Revenue Collected - Not Otherwise Classified  	   Credit 	   580100 	 	Tax Revenue Collected - Individual  	   Credit 	   580200 	 	Tax Revenue Collected - Corporate 

 	   Credit 	   580300 	 	Tax Revenue Collected - Unemployment  	   Credit 	   580400 	 	Tax Revenue Collected - Excise 

 	   Credit 	   580500 	 	Tax Revenue Collected - Estate and Gift  	   Credit 	   580600 	 	Tax Revenue Collected - Customs 

 	   Credit 	   590000 	 	Other Revenue 

**A189**To record a temporary reduction of new budgetary resources and fund balance in a trust or special fund expenditure account that was funded by an unavailable receipt account. 

**Comment:** 	Post an increase in fund balance in the associated unavailable receipt account. Unlike reductions in available special and trust funds, there is no automatic appropriation of this authority in the following year. Treasury processes a warrant reducing fund balance in the expenditure account and increasing fund balance in the associated unavailable receipt account. Also post USSGL TC-A185 in the unavailable special or trust fund receipt account. Credit USSGL account 299100 if fund withdrawal does not occur simultaneously. For withdrawal of funds, see USSGL TC-A141. 

**Budgetary Entry**

**Proprietary Entry**

 	Debit 	574500 	Appropriated Dedicated Collections Transferred Out 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

 	   Credit 	   299100 	 	Other Liabilities - Reductions 

**A190** 	To record receipts in available trust funds and special funds that become available for obligation after not being available for obligation when originally collected. A debit to USSGL account 439400 provides new budget authority. 

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

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

**Budgetary Entry**

 	Debit 	439400 	Receipts Unavailable for Obligation Upon Collection 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	None 

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

**Comment:** 	This transaction is recorded upon legislation making the authority available, or in conjunction with obligations incurred when current-year receipts are not enough to cover current-year obligations. See USSGL TC-A127 for the original entry that precluded the obligation. 

**Reference:** 	USSGL implementation guidance; Authority Temporarily Precluded From Obligation 

**Budgetary Entry**

**Proprietary Entry**

 	None 

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

**Comment:** 	This transaction is recorded upon legislation making the authority available, or in conjunction with obligations incurred when current-year receipts are not enough to cover current-year obligations. See USSGL TC-A129 for the original entry that precluded the obligation. 

**Reference:** 	USSGL implementation guidance; Authority Temporarily Precluded From Obligation 

**Budgetary Entry**

 	Debit 	415800 	Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	None 

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

**Comment:** 	See USSGL TC-C422 or TC-C418 for accrual entry and USSGL TC-A186 if not accrued. See TCs C454 and C458 for daily inflation or deflation of Treasury Inflation Protected Securities. 

**Budgetary Entry**

 	Debit 	411400 	Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts 

 	   Credit 	   439400 	 	Receipts Unavailable for Obligation Upon Collection 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury  	   Credit 	   131000 	 	Accounts Receivable 

 	   Credit 	   132000 	 	Funded Employment Benefit Contributions Receivable  	   Credit 	   134000 	 	Interest Receivable - Not Otherwise Classified 

 	   Credit 	   134100 	 	Interest Receivable - Loans 

 	   Credit 	   134200 	 	Interest Receivable - Investments 

 	   Credit 	   134300 	 	Interest Receivable - Taxes 

 	   Credit 	   136000 	 	Penalties and Fines Receivable - Not Otherwise Classified 

 	   Credit 	   136100 	 	Penalties and Fines Receivable - Loans 

 	   Credit 	   136300 	 	Penalties and Fines Receivable - Taxes 

 	   Credit 	   137000 	 	Administrative Fees Receivable - Not Otherwise Classified 

 	   Credit 	   137100 	 	Administrative Fees Receivable - Loans  	   Credit 	   137300 	 	Administrative Fees Receivable - Taxes 

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

**Comment:** 	Also post USSGL TC-A197 to record the Fund Balance With Treasury under the terms of the continuing resolution. 

**Reference:** 	USSGL implementation guidance; Appropriations Provided by a Continuing Resolution Scenario. 

**Budgetary Entry**

 	Debit 	411100 	Debt Liquidation Appropriations 

 	Debit 	411200 	Liquidation of Deficiency - Appropriations 

 	Debit 	411500 	Loan Subsidy Appropriation 

 	Debit 	411600 	Debt Forgiveness Appropriation 

 	Debit 	411700 	Loan Administrative Expense Appropriation 

 	Debit 	411900 	Other Appropriations Realized 

 	   Credit 	   412000 	 	Anticipated Indefinite Appropriations 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	None 

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

for repayment of the repayable advance. This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 415900. 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment 

 	   Credit 	   415901 	 	Repayment of Repayable Advances - Prior-Year Balances 

**Proprietary Entry**

 	None 

**A250** 	To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a special or non-revolving trust fund. 

**Comment:** 	An agency must have specific legislative authority to hold monies in a non-TGA or non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

 	Debit 	411400 	Appropriated Receipts Derived From Available Trust or Special Fund 

Receipts 

 	   Credit 	   439400 	 	Receipts Unavailable for Obligation Upon Collection 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	Debit 	113000 	Funds Held Outside of Treasury - Budgetary 

 	   Credit 	   134000 	 	Interest Receivable - Not Otherwise Classified 

 	   Credit 	   134100 	 	Interest Receivable - Loans 

 	   Credit 	   134200 	 	Interest Receivable - Investments 

 	   Credit 	   134300 	 	Interest Receivable - Taxes 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

**A251**To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a revolving or revolving trust fund. 

**Comment:** 	An agency must have specific legislative authority to hold monies in a non-TGA or non-Bureau of the Fiscal Service security. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

 	Debit 	425200 	Reimbursements and Other Income Earned - Collected 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	Debit 	113000 	Funds Held Outside of Treasury - Budgetary 

 	   Credit 	   134000 	 	Interest Receivable - Not Otherwise Classified 

 	   Credit 	   134100 	 	Interest Receivable - Loans 

 	   Credit 	   134200 	 	Interest Receivable - Investments 

 	   Credit 	   134300 	 	Interest Receivable - Taxes 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

**A400 - A699 Funding - Authority Transfers**

**A402** 	To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for transfers-in. 

**Budgetary Entry**

 	Debit 	416500 	Allocations of Authority - Anticipated From Invested Balances 

 	   Credit 	   445000 	 	Unapportioned Authority 

 	   Credit 	   462000 	 	Unobligated Funds Exempt From Apportionment 

**Proprietary Entry**

 	None 

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

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving direct appropriations from the General Fund of the U.S. Government and/or transfers from other federal funds may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A448. Refer to the conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

**A406** 	To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. **Comment:** 	Transfer partners must use USSGL TC-A450. Refer to the conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

**A430**To record an actual nonexpenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Nonexpenditure Transfer Authorization. 

**Comment:** 	Record a debit to USSGL accounts 416600 and 215000 if the budget authority has been realized prior to the actual transfer of funds. Transfer partner must use USSGL TC-A420. 

**Budgetary Entry**

**A432** 	To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

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

appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General 

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

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

**Budgetary Entry**

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

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Transfer partner must use USSGL TC-A444. Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other federal funds may record USSGL accounts in the 310000 series. Record USSGL account 133000 if the receivable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

**Proprietary Entry**

 	Debit 	310300 	Unexpended Appropriations - Transfers-Out 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

 	   Credit 	   133000 	 	Receivable for Transfers of Currently Invested Balances 

**A442** 	To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. 

**Comment:** 	Transfer partner must use USSGL TC-A446. Record USSGL account 133000 if the receivable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

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

unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Transfer partner must use USSGL TC-A440. Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated directly from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General Fund of the U.S. Government and/or transfers from other federal funds may record USSGL accounts in the 310000 series. Record USSGL account 215000 if the payable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

**A446** 	To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. 

**Comment:** 	The transfer partner must use USSGL TC-A442 to record the receiving agency returning the authority and funds to this parent agency. Record USSGL account 215000 if the payable was previously established. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

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

noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Trust funds do not record USSGL accounts in the 310000 series, except for amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant. Special funds receiving appropriations from the General 

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

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

**Budgetary Entry**

**A450** 	To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. 

**Comment:** Transfer partners must use TC-A406. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

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

**Reference:** 	USSGL implementation guidance; Accounting for SSA Limitation on 

Administrative Expenses Trust Fund 

**Budgetary Entry**

**A460** 	To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Balances are transferred as a result of authority to extend the period of availability of the expired balances, but does not meet the definition of a reappropriation. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A464. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Reference:** 	USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS 

**Budgetary Entry**

**A462**To record the nonexpenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts. 

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

the expired balances, but does not meet the definition of a reappropriation. Transfer partners must use USSGL TC-A466. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Reference:** 	USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS 

**Budgetary Entry**

**A464** 	To record the nonexpenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Balances are transferred as a result of authority to extend the period of availability of the expired balances, but does not meet the definition of a reappropriation. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partners must use USSGL TC-A460. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Reference:** 	USSGL implementation guidance; Extensions of Availability Other Than 

Reappropriations - Expired TAFS to Unexpired TAFS 

**Budgetary Entry**

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

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. 

**Comment:** 	Trust and special funds credit USSGL account 575500 to transfer appropriated receipts. Transfer partner must use USSGL TC-A478. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

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

**A476** 	To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. Transfer partner must use USSGL TC-A472. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

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

previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. 

**Comment:** 	Trust and special funds debit USSGL account 576500 to transfer appropriated receipts. Transfer partner must use USSGL TC-A474. Refer to conventions and limitations listed on the cover sheet at the beginning of this section. 

**Budgetary Entry**

**Proprietary Entry**

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

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**A480** 	To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations. 

**Comment:** 	This includes the transfer of USSGL accounts 445000 and 462000. Special and trust funds receiving appropriations from the General Fund of the U.S. Government and/or transfers of unexpended appropriations may record USSGL accounts in the 310000 series. 

**Budgetary Entry**

not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts. 

**Comment:** 	Transfer of USSGL accounts 445000 and 462000. When appropriate, use in conjunction with USSGL TCs- A488, A492, A540 and A544. 

**Budgetary Entry**

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

transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS). 

**Comment:** 	See USSGL TC-A498 for the original establishment of the receivable. For reductions, see USSGL TC-A135 and TC-A500R for the reduction and adjustment to the corresponding payable in the trust fund TAFS. For cancellations, also post USSGL TC-D120 if canceling prior-year obligated balances. For cancellations, see USSGL TC-D110 budgetary entry and TC-F123 for the cancellation and adjustment to the corresponding payable in the trust fund TAFS. Record USSGL account 465000 in expired TAFS only. 

**Reference:** 	USSGL implementation guidance; Reductions of Expenditure Transfers 

Receivable/Payable; Cancellations of Expenditure Transfers Receivable/Payable 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	451000 	Apportionments 

 	Debit 	461000 	Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment  Debit 465000 Allotments - Expired Authority 

 	Debit 	470000 	Commitments - Programs Subject to Apportionment 

 	Debit 	472000 	Commitments - Programs Exempt From Apportionment 

 	   Credit 	   422500 	 	Expenditure Transfers From Trust Funds - Receivable 

**Proprietary Entry**

 	Debit 	575000 	Expenditure Financing Sources - Transfers-In  	   Credit 	   131000 	 	Accounts Receivable 

 	   Credit 	   133500 	 	Expenditure Transfers Receivable 

**A500** 	To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating to nonexchange transactions. 

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

**Reference:** 	USSGL implementation guidance; Trust Fund Guide 

**Budgetary Entry**

**A514**To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to nonexchange and exchange transactions. 

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

expenditure transfers. 

**Reference:** 	USSGL implementation guidance; Trust Fund Guide 

**Budgetary Entry**

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

Fund Symbol (TAFS) to an agency expenditure account, prior to the nonexpenditure (nonallocation) transfer of funds. This amount is specified in the agency's appropriation or authorization act. 

**Comment:** 	This transaction is reported as an appropriation in the Budget of the United States Government for the agency TAFS, rather than as a transfer. Transfer partner must use USSGL TC-A520. 

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

Treasury Appropriation Fund Symbols 

**Budgetary Entry**

**A522**To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the Agency Trust Fund Expenditure TAFS. 

**Comment:** 	Debit USSGL accounts 101000 and 412900 only if a payable was not previously established. USSGL account 417200 may only be debited when recording a sequesterable amount in the TAFS where the sequestration is applied. Refer to Office of Management and Budget Circular No. A-11 for the definition of reductions. Reductions include rescissions, across-the-board reductions, and sequestrations. The Bureau of the Fiscal Service posts this transaction in the Treasury-Managed Trust Fund TAFS and the agency simultaneously posts USSGL TC-A518 in the Agency Trust Fund Expenditure TAFS. 

**Reference:** 	USSGL implementation guidance; Temporary Reductions 

**Budgetary Entry**

**A523** 	To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a cancellation in the Agency Trust Fund Expenditure TAFS. 

**Comment:** 	The Bureau of the Fiscal Service posts this transaction in the Treasury-Managed Trust Fund TAFS and the agency simultaneously posts USSGL TC-A519 in the Agency Trust Fund Expenditure TAFS. 

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

With Invested Relationships 

**Budgetary Entry**

**A524**To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables. 

**Comment:** Refer to USSGL TC-A516 for establishing the receivable. Transfer partner must use USSGL TC-A526. 

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

Transfers for Specific Treasury Appropriation Fund Symbols 

**Budgetary Entry**

**A526** 	To record a nonexpenditure (nonallocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables. 

**Comment:** Refer to USSGL TC-A520 for establishing the payable. Transfer partner must use USSGL TC-A524. 

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

Transfers for Specific Treasury Appropriation Fund Symbols 

**Budgetary Entry**

 	Debit 	412700 	Amounts Appropriated From Specific Invested TAFS - Payable 

 	   Credit 	   412900 	 	Amounts Appropriated From Specific Invested TAFS - TransfersOut 

**Proprietary Entry**

 	Debit 	215000 	Payable for Transfers of Currently Invested Balances 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**A528** 	To record a nonexpenditure (nonallocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act. 

**Comment:** 	This transaction is reported as an appropriation in the Budget of the United States Government for the agency TAFS, rather than as a transfer. Transfer partner must use USSGL TC-A530. 

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

Transfers for 

Specific Treasury Appropriation Fund Symbols 

**Budgetary Entry**

**A540**To record in the transferring agency the nonexpenditure transfer-out of budgetary resources receivable. 

**Comment:** 	Transfer of USSGL accounts 412600, 416600, 417100, 422500, 425100, and 428700 respectively. When appropriate use in conjunction with USSGL TCs-A486, A488, A492, and A544. 

**Reference:** 	USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

**A542** 	To record in the receiving agency the nonexpenditure transfer-in of budgetary resources receivable. 

**Comment:** 	Transfer or USSGL accounts 412600, 416600, 417100, 422500, 425100, and 428700 respectively. When appropriate, use in conjunction with USSGL TCs-A482, A492R, A508, and A546. 

**Reference:** 	USSGL implementation guidance; Transfer of Spending Authority From Offsetting Collections With Obligations; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

**A700 - A799 Funding - Reimbursables and Other Income**

**A714**To record revenue earned in the performing agency for goods or services performed on a reimbursable order without an advance. 

**Comment:** 	The ordering agency uses USSGL TC-B406. 

**Reference:** 	USSGL implementation guidance; USSGL Reimbursable Accounting Guide 

**Budgetary Entry**

 	Debit 	425100 	Reimbursements and Other Income Earned - Receivable  	   Credit 	   422100 	 	Unfilled Customer Orders Without Advance 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	   Credit 	   510000 	 	Revenue From Goods Sold 

 	   Credit 	   520000 	 	Revenue From Services Provided 

**A715** 	To record funded FECA revenue by the Department of Labor. 

**Comment:** 	None 

**Reference:** 	USSGL implementation guidance, federal Employees' Compensation Act (Workers' Compensation). 

**Budgetary Entry**

**B100 - B299 Disbursements and Payables - Payments/Purchases**

**B102** 	To record payment of payroll. 

**Comment:** 	For amounts paid by a direct appropriation, also post USSGL TC-B134. Due to reconciliation of interagency expenses and revenues, agencies must first record all direct costs to the USSGL account 600000 series and then offset those amounts using USSGL account 661000 (see USSGL TC-D514), when the costs are capitalized to the appropriate type asset accounts. Note: Agency systems may accumulate payroll in USSGL account 610000 during the year and distribute those costs to the various accounts at yearend. Also, for employment benefits such as pension, health, and life insurance, see USSGL TCs-B604, E104, and E106. 

**Budgetary Entry**

**B109**To record payment of interest not previously accrued. 

**Comment:** 	If funded by a direct appropriation, also post USSGL TC-B134. See USSGL TC-

B418 for accrued interest. 

**Reference:** 	USSGL implementation guidance; Credit Reform Case Studies 

**Budgetary Entry**

**B110** 	To record a confirmed disbursement schedule previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry. See USSGL Implementation Guide: Nonfiduciary Deposit Funds with Investment Authority and Clearing Accounts. 

**Comment:** 	Clearing from unpaid to paid. 

**Budgetary Entry**

 	Debit 	490100 	Delivered Orders - Obligations, Unpaid 

 	   Credit 	   490200 	 	Delivered Orders - Obligations, Paid 

**Proprietary Entry**

 	Debit 	211000 	Accounts Payable 

 	Debit 	211200 	Accounts Payable for federal Government Sponsored Enterprise 

 	Debit 	212000 	Disbursements in Transit 

 	Debit 	213000 	Contract Holdbacks 

 	Debit 	216000 	Entitlement Benefits Due and Payable 

 	Debit 	219000 	Other Liabilities With Related Budgetary Obligations 

 	Debit 	220000 	Liability for Unpaid Insurance Claims 

 	Debit 	221000 	Accrued Funded Payroll and Leave 

 	Debit 	221100 	Withholdings Payable 

 	Debit 	221300 	Employer Contributions and Payroll Taxes Payable  	Debit 	221500 	Other Post Employment Benefits Due and Payable 

 	Debit 	294000 	Capital Lease Liability 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**B119**To record the actual capital transfer to repay a portion of a capital investment (usually an appropriation to a revolving fund). 

**Comment:** 	See USSGL TC-B136 for capital transfers from liquidating accounts. 

**Reference:** 	USSGL implementation guidance; Changes Related to Capital Transfers 

**Budgetary Entry**

**Proprietary Entry**

 	Debit 	297000 	Liability for Capital Transfers 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**B120** 	To record principal repayments to the Bureau of the Fiscal Service and the federal Financing Bank via nonexpenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans. 

**Comment:** 	If not anticipated, see USSGL TC-B121. See USSGL TC-A142 for nonexpenditure transfers that were previously anticipated. If repayment is a result of a debt forgiveness appropriation, also post USSGL TC-B134. 

**Budgetary Entry**

**B124**To record the purchase of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	See USSGL TC- B132 for securities acquired at par value by nonfiduciary deposit funds. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**B125** 	To record in the issuing entity, the sale of federal securities acquired at a premium. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**B126**To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	Special and trust funds use USSGL account 411400. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Use Budgetary entries for the amount of the premium. Also post USSGL TC-B129 if accrued interest is purchased. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B165 for securities acquired at a premium by nonfiduciary deposit funds. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

**B127** 	To record in the issuing entity, the sale of federal securities at a discount. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**B128**To record the purchase of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	Also post USSGL TC-B129 if accrued interest is purchased. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B166 for securities acquired at a discount by nonfiduciary deposit fund. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**B129** 	To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-B133 for purchase of accrued interest on securities by a nonfiduciary deposit fund. 

**Budgetary Entry**

**B134**To record appropriations used this fiscal year. 

**Comment:** 	This transaction does not stand alone. Only record this transaction in Treasury 

Appropriation Fund Symbols (TAFS) that receive amounts appropriated from the General Fund of the U.S. Government via Treasury Appropriation Warrant, or that receive allocation transfers from general fund appropriated TAFS. USSGL transactions that reference this transaction: A146, A514, B102, B105, B106, B107, B109, B118, B122, B130, B202, B402, B404, B406, B412, B418, B428, B430, 

B436, B438, B452, B604, C408, D106, D107, D114, D126, D132, D134, D626, E102, E104, E106, E108, E109, E204, and E412. USSGL transactions that reference a reversal for this transaction: B450, C132, C134, C136, C137, C138, C139, D102, D108, D110, D618, F148 and F128. 

**Reference:** 	USSGL implementation guidance; Appropriations Used 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	310700 	Unexpended Appropriations - Used  	   Credit 	   570000 	 	Expended Appropriations 

**B135** 	To record the gain on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans. 

**Comment:** 	Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL TC-B131 for federal Financing Bank principal repayments resulting in a gain or loss. 

**Reference:** 	USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest 

**Budgetary Entry**

**B136**To record in the liquidating account the actual capital transfer of excess cash to the General Fund of the U.S. Government. 

**Comment:** 	See Office of Management and Budget Circular No. A-11 for further instruction on the payment hierarchy. See USSGL TC-B119 for capital transfers not related to liquidating accounts. See USSGL TC-C196 for miscellaneous receipt account entries. 

**Reference:** 	USSGL implementation guidance; Credit Reform Liquidating Account Case Study **Budgetary Entry**

**Proprietary Entry**

 	Debit 	297000 	Liability for Capital Transfers 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**B137** 	To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans. 

**Comment:** 	Also post USSGL TC-B121 for the principal portion of the repayment. See USSGL TC-B131 for federal Financing Bank principal repayments resulting in a gain or loss. 

**Reference:** 	USSGL implementation guidance; Non-Credit Reform Borrowings From Treasury 

With Capitalized Interest 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	451000 	Apportionments 

 	Debit 	461000 	Allotments - Realized Resources 

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment 

 	Debit 	470000 	Commitments - Programs Subject to Apportionment 

 	Debit 	472000 	Commitments - Programs Exempt From Apportionment 

 	   Credit 	   490200 	 	Delivered Orders - Obligations, Paid 

**Proprietary Entry**

 	Debit 	721200 	Losses on Disposition of Borrowings 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**B210**To record the payment of remuneration. 

**Comment:** 	For the Department of Treasury use only. Due to the unique budgetary reporting by the Exchange Stabilization Fund, no outlay is reported. 

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

**Budgetary Entry**

**B300 - B399 Disbursements and Payables - Commitments/Undelivered Orders/Expended Authority - Unpaid**

**B314**To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs subject to apportionment. 

**Reference:** 	USSGL implementation guidance; USSGL Budgetary Accounting Guide 

**Budgetary Entry**

 	Debit 	461000 	Allotments - Realized Resources 

 	Debit 	470000 	Commitments - Programs Subject to Apportionment  	   Credit 	   480100 	 	Undelivered Orders - Obligations, Unpaid 

**Proprietary Entry**

 	None 

**B316** 	To record a current-year undelivered order without an advance where the commitment is less than the undelivered order for commitments in programs exempt from apportionment. 

**Reference:** 	USSGL implementation guidance; USSGL Budgetary Accounting Guide 

**Budgetary Entry**

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment 

 	Debit 	472000 	Commitments - Programs Exempt From Apportionment  	   Credit 	   480100 	 	Undelivered Orders - Obligations, Unpaid 

**Proprietary Entry**

 	None 

**B400 - B599 Disbursements and Payables - Payables/Accrued Liabilities**

**B402** 	To record the delivery of goods or services and to accrue a liability. 

**Comment:** 	If funded by a direct appropriation, also post USSGL TC-B134. Assume a title has been passed when the goods are received. Also post USSGL TCs G120, G122, and G124 to track purchases. For payroll and benefits, see USSGL TC-E102. For "inprocess type" accounts and assisted acquisition situations, see USSGL TC-D514. Due to the reconciliation of interagency expenses and revenues, agencies first must record all direct costs to a USSGL account 600000 expense series account and then offset those amounts using USSGL account 661000 when the costs are capitalized to 

the appropriate type asset account. For other payroll related transactions, see USSGL TCs-E104 through E117. Record USSGL account 219000 for grants payable. 

**Budgetary Entry**

**B406**To record the delivery of goods and services in the same year the order was placed and to accrue a liability. The current-year expended authority is more than the original obligation. 

**Comment:** 	If funded by a direct appropriation, also post TC-B134. For payroll and benefits, see USSGL TC-E102. Assume a title has been passed when the goods are received. Also post USSGL TCs G120, G122, and G124 to track purchases. For "in-process type" accounts and assisted acquisition situations, see USSGL TC-D514. Due to the reconciliation of interagency expenses and revenues, agencies must first record all direct costs to a USSGL account 600000 expense series account and then offset those amounts using USSGL account 661000 when the costs are capitalized to the appropriate type asset account. For other payroll related transactions, see USSGL TCs-E104 through E117. 

**Budgetary Entry**

**B412**To record an obligation and accounts payable in an unexpired appropriation for a valid bill related to a canceled appropriation. 

**Comment:** 	This transaction is simultaneously posted with USSGL TC-D145. Also post USSGL TC-B134. 

**Reference:** 	USSGL implementation guidance; Canceled Payables 

**Budgetary Entry**

**B416** 	To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct appropriation. 

**Comment:** 	This activity is not related to USSGL TC-B118. Also post USSGL TC-B134. 

**Reference:** 	USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources" 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	451000 	Apportionments 

 	Debit 	461000 	Allotments - Realized Resources 

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment 

 	Debit 	470000 	Commitments - Programs Subject to Apportionment 

 	Debit 	472000 	Commitments - Programs Exempt From Apportionment 

 	   Credit 	   490100 	 	Delivered Orders - Obligations, Unpaid 

**Proprietary Entry**

 	Debit 	589000 	Tax Revenue Refunds - Not Otherwise Classified 

 	Debit 	589100 	Tax Revenue Refunds - Individual 

 	Debit 	589200 	Tax Revenue Refunds - Corporate 

 	Debit 	589300 	Tax Revenue Refunds - Unemployment 

 	Debit 	589400 	Tax Revenue Refunds - Excise 

 	Debit 	589500 	Tax Revenue Refunds - Estate and Gift 

 	Debit 	589600 	Tax Revenue Refunds - Customs 

 	Debit 	633000 	Other Interest Expenses 

 	   Credit 	   211000 	 	Accounts Payable 

 	   Credit 	   214000 	 	Accrued Interest Payable - Not Otherwise Classified 

 	   Credit 	   219000 	 	Other Liabilities With Related Budgetary Obligations 

**B452**To record a loss on current-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on non-monetary transaction, where additional US equivalent dollars are obligated to cover the rate variance at the time of disbursement. 

**Comment:** 	Also post USSGL TC B134 for direct appropriations. Post this transaction immediately preceding disbursement (USSGL TC B110). 

**Budgetary Entry**

**B600 - B699 Disbursements and Payables - Advances and Prepayments**

**B602** 	To record revenue received in advance. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

 	   Credit 	   220500 	 	Liability for Unearned Insurance Premiums 

 	   Credit 	   232000 	 	Other Deferred Revenue 

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Bulletin No. 2019-10 	III AT -****1 	June 2019**

**Bulletin No. 2019-10 	III AT -****1 	June 2019**

**Bulletin No. 2019-10 	III AT -****1 	June 2019**

**B604**To record the current-year expended authority where the undelivered order was prepaid or advanced. The current-year authority is the same as the original order. 

**Comment:** 	See USSGL TC-A710 to see the reimbursable authority and USSGL TC-B308 for the original prepayment. If funded by a direct appropriation, also post USSGL TCB134. Also post USSGL TCs G120, G122, and G124 to track purchases. 

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting Guide **Budgetary Entry**

**B606** 	To record current-year expended authority using a U.S. Debit Card. 

**Comment:** 	This transaction is used when an agency issues a U.S. Debit Card to a recipient as a reimbursement or entitlement. 

**Reference:** 	USSGL implementation guidance; U.S. Debit Card Program **Budgetary Entry**

**B610**To reduce an unfilled customer order with advance from a prior-year reimbursable while maintaining a resource to support the obligation and outlay. 

**Comment:** 	The amount in USSGL account 422200 not supported by obligations must be zero on the preclosing trial balance when the TAFS is expiring. 

**Reference:** 	USSGL implementation guidance; Prior-Year Advances or Other Offsetting Collections Refunded in the Current Year as Obligations and Outlays. 

**Budgetary Entry**

 	Debit 	425300 	Prior-Year Unfilled Customer Orders With Advance - Refunds Paid 

 	   Credit 	   422200 	 	Unfilled Customer Orders With Advance 

**Proprietary Entry**

 	None 

**C100 - C399 Collections and Receivables - Receipts**

**C106**To record the collection of reestimated subsidy in the financing account. 

**Comment:** 	Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Also post TC-A120 to record allotment of authority not previously anticipated. 

**Reference:** 	USSGL implementation guidance; Credit Reform Case Studies 

**Budgetary Entry**

**C107** To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program. 

**Comment:** 	See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

**C108**To record collections in nonfiduciary deposit funds. 

**Comment:** 	This entry is for the initial and subsequent collections from non-federal sources into a nonfiduciary deposit fund. This entry should not be used for collections of interest on Treasury securities. For accrual and collection of interest on Treasury securities, see TC-C418, TC-E205 and TC-C156. 

**Reference:** 	USSGL implementation guidance: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C109**To record the receipt of previously anticipated collections. 

**Comment:** 	See USSGL TC-C108 for unidentified collections. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. See USSGL TCs-A710, A712, A714, and C186 for reimbursable agreement transactions. See USSGL TC-C156 for the collection of interest receivable from securities held by a nonfiduciary deposit fund. Fiduciary deposit funds would not record a budgetary entry. See TCs C453 and C457 for daily inflation or deflation of Treasury Inflation Protected Securities. 

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting Guide **Budgetary Entry**

**C122**To record the maturity of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	Prior to maturity, an entry is made to complete the amortization of a premium. See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest received on the maturity. See USSGL TC-C123 for securities acquired at a premium by a nonfiduciary deposit fund. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C123** 	To record the maturity of federal securities acquired at a premium by a nonfiduciary deposit fund. **Comment:** 	See USSGL TC-C156 to record the collection of interest received on the maturity. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C124**To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	Prior to maturity, an entry is made to complete the amortization of a discount. The budgetary entry shows the purchase discount is realized as a budgetary resource when the security matures. Special and trust funds use USSGL account 411400, if budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109, or TC-C140 to record the collection of interest received on the maturity. See USSGL TC-C128 to record the maturity of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service. See USSGL TC-C125 for securities acquired at a discount by nonfiduciary deposit fund that matured. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

**C125**To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit fund. 

**Comment:** 	See USSGL TC-C156 to record the collection of interest received on the maturity. See USSGL TC-C128 to record the maturity of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C126** 	To record maturity and reversing interest accrual for Exchange Stabilization Fund investments. 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**C132**To record the refunds collected, a downward adjustment to prior-year paid delivered orders, for 

assets purchased and expenses incurred in a prior-year that create budgetary resources. These refunds were not previously accrued as receivables. 

**Comment:** 	Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for direct appropriations. Reverse USSGL TCs G120, G122, and G124 to track purchases. This transaction is also applicable to credit card rebates. 

**Budgetary Entry**

**C133**To record the receivable from the collecting entity for custodial collections and non-entity assets collected on behalf of a federal entity other than the General Fund of the U.S. Government. 

**Comment:** 	This transaction is recorded by federal agency that will receive the funds collected by the collecting entity. The federal agency collecting these funds should record TCC142 to establish the payable for the custodial collections on behalf of another federal agency. 

**Reference:** 	Custodial Activity Collected on Behalf of a federal Entity Other than the General 

Fund of the U.S. Government (Exchange and Nonexchange) 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C134**To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year. 

**Comment:** 	Reverse USSGL TC-B134 for direct appropriations. Reverse USSGL TCs G120, 

G122, and G124 to adjust tracked purchases. This transaction is also applicable to credit card rebates. 

**Budgetary Entry**

**C135**To record the collection of federal and non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited. 

**Comment:** 	This transaction is recorded by the federal agency collecting the funds on behalf of the recipient agency to whom those funds will be transferred. 

**Reference:** 	Custodial Activity Collected on Behalf of a federal Entity Other than the General 

Fund of the U.S. Government (Exchange and Nonexchange) 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

    Credit    520000  Revenue From Services Provided     Credit    531000  Interest Revenue - Other 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

 	   Credit 	   531200 	 	Interest Revenue - Loans Receivable/Uninvested Funds 

 	   Credit 	   532000 	 	Penalties and Fines Revenue 

 	   Credit 	   532500 	 	Administrative Fees Revenue 

 	   Credit 	   560000 	 	Donated Revenue - Financial Resources 

 	   Credit 	   580000 	 	Tax Revenue Collected - Not Otherwise Classified  	   Credit 	   580100 	 	Tax Revenue Collected - Individual  	   Credit 	   580200 	 	Tax Revenue Collected - Corporate 

 	   Credit 	   580300 	 	Tax Revenue Collected - Unemployment  	   Credit 	   580400 	 	Tax Revenue Collected - Excise 

 	   Credit 	   580500 	 	Tax Revenue Collected - Estate and Gift 

 	   Credit 	   580600 	 	Tax Revenue Collected - Customs 

 	   Credit 	   590000 	 	Other Revenue 

 	   Credit 	   592300 	 	Valuation Change in Investments - Beneficial Interest in Trust 

**C136** 	To record the collection of receivables for assets purchased or expenses incurred in a prior year that create budgetary resources when collected. 

**Comment:** 	USSGL TC-C414 records the refund receivable. Reverse USSGL TC-B134 for 

direct appropriations. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TCs G120, G122, and G124 to adjust tracked purchases. Also post USSGL TC-D582 to reclassify the reduction of an expense from unfunded to funded. 

**Reference:** 	For refunds receivable, see the USSGL implementation guidance; Upward and 

Downward Adjustments to Expired Appropriations 

**Budgetary Entry**

**C143**To record the collection of receivables of custodial revenue from a non-federal source that is deposited to a miscellaneous receipt account. 

**Comment:** 	If a collection is reported on the Statement of Custodial Activity or the custodial 

footnote, also post USSGL TCs-D584 and D586 (if related to tax revenue); If a collection is not reported on the Statement of Custodial Activity nor on the custodial footnote, also post USSGL TC-D585; If a collection was not previously accrued, see USSGL TCs-C141 or C147; See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury  	   Credit 	   131000 	 	Accounts Receivable 

 	   Credit 	   132500 	 	Taxes Receivable 

 	   Credit 	   134000 	 	Interest Receivable - Not Otherwise Classified 

 	   Credit 	   134100 	 	Interest Receivable - Loans 

 	   Credit 	   134200 	 	Interest Receivable - Investments 

 	   Credit 	   134300 	 	Interest Receivable - Taxes 

 	   Credit 	   136000 	 	Penalties and Fines Receivable - Not Otherwise Classified 

 	   Credit 	   136300 	 	Penalties and Fines Receivable - Taxes 

 	   Credit 	   137000 	 	Administrative Fees Receivable - Not Otherwise Classified 

 	   Credit 	   137100 	 	Administrative Fees Receivable - Loans 

 	   Credit 	   137300 	 	Administrative Fees Receivable - Taxes 

 	   Credit 	   138100 	 	Interest Receivable - Loans - Troubled Assets Relief Program 

**C144** 	To record undeposited collections. 

**Comment:** 	Reverse entry upon disposition of undeposited collections. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	111000 	Undeposited Collections 

 	   Credit 	   240000 	 	Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections 

**C145**To record the collection of revenue or other financing sources that were not previously accrued into 

a General Fund receipt account. These collections are not reported on the Statement of Custodial Activity 

**Comment:** 	Also post USSGL TC-C147. For the transfer-in of nonbudgetary fund balance to other federal entities without reimbursements, see USSGL TC-C155. For custodial collections reported on the Statement of Custodial Activity or on the custodial footnote, see USSGL TC-C141. See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend. 

**Reference:** 	USSGL implementation guidance; General Fund Receipt Account Guide 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C146** 	To record the collection of previously accrued receivables in a Treasury general fund receipt account. 

**Comment:** 	Also post D585. For collection of custodial receivables in a Treasury general fund receipt account, see USSGL TC C-143. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	101000 	Fund Balance With Treasury 

 	   Credit 	   131000 	 	Accounts Receivable 

 	   Credit 	   134000 	 	Interest Receivable - Not Otherwise Classified 

 	   Credit 	   134100 	 	Interest Receivable - Loans 

 	   Credit 	   134200 	 	Interest Receivable - Investments 

 	   Credit 	   134300 	 	Interest Receivable - Taxes 

 	   Credit 	   134400 	 	Interest Receivable on Special Drawing Rights (SDR) 

 	   Credit 	   136000 	 	Penalties and Fines Receivable - Not Otherwise Classified 

 	   Credit 	   136100 	 	Penalties and Fines Receivable - Loans  	   Credit 	   136300 	 	Penalties and Fines Receivable - Taxes 

 	   Credit 	   137000 	 	Administrative Fees Receivable - Not Otherwise Classified 

 	   Credit 	   137100 	 	Administrative Fees Receivable - Loans 

 	   Credit 	   137300 	 	Administrative Fees Receivable - Taxes 

**C202**To record the maturity of securities, accounted for under the provisions of the federal Credit Reform Act, acquired at a premium. 

**Comment:** 	At maturity an entry is made to complete the amortization of a premium. Refer to USSGL TC-E121 for the amortization transaction. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C204** 	To record the maturity of securities, accounted for under the provisions of the federal Credit Reform Act, acquired at a discount. 

**Comment:** 	At maturity an entry is made to complete the amortization of a discount. Refer to USSGL TC-E121 for the amortization transaction. The budgetary entry shows the purchase discount is realized as a budgetary resource when the security matures. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

**C205**To record the amount of actual offsetting collections or offsetting receipts used to reduce the appropriation derived from the General Fund of the U.S. Government. 

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

**Reference:** 	USSGL implementation guidance; Appropriation Reduced by Offsetting Collections or Offsetting Receipts 

**Budgetary Entry**

 	Debit 	405000 	Anticipated Reductions to Appropriations by Offsetting Collections or 

Receipts 

 	   Credit 	   424000 	 	Appropriations Reduced by Offsetting Collections or Receipts - Collected 

**Proprietary Entry**

 	None 

**C400 - C599 Collections and Receivables - Receivables/Accrued Revenue**

**C414**To record refund receivables, a downward adjustment to prior-year paid delivered orders, from Non-federal sources for assets or expenses that do not create budgetary resources until collected. **Comment:** 	USSGL TC-C136 records the collection. USSGL account 679000 includes, but is not limited to, vendor overpayments and benefit overpayments. This transaction is also applicable to credit card rebates. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C415** 	To record a receivable for new IMF Quota Payments under Credit Reform. 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**C416**To record accrued revenue from federal sources other than for reimbursables, non-revolving trust and special funds, custodial activity and interest on Treasury securities. 

**Comment:** Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

 	Debit 	428300 	Interest Receivable From Treasury  	Debit 	428700 	Other federal Receivables 

 	   Credit 	   407000 	 	Anticipated Collections From federal Sources 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	Debit 	132000 	Funded Employment Benefit Contributions Receivable 

 	Debit 	134000 	Interest Receivable - Not Otherwise Classified 

 	Debit 	134100 	Interest Receivable - Loans 

 	Debit 	134200 	Interest Receivable - Investments 

 	Debit 	134300 	Interest Receivable - Taxes 

 	Debit 	136000 	Penalties and Fines Receivable - Not Otherwise Classified 

 	Debit 	136100 	Penalties and Fines Receivable - Loans 

 	Debit 	136300 	Penalties and Fines Receivable - Taxes 

 	Debit 	137000 	Administrative Fees Receivable - Not Otherwise Classified 

 	Debit 	137100 	Administrative Fees Receivable - Loans 

 Debit 137300 Administrative Fees Receivable - Taxes     Credit    531000  Interest Revenue - Other 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

 	   Credit 	   531200 	 	Interest Revenue - Loans Receivable/Uninvested Funds 

 	   Credit 	   532000 	 	Penalties and Fines Revenue 

 	   Credit 	   532500 	 	Administrative Fees Revenue 

 	   Credit 	   540000 	 	Funded Benefit Program Revenue 

 	   Credit 	   590000 	 	Other Revenue 

**C417** 	To record interest receivable on non-federal securities held by a nonfiduciary deposit fund. **Comment:** 	This entry is only for interest receivable on non-federal securities held by a nonfiduciary deposit fund. For accruals of interest receivable on federal securities such as U.S. Treasury securities, see TC-C418. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	134200 	Interest Receivable - Investments 

 	   Credit 	   240000 	 	Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections 

**C418**To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities held by nonfiduciary deposit funds. 

**Comment:** 	For federal securities held by nonfiduciary deposit funds also record TC - E205. 

**Reference:** 	USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	134200 	Interest Receivable - Investments 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

**C419** 	To record accrual of interest receivable on non-federal securities with a bond premium. 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**C420**To record accrued revenue or other financing sources without budgetary impact. 

transactions because the funds are not owned by the Government. Therefore, the budget records transactions between deposit funds and budgetary accounts as transactions with public. Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	Debit 	132000 	Funded Employment Benefit Contributions Receivable 

 	Debit 	134000 	Interest Receivable - Not Otherwise Classified 

 	Debit 	134100 	Interest Receivable - Loans 

 	Debit 	134200 	Interest Receivable - Investments 

 	Debit 	134300 	Interest Receivable - Taxes 

 	Debit 	136000 	Penalties and Fines Receivable - Not Otherwise Classified 

 	Debit 	136100 	Penalties and Fines Receivable - Loans 

 	Debit 	136300 	Penalties and Fines Receivable - Taxes 

 	Debit 	137000 	Administrative Fees Receivable - Not Otherwise Classified 

 	Debit 	137100 	Administrative Fees Receivable - Loans 

 	Debit 	137300 	Administrative Fees Receivable - Taxes 

 	Debit 	138100 	Interest Receivable - Loans - Troubled Assets Relief Program 

 	Debit 	138400 	Interest Receivable - Foreign Currency Denominated Assets 

 	   Credit 	   510000 	 	Revenue From Goods Sold 

    Credit    520000  Revenue From Services Provided     Credit    531000  Interest Revenue - Other 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

 	   Credit 	   531200 	 	Interest Revenue - Loans Receivable/Uninvested Funds 

 	   Credit 	   532000 	 	Penalties and Fines Revenue 

 	   Credit 	   532500 	 	Administrative Fees Revenue 

 	   Credit 	   540000 	 	Funded Benefit Program Revenue 

 	   Credit 	   550000 	 	Insurance and Guarantee Premium Revenue  	   Credit 	   560000 	 	Donated Revenue - Financial Resources 

 	   Credit 	   577500 	 	Non-Budgetary Financing Sources Transferred In 

 	   Credit 	   590000 	 	Other Revenue 

**C421**To accrue unfunded FECA revenue from federal source by the Department of Labor. 

**Comment:** 	None 

**Reference:** 	USSGL implementation guidance; federal Employees' Compensation Act (Workers' Compensation). 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	132100 	Unfunded FECA Benefit Contributions Receivable  	   Credit 	   540500 	 	Unfunded FECA Benefit Revenue 

**C422** 	To record accrued revenue from federal or non-federal sources for non-revolving trust funds and special funds. 

**Comment:** 	These are not budgetary resources until collected. 

**Reference:** 	USSGL implementation guidance; Unavailable Special Fund Receipt Account Transfers 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	Debit 	132000 	Funded Employment Benefit Contributions Receivable  	Debit 	132500 	Taxes Receivable 

 	Debit 	134000 	Interest Receivable - Not Otherwise Classified 

 	Debit 	134100 	Interest Receivable - Loans 

 	Debit 	134200 	Interest Receivable - Investments 

 	Debit 	134300 	Interest Receivable - Taxes 

 	Debit 	136000 	Penalties and Fines Receivable - Not Otherwise Classified 

 	Debit 	136100 	Penalties and Fines Receivable - Loans 

 	Debit 	136300 	Penalties and Fines Receivable - Taxes 

 	Debit 	137000 	Administrative Fees Receivable - Not Otherwise Classified 

 	Debit 	137100 	Administrative Fees Receivable - Loans 

 	Debit 	137300 	Administrative Fees Receivable - Taxes 

    Credit    520000  Revenue From Services Provided     Credit    531000  Interest Revenue - Other 

 	   Credit 	   531100 	 	Interest Revenue - Investments 

 	   Credit 	   531200 	 	Interest Revenue - Loans Receivable/Uninvested Funds 

 	   Credit 	   532000 	 	Penalties and Fines Revenue 

 	   Credit 	   532500 	 	Administrative Fees Revenue 

 	   Credit 	   540000 	 	Funded Benefit Program Revenue 

 	   Credit 	   550000 	 	Insurance and Guarantee Premium Revenue 

 	   Credit 	   582000 	 	Tax Revenue Accrual Adjustment - Not Otherwise Classified 

 	   Credit 	   582100 	 	Tax Revenue Accrual Adjustment - Individual 

 	   Credit 	   582200 	 	Tax Revenue Accrual Adjustment - Corporate 

 	   Credit 	   582300 	 	Tax Revenue Accrual Adjustment - Unemployment  	   Credit 	   582400 	 	Tax Revenue Accrual Adjustment - Excise 

 	   Credit 	   582500 	 	Tax Revenue Accrual Adjustment - Estate and Gift 

 	   Credit 	   582600 	 	Tax Revenue Accrual Adjustment - Customs 

 	   Credit 	   590000 	 	Other Revenue 

**C457**To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to 

revolving funds, in which the offsetting collection is immediately available for obligation once credited to the expenditure TAFS. 

**Comment:** 	Also post reversal of USSGL TC B143. If budgetary resources were previously anticipated, debit USSGL account 407000. 

**Budgetary Entry**

**C458** 	To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection. 

**Comment:** 	Also post reversal of USSGL TC B143. 

**Budgetary Entry**

**C600 - C799 Collections and Receivables - Asset Sale and Disposition (Gains and Losses)**

**C600** 	To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**C601**To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount. 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**C602**To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss. 

**Comment:** 	Prior to making an entry for the sale, make an entry to amortize the premium to the 

point of sale. The budgetary entry is recorded for the premium on the sale. Special and trust funds use USSGL account 411400, if budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TCC140 to record the collection of interest received on the sale. See USSGL TC-C603 or TC-C619 for sale of securities purchased at a premium and sold at a gain or loss by a nonfiduciary deposit fund. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

**C603**To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C604**To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss. 

**Comment:** 	Prior to the sale, make an entry to amortize the premium to the point of sale. The budgetary entry is recorded for the discount on the sale. Special and trust funds use USSGL account 411400, if budgetary resources were previously anticipated, revolving funds debit USSGL account 407000 and special and trust funds debit USSGL account 412000. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109, and TC-C140 to record the collection of interest received on the sale. See USSGL TC-C605 for the sale of securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

**C605**To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C606**To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain. 

**Comment:** 	Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary entry is recorded for the purchase discount plus the premium on the sale. Special and trust funds use USSGL account 411400, if budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TCC140 to record the collection of interest received on the sale. See USSGL TC-C607 for the sale of securities acquired at a discount by nonfiduciary deposit fund that result in a gain. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

**C607**To record the redemption of federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C608**To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss. 

**Comment:** 	Prior to the sale, an entry is made to amortize the discount to the point of sale. The budgetary entry is recorded for the purchase discount less the discount on the sale. If the discount on the sale is greater than the purchase discount, the budgetary entry will be reversed. Special and trust funds use USSGL account 411400, if budgetary resources were previously anticipated, revolving funds debit USSGL account 407000 and special and trust funds debit USSGL account 412000. Reverse USSGL 

TC-A122 if authority was previously anticipated and apportioned or USSGL TCA123 if authority was previously anticipated in programs exempt from 

apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-A195, TC-C109 or TC-C140 to record the collection of interest received on the sale. See USSGL TC-C618 to record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds. See USSGL TC-C611 or TC-

C621 for the sale of securities purchased at a discount and sold at a gain or loss by a nonfiduciary deposit fund. 

**Reference:** 	USSGL implementation guidance; Investments in Treasury and Agency Securities 

**Budgetary Entry**

**C609**To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets. 

**Budgetary Entry**

**C610** 	To record the sale or disposition of personal property collected for replacement property. 

**Comment:** 	Sales proceeds on disposed personal property collected for a replacement property will have no budgetary entry until the obligation is subsequently incurred for the replacement property. In most cases, the proceeds will only be available for acquisition of the replacement property in the fiscal year that the old property was sold, then for 1 fiscal year thereafter. This entry may not be applicable to some agencies that have specific language in their legislation that allows them to keep the proceeds beyond 2 years. See USSGL implementation guidance, "Disposition of Personal Property" on the USSGL Website. Also review CFR 41, chapter 101 and GAO's Policy and Procedure Manual, dated May 1993, pages 7.5-8.9. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C611**To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss. 

**Comment:** 	Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a nonfiduciary deposit fund. A nonfiduciary deposit fund should not have net position. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C612** 	To record the loss (or gain) from sale of foreclosed property without recourse. 

**Comment:** 	Applicable to guaranteed loans. Credit USSGL account 139900 if there is a gain. Any gain or loss is borne by the federal Government. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Reference:** 	USSGL implementation guidance; Credit Reform Case Studies **Budgetary Entry**

**C613**To record general property, plant and equipment permanently removed or partially impaired, but not yet disposed. 

**Reference:** 	USSGL Implementation Guidance: FASAB FFATR No. 14 and FASAB SFFAS 

No. 44, "Accounting for the Disposal of General Property, Plant and Equipment" and "Accounting for Impairment of General Property, Plant, and Equipment Remaining in Use". 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C618**To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by 

the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. 

**Comment:** 	The budgetary entry is the amount of the gain on sale, which would be reversed if a 

loss is realized. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC-C611 to record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a nonfiduciary deposit fund. 

**Budgetary Entry**

**C619**To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C621** 	To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain. 

**Comment:** 	Use this entry to also record the sale of U.S. Treasury Zero Coupon Bonds by a nonfiduciary deposit fund 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C622**To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or non-revolving trust fund. 

**Comment:** 	The budgetary entry is the amount of a gain on the sale, which would be reversed if a loss was realized. 

**Budgetary Entry**

**C624** 	To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special or non-revolving trust fund. 

**Comment:** 	The budgetary entry is the amount of a gain on the sale, which would be reversed if a loss was realized. 

**Budgetary Entry**

**C640**To record the proceeds from commodities sold. 

**Comment:** 	For cost of goods sold, see USSGL TC-E408. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

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

Inventory and Related Property" 

**Budgetary Entry**

**C642** 	To record a loss on the sale of commodities. 

**Comment:** 	For cost of goods sold, if there is no loss involved, see USSGL TC-E408. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	156900 	Commodities - Allowance 

 	Debit 	650000 	Cost of Goods Sold 

 	   Credit 	   156100 	 	Commodities Held Under Price Support and Stabilization Support 

Programs 

**C644**To record a receivable from a non-federal entity for the sale or disposition of assets other than personal properties and investments. 

**Comment:** 	For cost of goods sold, see USSGL TC-E408. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**C646**To record the sale or disposition of assets other than personal properties and investments. **Comment:** 	If a receivable had been previously established, see USSGL TC-C647. 

**Budgetary Entry**

**C647** 	To record the liquidation of receivables from other federal entity for the sale or disposition of assets other personal properties and investments. 

**Comment:** 	See USSGL TC-C648 for the establishment of the receivable. 

**Budgetary Entry**

**C648**To record a receivable from another federal entity for the sale or disposition of assets other than personal properties and investments. 

**Comment:** 	For the liquidation of the receivable, see USSGL TC-C647. 

**Budgetary Entry**

**C650**To record accounts receivable and accrue revenue from another federal entity that was previously anticipated. 

**Comment:** 	Also post USSGL TC-A122 if authority was previously anticipated and apportioned. See federal and non-federal exceptions as defined in Office of Management and Budget Circular No. A-11. 

**Reference:** 	USSGL implementation guidance; Transfer of Spending Authority from Offsetting 

Collection with Obligations Scenario 

**Budgetary Entry**

 	Debit 	428700 	Other federal Receivables 

 	   Credit 	   421000 	 	Anticipated Reimbursements and Other Income 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	   Credit 	   510000 	 	Revenue From Goods Sold 

 	   Credit 	   520000 	 	Revenue From Services Provided 

**C702** 	To record the sale of securities, accounted for under the provisions of the federal Credit Reform Act, purchased at a premium. The sale results in a gain. 

**Comment:** 	At the time of sale, make an entry to amortize the premium to the point of sale. See USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

**C704**To record the sale of securities, accounted for under the provisions of the federal Credit Reform Act, purchased at a premium. The sale results in a loss. 

**Comment:** 	At the time of sale, make an entry to amortize the premium to the point of sale. See USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

**C706** 	To record the sale of securities, accounted for under the provisions of the federal Credit Reform Act, purchased at a discount. The sale results in a gain. 

**Comment:** 	At the time of sale, an entry is made to amortize the discount to the point of sale. See USSGL TC-E121 for amortization entry. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

**C708**To record the sale of securities, accounted for under the provisions of the federal Credit Reform Act, purchased at a discount. The sale results in a loss. 

**Comment:** 	At the time of sale, an entry is made to amortize the discount to the point of sale. See USSGL TC-E121 for amortization entry. Reverse USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. 

**Budgetary Entry**

**C750** 	To record, in a special or non-revolving trust fund, a redemption of securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds remain in a non-Treasury General Account (TGA). 

**Comment:** 	If the proceeds of this sale are immediately reinvested, do not record a budgetary entry. If the proceeds of this sale are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

**C751**To record, in a revolving or revolving trust fund, a redemption of securities (other than those issued 

by the Bureau of the Fiscal Service) purchased at par and sold without a gain or loss where funds remain in a non-Treasury General Account (TGA). 

**Comment:** 	If the proceeds of this sale are immediately reinvested, do not record a budgetary entry. If the proceeds of this sale are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

**C752** 	To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a gain. Funds remain held by the public in a non-Treasury General Account (TGA). 

**Comment:** 	If the proceeds are immediately reinvested, record a budgetary entry equal to only 

the gain. If the proceeds are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a nonTGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

**C753**To record, in a revolving or revolving trust fund, the sale prior to maturity of investments in 

securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a gain. Funds remain held by the public in a non-Treasury General Account (TGA). 

**Comment:** 	If the proceeds are immediately reinvested, record a budgetary entry in USSGL account 425200 equal to only the gain. If the proceeds are not immediately reinvested, record a budgetary entry in USSGL account 425200 equal to the gain and also a budgetary entry in USSGL account 497200 equal to the par value. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

**C754** 	To record, in a special or non-revolving trust fund, the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par and sold for a loss. Funds remain held by the public in a non-Treasury General Account (TGA). 

**Comment:** 	If the proceeds are immediately reinvested, do not record a budgetary entry. If the proceeds are not immediately reinvested, record a budgetary entry equal to the proceeds. See USSGL TC- B150 if funds held by the public in a non-TGA are returned to fund balance with Treasury in a TGA. An agency must have specific legislative authority to hold monies in a non-TGA or non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400 Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury for additional guidance, such as Statement of Transactions (224) transactions. 

**Budgetary Entry**

**D100 - D299 Adjustments/Writeoffs/Reclassification - Upward and Downward Adjustments**

**D102** 	To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired. 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TC's D306, D308, D310, and D312. 

**Reference:** USSGL implementation guidance; Prior-Period Adjustments **Budgetary Entry**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

 	   Credit 	 

**Bulletin No. 2019-10 	III AT -****173 	June 2019**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

**Bulletin No. 2019-10 	III AT -****175 	June 2019**

**D106**To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired. 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. If funded by a direct appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. 

**Reference:** 	USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments 

**Budgetary Entry**

**D107**To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired. 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. If funded by a direct appropriation, also post USSGL TC-B134. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. When anticipated accounts are not used, debit USSGL account 445000; if funds are exempt from apportionment, debit USSGL account 462000. 

**Reference:** 	USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments 

**Budgetary Entry**

	   219100 	Employee Health Care Liability Incurred but Not Reported 

	   221000 	Accrued Funded Payroll and Leave 

	   221100 	Withholdings Payable 

   221300 	Employer Contributions and Payroll Taxes Payable  	   Credit 	   221500 	 	Other Post Employment Benefits Due and Payable 

 	   Credit 	   221600 	 	Pension Benefits Due and Payable to Beneficiaries 

 	   Credit 	   221700 	 	Benefit Premiums Payable to Carriers 

 	   Credit 	   221800 	 	Life Insurance Benefits Due and Payable to Beneficiaries 

**D108**To record a downward adjustment to prior-year paid delivered orders and to collect a refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. The offset to all downward adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an abnormal credit balance, approval by the Office of Management and Budget for use of resources is required. If anticipated accounts are not used, credit USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. 

**Reference:** 	USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments 

**Budgetary Entry**

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

**Part 1 	 	Fiscal Year 2019 Reporting**

**SUPPLEMENT 	 	Section III**

**U.S. Standard General Ledger Account Transactions**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

 	   Credit 	 

**Bulletin No. 2019-10 	III AT -****175 	June 2019**

**D110**To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related 

liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired. 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. The offset to all downward adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an abnormal credit balance, approval by the Office of Management and Budget for use of resources is required. If anticipated accounts are not used, credit USSGL account 445000 or 462000. Also post USSGL TC-A122 if authority was previously anticipated and apportioned or USSGL TC-A123 if authority was previously anticipated in programs exempt from apportionment. Reverse USSGL TC-B134 for direct appropriations. For a prior-period adjustment (USSGL account 740000 or 740100), see USSGL TCs D306, D308, D310, and D312. 

**Reference:** 	USSGL implementation guidance; USSGL Budgetary Accounting Guide; PriorPeriod Adjustments 

**Budgetary Entry**

**D126**To record an upward adjustment to prior-year paid delivered orders. 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. A corrected invoice was received and paid for goods and services previously received and paid. Also post USSGL TC-B134. Record USSGL account 465000 if the authority has expired. 

**Reference:** 	USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations 

**Budgetary Entry**

**D128** 	To record a downward adjustment to prior-year paid delivered orders with no refund collected. 

**Reference:** 	USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	   Credit 	   679000 	 	Other Expenses Not Requiring Budgetary Resources 

**D130**To record a downward adjustment to prior-year prepaid/advanced undelivered orders with no refund collected. 

**Comment:** 	The prepaid invoice was for more than the corrected invoice. Goods and services have not been received. 

**Reference:** 	USSGL implementation guidance; Upward and Downward Adjustments to Expired Appropriations 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	131000 	Accounts Receivable 

 	   Credit 	   141000 	 	Advances and Prepayments 

**D134**To record the delivery of goods and services ordered in a prior-year and accrue a liability. 

Expended authority is less than the original obligation and the authority is not expired. 

**Comment:** 	The offset to downward adjustments to undelivered orders is anticipated recoveries. If such a transaction causes an abnormal credit balance, the Office of Management and Budget's approval for use of resources is required. When anticipated accounts are not used, credit USSGL account 445000 or credit USSGL account 462000 if funds are exempt from apportionment. Also post USSGL TC-B134 if funded by a direct appropriation. Also post USSGL TC-A122 if recoveries were previously anticipated and apportioned or USSGL TC-A123 if recoveries were previously anticipated in programs exempt from apportionment. The payroll and related benefit liabilities in this transaction are only for work-in-process. For other payroll-related transactions, see USSGL TCs-E104 through E117. Also post USSGL TCs G120, G122, and G124 to track purchases. 

**Reference:** USSGL implementation guidance; USSGL Budgetary Accounting Guide **Budgetary Entry**

**D300 - D399 Adjustments/Writeoffs/Reclassification - Prior-Period Adjustments**

**D306**To record a prior-period adjustment that reduces the value of a prior-year asset. 

**Comment:** 	If the downward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles debit USSGL account 740100. For prior-period adjustments due to corrections of errors in years preceding the prior year, debit USSGL account 740500. Also Post: USSGL TC-D302 if the prior period adjustment due to changes in accounting principle is associated with direct appropriations. USSGL TC-D304 for a prior-period adjustment due to corrections of errors that requires restatement, and associated with a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment has a downward budgetary impact to prior-year unpaid delivered orders-obligations, recoveries and the appropriation has expired. USSGL TC-D108 (budgetary entry only) if the adjustment has a downward budgetary impact on prior-year paid delivered orders-obligations, refunds collected. USSGL TC-D110 (budgetary entry only) if the adjustment has a downward budgetary impact to prior-year unpaid delivered orders-obligations, recoveries, and has not expired. **Reference:** 	USSGL implementation guidance; Prior-Period Adjustments 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D308** 	To record a prior-period adjustment that reduces the value of a liability. 

**Comment:** 	If the downward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles credit USSGL account 740100. For prior-period adjustments due to corrections of errors in years preceding the prior year, credit USSGL account 740500. Also Post: USSGL TC-D302 if the prior period adjustment due to changes in accounting principle is associated with direct appropriations. USSGL TC-D304 for a prior-period adjustment due to corrections of errors that requires restatement, and associated with a direct appropriation. USSGL TC-D102 (budgetary entry only) if the adjustment has a downward budgetary impact to prior-year unpaid delivered orders - obligations, recoveries and the appropriation has expired. USSGL TC-D108 (budgetary entry only) if the adjustment has a downward budgetary impact on prioryear paid delivered orders - obligations, and refunds collected. USSGL TC-D110 (budgetary entry only) if the adjustment has a downward budgetary impact to prioryear unpaid delivered orders - obligations, recoveries, and has not expired. **Reference:** 	USSGL implementation guidance; Prior-Period Adjustments 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	211000 	Accounts Payable 

 	Debit 	211200 	Accounts Payable for federal Government Sponsored Enterprise 

 	Debit 	212000 	Disbursements in Transit 

 	Debit 	213000 	Contract Holdbacks 

 	Debit 	214000 	Accrued Interest Payable - Not Otherwise Classified 

 	Debit 	214100 	Accrued Interest Payable - Loans  	Debit 	214200 	Accrued Interest Payable - Debt 

 	Debit 	215000 	Payable for Transfers of Currently Invested Balances 

 	Debit 	215500 	Expenditure Transfers Payable  	Debit 	216000 	Entitlement Benefits Due and Payable 

 	Debit 	217000 	Subsidy Payable to the Financing Account 

 	Debit 	218000 	Loan Guarantee Liability 

 	Debit 	219000 	Other Liabilities With Related Budgetary Obligations 

 	Debit 	219100 	Employee Health Care Liability Incurred but Not Reported 

 	Debit 	220000 	Liability for Unpaid Insurance Claims 

 	Debit 	220500 	Liability for Unearned Insurance Premiums 

 	Debit 	221000 	Accrued Funded Payroll and Leave 

 	Debit 	221100 	Withholdings Payable 

 	Debit 	221300 	Employer Contributions and Payroll Taxes Payable 

 	Debit 	221500 	Other Post Employment Benefits Due and Payable 

 	Debit 	221600 	Pension Benefits Due and Payable to Beneficiaries  	Debit 	221700 	Benefit Premiums Payable to Carriers 

 	Debit 	221800 	Life Insurance Benefits Due and Payable to Beneficiaries 

 	Debit 	222000 	Unfunded Leave 

 	Debit 	222500 	Unfunded FECA Liability 

 	Debit 	229000 	Other Unfunded Employment Related Liability  	Debit 	231000 	Liability for Advances and Prepayments  	Debit 	232000 	Other Deferred Revenue 

 	Debit 	251000 	Principal Payable to the Bureau of the Fiscal Service  	Debit 	252000 	Principal Payable to the federal Financing Bank 

 	Debit 	253000 	Securities Issued by federal Agencies Under General and Special 

Financing Authority 

**D310** 	To record a prior-period adjustment that increases the value of a prior-year asset. 

**Comment:** 	If the upward adjustment is due to corrections of errors, credit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles credit USSGL account 740100. For prior-period adjustments due to corrections of errors in years preceding the prior year, credit USSGL account 740500. If the prior period adjustment due to changes in accounting principle is associated with direct appropriations, reverse USSGL TC-D302. For a prior period adjustment due to corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 (budgetary entry only) if the adjustment has an upward budgetary impact on prioryear unpaid delivered orders-obligations, and the authority has expired. USSGL TCD114 (budgetary entry only) if the adjustment has an upward budgetary impact on prior year undelivered orders when the bill is more than the original undelivered order, and the authority has expired. 

**Reference:** 	USSGL implementation guidance; Prior-Period Adjustments 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D312** 	To record a prior-period adjustment that increases the value of a prior-year liability. 

**Comment:** 	If the upward adjustment is due to corrections of errors, debit USSGL account 

740000. For prior-period adjustments due to changes in accounting principles debit USSGL account 740100. For prior-period adjustments due to corrections of errors in the years preceding the prior year, debit USSGL account 740500. If the prior period adjustment due to changes in accounting principle is associated with direct appropriations, reverse USSGL TC-D302. For a prior-period adjustment due to corrections of errors, reverse USSGL TC-D304. Also Post: USSGL TC-D106 (budgetary entry only) if the adjustment has an upward budgetary impact on prioryear unpaid delivered orders - obligations, refunds collected and the authority has expired. USSGL TC-D114 (budgetary entry only) if the adjustment has an upward budgetary impact on prior year undelivered orders when the bill is more than the original undelivered order, and the authority has expired. 

**Reference:** 	USSGL implementation guidance; Prior-Period Adjustments 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D400 - D499 Adjustments/Writeoffs/Reclassification - Writeoffs**

**D402** 	To record an allowance for a reduction in exchange revenue due to noncredit losses such as returns, allowances, and price redeterminations from non-federal sources when realization is not probable (less likely than not). 

**Comment:** 	For reduction in exchange revenue due to credit losses, see USSGL TC-D404. 

Reverse this transaction when collected. 

**Reference:** 	USSGL implementation guidance; FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources." For more information, see paragraph 41 of FASAB SFFAS No. 7. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D418**To record the writeoff of assets other than investments. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D420**To record the accrued estimated uncollectible exchange revenue due to credit losses with related costs incurred and collected for others in a General Fund receipt account. 

**Comment:** 	Reverse USSGL TC-C405 to adjust USSGL account 298500, "Liability for Nonentity Assets Not Reported on the Statement of Custodial Activity." This activity will not be reported on the Statement of Custodial Activity or the custodial footnote. 

**Reference:** 	FASAB SFFAS No. 7, "Accounting for Revenue and Other Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting," Paragraph No. 40. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D422** 	To record the reduction of custodial liability by the amount of estimated uncollectible exchange revenue with virtually no costs collected for others in a General Fund receipt account. 

**Comment:** 	This activity is reported on the Statement of Custodial Activity or on the custodial footnotes. 

**Reference:** 	For more information on exchange revenue with virtually no costs, see paragraphs 45, 140, and 146, SFFAS No. 7. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	298000 	Custodial Liability 

 	   Credit 	   599100 	 	Accrued Collections for Others - Statement of Custodial Activity **D424**To record in a General Fund receipt account, the accrued estimated uncollectible nonexchange 

revenue and exchange revenue with virtually no cost reported on the Statement of Custodial Activity or on the custodial footnote. 

45, 140, and 146 and for more information on uncollectible nonexchange revenue, see paragraph 56 of FASAB SFFAS No. 7, "Accounting for Revenue and Other 

Financing Sources and Concepts for Reconciling Budgetary and Financial Accounting." 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**D434**To record assets purchased to store environmental waste from past operations at net book value of zero. 

**Reference:** 	USSGL implementation guidance; Environmental Cleanup Cost Case Study 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	299500 	Estimated Cleanup Cost Liability 

 	   Credit 	   174900 	 	Accumulated Depreciation on Other Structures and Facilities 

**D436** 	To record a refund of offsetting collections, other than advances, that were collected in a prioryear. 

**Comment:** 	See USSGL TC-A712 for refunds of advances. See USSGL TC-D438 for refunds of 

trust or special fund receipts. 

**Budgetary Entry**

 	Debit 	461000 	Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment  Debit 465000 Allotments - Expired Authority 

 	   Credit 	   490200 	 	Delivered Orders - Obligations, Paid 

**Proprietary Entry**

 	Debit 	510900 	Contra Revenue for Goods Sold 

 	Debit 	520900 	Contra Revenue for Services Provided 

 	Debit 	531700 	Contra Revenue for Interest Revenue - Loans Receivable  	Debit 	531800 	Contra Revenue for Interest Revenue - Investments  	Debit 	531900 	Contra Revenue for Interest Revenue - Other 

 	Debit 	532400 	Contra Revenue for Penalties and Fines 

 	Debit 	532900 	Contra Revenue for Administrative Fees 

 	Debit 	540900 	Contra Revenue for Funded Benefit Program Revenue 

 	Debit 	550900 	Contra Revenue for Insurance and Guarantee Premium Revenue  	Debit 	560900 	Contra Revenue for Donations - Financial Resources 

 	Debit 	561900 	Contra Donated Revenue - Nonfinancial Resources 

 	Debit 	590900 	Contra Revenue for Other Revenue 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**D438**To record a refund of trust or special fund receipts that was received in a current year. 

**Comment:** 	See USSGL TC-A712 for refunds of advances. See USSGL TC-D436 for refunds of offsetting collections, other than advances. 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	461000 	Allotments - Realized Resources 

 Debit 462000 Unobligated Funds Exempt From Apportionment  Debit 465000 Allotments - Expired Authority 

 	   Credit 	   411400 	 	Appropriated Receipts Derived From Available Trust or Special Fund Receipts 

**Proprietary Entry**

 	Debit 	531700 	Contra Revenue for Interest Revenue - Loans Receivable  	Debit 	531800 	Contra Revenue for Interest Revenue - Investments  	Debit 	531900 	Contra Revenue for Interest Revenue - Other 

 	Debit 	532400 	Contra Revenue for Penalties and Fines 

 	Debit 	532900 	Contra Revenue for Administrative Fees 

 	Debit 	540900 	Contra Revenue for Funded Benefit Program Revenue 

 	Debit 	550900 	Contra Revenue for Insurance and Guarantee Premium Revenue 

 	Debit 	560900 	Contra Revenue for Donations - Financial Resources 

 	Debit 	561900 	Contra Donated Revenue - Nonfinancial Resources 

 	Debit 	583000 	Contra Revenue for Taxes - Not Otherwise Classified 

 	Debit 	583100 	Contra Revenue for Taxes - Individual 

 	Debit 	583200 	Contra Revenue for Taxes - Corporate 

 	Debit 	583300 	Contra Revenue for Taxes - Unemployment 

 	Debit 	583400 	Contra Revenue for Taxes - Excise 

 	Debit 	583500 	Contra Revenue for Taxes - Estate and Gift  	Debit 	583600 	Contra Revenue for Taxes - Customs 

 	Debit 	590900 	Contra Revenue for Other Revenue  	   Credit 	   101000 	 	Fund Balance With Treasury 

**D500 - D799 Adjustments/Writeoffs/Reclassification - Reclassification/Revaluation**

**D502** 	To establish or record an increase to Imprest Funds or U.S. Debit Card Funds. 

**Comment:** 	Reverse when funds are returned to fund balance with Treasury. See Treasury 

Financial Manual Part 4--Chapter 3000 Third-Party Draft Procedures for Imprest Fund Disbursing Activities 

**Budgetary Entry**

**D614**To record SDR interest and charges accrual with a net effect of an unrealized loss. 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**D616** 	To record the tru up of Special Drawing right interest accrual and charges for the Quarter. 

**Comment:** 	For the Department of Treasury use only. 

**Reference:** 	Other USSGL Guidance: Accounting and Reporting Exchange Stabilization Fund **Budgetary Entry**

**D626**To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency exchange 

rates on a non-monetary transaction, where excess obligations of a prior-year are adjusted upward due to the rate variance at the time of disbursement. 

**Comment:** 	Prior-year adjustments are used only in year 2 or later. Record USSGL account 465000 if the authority has expired. Also post USSGL TC B134 for direct appropriations. Post this transaction immediately preceding disbursement (USSGL TC B110). 

**Budgetary Entry**

 	Debit 	461000 	Allotments - Realized Resources  	Debit 	465000 	Allotments - Expired Authority 

 	   Credit 	   498100 	 	Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid 

**Proprietary Entry**

 	Debit 	211000 	Accounts Payable 

 	   Credit 	   729000 	 	Other Losses 

**E100 - E399 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections - Accrual, Depreciation, Amortization, and Depletion**

**E102** 	To record the accrued payroll at the end of the accounting period for unpaid estimated costs incurred. This includes funded expenses such as payroll and grantee expenses. 

**Comment:** 	If funded by a direct appropriation, also post USSGL TC-B134. Reverse accruals at the beginning of the next accounting period. See USSGL TC-E104 for benefit expenses. Due to the reconciliation of interagency expenses and revenues, agencies must first record all direct costs to a USSGL account 600000 expense series account and then offset those amounts using the USSGL account 661000 when the costs are capitalized to the appropriate "in-process type" account. 

**Budgetary Entry**

 	Debit 	461000 	Allotments - Realized Resources 

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment  	Debit 	480100 	Undelivered Orders - Obligations, Unpaid  	   Credit 	   490100 	 	Delivered Orders - Obligations, Unpaid 

**Proprietary Entry**

 	Debit 	610000 	Operating Expenses/Program Costs 

 	Debit 	650000 	Cost of Goods Sold 

 	Debit 	690000 	Non-Production Costs 

 	   Credit 	   219000 	 	Other Liabilities With Related Budgetary Obligations 

 	   Credit 	   219100 	 	Employee Health Care Liability Incurred but Not Reported 

 	   Credit 	   221000 	 	Accrued Funded Payroll and Leave 

 	   Credit 	   221100 	 	Withholdings Payable 

**E205**To record the amortization of the discount on federal securities or interest receivable in a nonfiduciary deposit fund. 

**Comment:** 	Reverse this entry for amortization of a premium. For amortization of a discount on U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service to a nonfiduciary deposit fund, see TC-E119. A nonfiduciary deposit fund should not have net position. Also record TC-C418 or TC-E117 so that there will not be an impact on net position. 

**Reference:** 	USSGL Implementation Guide: Nonfiduciary Deposit Fund with Investment 

Authority and Clearing Account Guidance 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	531800 	Contra Revenue for Interest Revenue - Investments 

 	   Credit 	   240000 	 	Liability for Non-Fiduciary Deposit Funds and Undeposited 

Collections 

**E400 - E499 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections -**

**Accumulated and Allocated Costs Not in Categories Above**

**E416**To record stockpile materials issued for use under the consumption method. 

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

Inventory and Related Property" 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	679000 	Other Expenses Not Requiring Budgetary Resources 

 	   Credit 	   157100 	 	Stockpile Materials Held in Reserve 

**E418** 	To record a lien of real and intangible forfeited property in the allowance account. 

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

Inventory and Related Property" 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	610000 	Operating Expenses/Program Costs  	   Credit 	   154900 	 	Forfeited Property - Allowance 

**E500 - E799 Accruals/Nonbudgetary Transfers Other Than Disbursements and Collections - Transfers Without Budgetary Impact**

**E502** 	To record the loss on disposition of assets resulting from the transfer of ownership of general property, plant, and equipment (land, buildings, equipment, and other) to non-federal entities. 

**Reference:** 	USSGL implementation guidance; FASAB SFFAS Nos. 6 and 8, "Accounting for Property, Plant, and Equipment (PP&E)" and "Supplementary Stewardship Reporting" 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E504**To record distributed personal property. 

**Reference:** 	USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property" 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	299000 	Other Liabilities Without Related Budgetary Obligations 

 	   Credit 	   154200 	 	Forfeited Property Held for Donation or Use 

**E506** 	To record a commodity transferred to another federal agency. 

**Comment:** 	Upon transfer of the commodity, the carrying amount of the commodity held for other purposes shall be removed from the commodity's asset account and reported as an expense. 

**Reference:** 	USSGL implementation guidance; FASAB SFFAS No. 3, "Accounting for Inventory and Related Property" 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	610000 	Operating Expenses/Program Costs 

 	   Credit 	   156100 	 	Commodities Held Under Price Support and Stabilization Support 

Programs 

**E508**To record the transfer-out of nonbudgetary or non-federal accounts receivable to other federal entities without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E510, E512, and E514. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances; General Fund Receipt Account Guide 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E509**To record the transfer-out of nonbudgetary fund balances to other federal entities without reimbursements. 

**Comment:** 	See USSGL TC-F124 for the preclosing adjusting entry recorded at yearend. 

**Reference:** 	USSGL implementation guidance; General Fund Receipt Account Guide 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	577600 	Non-Budgetary Financing Sources Transferred Out 

 	   Credit 	   101000 	 	Fund Balance With Treasury 

**E510**To record the transfer-out of inventory items and general property, plant, and equipment to other federal entities without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E508, E512, and E514. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

 	None 

**Proprietary Entry**

	   Credit 	   172000 	 	Construction-in-Progress 

 	   Credit 	   173000 	 	Buildings, Improvements, and Renovations 

 	   Credit 	   174000 	 	Other Structures and Facilities 

 	   Credit 	   175000 	 	Equipment 

 	   Credit 	   181000 	 	Assets Under Capital Lease  	   Credit 	   182000 	 	Leasehold Improvements  	   Credit 	   183000 	 	Internal-Use Software 

 	   Credit 	   183200 	 	Internal-Use Software in Development 

 	   Credit 	   184000 	 	Other Natural Resources 

 	   Credit 	   189000 	 	Other General Property, Plant, and Equipment  	   Credit 	   199000 	 	Other Assets 

**E512** 	To record the transfer-out of investments to other federal entities without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E508, E510, and E514. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E514**To record the transfer-out of accounts payable to other federal entities without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E508, E510, and E512. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	215000 	Payable for Transfers of Currently Invested Balances 

 	Debit 	215500 	Expenditure Transfers Payable 

 	Debit 	217000 	Subsidy Payable to the Financing Account 

 	Debit 	218000 	Loan Guarantee Liability 

 	Debit 	222000 	Unfunded Leave 

 	Debit 	222500 	Unfunded FECA Liability 

 	Debit 	229000 	Other Unfunded Employment Related Liability  	Debit 	231000 	Liability for Advances and Prepayments 

 	Debit 	251000 	Principal Payable to the Bureau of the Fiscal Service  	Debit 	252000 	Principal Payable to the federal Financing Bank 

 	Debit 	261000 	Actuarial Pension Liability 

 	Debit 	262000 	Actuarial Health Insurance Liability 

 	Debit 	263000 	Actuarial Life Insurance Liability 

 	Debit 	265000 	Actuarial FECA Liability 

 	Debit 	266000 	Actuarial Liabilities for federal Insurance and Guarantee Programs  	Debit 	267000 	Actuarial Liabilities for Treasury-Managed Benefit Programs 

 	Debit 	269000 	Other Actuarial Liabilities 

 	Debit 	291000 	Prior Liens Outstanding on Acquired Collateral 

 	Debit 	292000 	Contingent Liabilities 

 	Debit 	292300 	Contingent Liability for Capital Transfers 

 	Debit 	294000 	Capital Lease Liability 

 	Debit 	296000 	Accounts Payable From Canceled Appropriations 

 	Debit 	297000 	Liability for Capital Transfers 

 	Debit 	299000 	Other Liabilities Without Related Budgetary Obligations 

 	Debit 	299500 	Estimated Cleanup Cost Liability 

 	   Credit 	   573000 	 	Financing Sources Transferred Out Without Reimbursement 

**E516** 	To record a capital transfer receivable in a General Fund Receipt Account. 

**Reference:** 	USSGL implementation guidance; Capital Transfers. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	192300 	Contingent Receivable for Capital Transfers 

 	   Credit 	   575600 	 	Non-Expenditure Financing Sources - Transfers-In - Capital 

Transfers 

**E602**To record inventory or operating materials and supplies acquired through exchange of nonmonetary assets. 

**Comment:** 	An entity receiving assets of greater value than those exchanged recognizes a gain and an entity receiving assets of lesser value recognizes a loss. 

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

Inventory and Related Property" 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E604**To record the transfer-in of nonbudgetary or non-federal accounts receivable from others without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E606, E608, and E610. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances; General Fund Receipt Account Guide 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E606**To record the transfer-in of inventory items and general property, plant, and equipment from others without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E604, E608, and E610. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E608** 	To record the transfer-in of investments from others without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E604, E606, and E610. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**E610**To record the transfer-in of accounts payable from others without reimbursement. 

**Comment:** 	Refer to USSGL TCs-E604, E606, and E608. 

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

Collections With Obligations; Transfer of Current-Year Authority; Transfer of Prior-Year Balances; Transfer of USSGL Account 422500; Transfer of Receivable of Invested Balances 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	572000 	Financing Sources Transferred In Without Reimbursement  	   Credit 	   215000 	 	Payable for Transfers of Currently Invested Balances 

 	   Credit 	   215500 	 	Expenditure Transfers Payable 

 	   Credit 	   217000 	 	Subsidy Payable to the Financing Account 

 	   Credit 	   218000 	 	Loan Guarantee Liability  	   Credit 	   222000 	 	Unfunded Leave 

 	   Credit 	   222500 	 	Unfunded FECA Liability 

 	   Credit 	   229000 	 	Other Unfunded Employment Related Liability  	   Credit 	   231000 	 	Liability for Advances and Prepayments 

 	   Credit 	   251000 	 	Principal Payable to the Bureau of the Fiscal Service  	   Credit 	   252000 	 	Principal Payable to the federal Financing Bank 

 	   Credit 	   261000 	 	Actuarial Pension Liability 

 	   Credit 	   262000 	 	Actuarial Health Insurance Liability 

 	   Credit 	   263000 	 	Actuarial Life Insurance Liability 

 	   Credit 	   265000 	 	Actuarial FECA Liability 

 	   Credit 	   266000 	 	Actuarial Liabilities for federal Insurance and Guarantee Programs  	   Credit 	   267000 	 	Actuarial Liabilities for Treasury-Managed Benefit Programs 

 	   Credit 	   269000 	 	Other Actuarial Liabilities 

 	   Credit 	   291000 	 	Prior Liens Outstanding on Acquired Collateral 

 	   Credit 	   292000 	 	Contingent Liabilities 

 	   Credit 	   292300 	 	Contingent Liability for Capital Transfers 

 	   Credit 	   294000 	 	Capital Lease Liability 

 	   Credit 	   296000 	 	Accounts Payable From Canceled Appropriations 

 	   Credit 	   297000 	 	Liability for Capital Transfers 

 	   Credit 	   299000 	 	Other Liabilities Without Related Budgetary Obligations 

 	   Credit 	   299500 	 	Estimated Cleanup Cost Liability 

**F100 - F299 Yearend - Preclosing Entries**

**F104** 	To record adjustments for anticipated nonexpenditure transfers not realized. 

**Comment:** 	Balances in anticipated accounts must be zero at yearend. 

**Budgetary Entry**

 	Debit 	445000 	Unapportioned Authority 

 	Debit 	462000 	Unobligated Funds Exempt From Apportionment 

 	   Credit 	   416000 	 	Anticipated Transfers - Current-Year Authority 

 	   Credit 	   416500 	 	Allocations of Authority - Anticipated From Invested Balances  	   Credit 	   418000 	 	Anticipated Transfers - Prior-Year Balances 

 	   Credit 	   418300 	 	Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose 

**Proprietary Entry**

 	None 

**F112**To record adjustments for anticipated resources not realized. 

**Comment:** 	Balance in the anticipated accounts must be zero at yearend. 

**Budgetary Entry**

**Proprietary Entry**

 	None 

**F113** 	To record the reduction of unobligated balances for indefinite contract or indefinite borrowing authority at yearend. 

**Comment:** 	Unobligated balances for indefinite contract or borrowing authority must be zero at yearend. 

**Reference:** 	USSGL implementation guidance; Contract Authority Case Studies **Budgetary Entry**

**Proprietary Entry**

 	None 

**F132**To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current-year to cover obligations. Record this entry as preclosing when the total amount of current-year receipts is greater than the amount needed to cover current-year obligations. 

**Comment:** 	Refer to USSGL TC-F354 if the total amount of current-year receipts is not enough to cover current-year obligations. 

**Reference:** 	USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances Precluded From Obligation 

**Budgetary Entry**

**Proprietary Entry**

 	None 

**F134** 	To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current-year to cover obligations. Record this entry as preclosing when the total amount of current-year collections is greater than the amount needed to cover current-year obligations. 

**Comment:** 	Refer to USSGL TC-F356 if the total amount of current-year receipts is not enough to cover current-year obligations. 

**Reference:** 	USSGL implementation guidance; Trust Fund Guide: Trust Funds With Balances Precluded From Obligation 

**Budgetary Entry**

 	Debit 	439800 	Offsetting Collections Temporarily Precluded From Obligation 

 	   Credit 	   415800 	 	Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation 

**Proprietary Entry**

 	None 

**F148**To record the reduction of an appropriation with offsetting collections. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury. 

**Comment:** 	This TC must occur before year-end. Also reverse TC-B134 for the direct appropriations used. 

**Reference:** 	USSGL implementation guidance;  Appropriation Reduced by Offsetting 

Collections or Offsetting Receipts 

**Budgetary Entry**

**F300 - F499 Yearend - Closing Entries**

**F301** 	To reclassify the balance of partially canceled authority to memorandum accounts. 

**Comment:** 	Also post USSGL TC-F390 to record the closing of canceled authority for partial cancellations. 

**Reference:** 	USSGL implementation guidance; Accounting for Partial Cancellation - No-Year TAFS With "Definite Authority" 

**Budgetary Entry**

 	None 

**Memorandum Entry**

 	Debit 	809200 	Offset for Partial or Early Cancellation of Authority 

 	   Credit 	   809100 	 	Partial or Early Cancellation of Authority 

**F302**To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

**Budgetary Entry**

**Proprietary Entry**

 	None 

**F304** 	To record the closing of fiscal-year contract authority. 

**Budgetary Entry**

**Proprietary Entry**

 	None 

**F332**To record the closing of downward adjustments and transfers to undelivered orders - obligations, unpaid. 

**Comment:** 	Prior-year adjustments are used only in year 2 and later. 

**Budgetary Entry**

 	Debit 	480100 	Undelivered Orders - Obligations, Unpaid 

 	   Credit 	   483100 	 	Undelivered Orders - Obligations Transferred, Unpaid 

 	   Credit 	   487100 	 	Downward Adjustments of Prior-Year Unpaid Undelivered Orders - 

Obligations, Recoveries 

**Proprietary Entry**

 	None 

**F334** 	To record the closing of adjustments for changes in prior-year allocations of budgetary resources to the appropriate status account. 

**Budgetary Entry**

**Proprietary Entry**

 	None 

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

**Budgetary Entry**

 	None 

**Proprietary Entry**

**F338** 	To record the closing of gains and miscellaneous items into cumulative results of operations. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**F354**To record the reduction of receipt and appropriation balances previously precluded from obligation 

by the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year receipts is not enough to cover current-year obligations. 

**Comment:** 	Refer to USSGL TC-F132 if the total amount of current-year collections is greater than the amount needed to cover current-year obligations. 

**Budgetary Entry**

**Proprietary Entry**

 	None 

**F356** 	To record the reduction of offsetting collections balances previously precluded from obligation by the amount that was needed in the current year to cover obligations. Record this entry as postclosing when the total amount of current-year collections is not enough to cover current-year obligations. 

**Comment:** 	Refer to USSGL TC-F134 if the total amount of current-year collections is greater than the amount needed to cover current-year obligations. 

**Reference:** 	USSGL implementation guidance; Trust Fund Guide; Trust Funds With Balances Precluded From Obligation 

**Budgetary Entry**

 	Debit 	439800 	Offsetting Collections Temporarily Precluded From Obligation 

 	   Credit 	   415800 	 	Authority Made Available From Offsetting Collection Balances 

Previously Precluded From Obligation 

**Proprietary Entry**

 	None 

**F396**To close authority unavailable for obligation pursuant to public law - temporary - prior-year authority. 

**Budgetary Entry**

 	Debit 	439501 	Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Prior-Year Authority 

 	   Credit 	   439500 	 	Authority Unavailable for Obligation Pursuant to Public Law - 

Temporary - Current-Year Authority 

**Proprietary Entry**

 	None 

**G100 - G299 Memorandum Entries - All Memorandum Entries (Excluding Closing Memorandum Entries)**

**H100 - H799 Other Specialized Transaction Entries - Other**

**H100** 	To record equity contributions to increase fiduciary net assets. 

**Comment:** Equity contributions directly increase beneficiaries' equity. This transaction is similar to the private sector's contributed capital. 

**Reference:** 	FASAB SFFAS No. 31 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**H200**To record equity withdrawals or distributions of fiduciary net assets. 

**Comment:** 	Withdrawals and disbursements are equity distributions to or on behalf of beneficiaries. This transaction is similar to the private sector's capital distributions. 

**Reference:** 	FASAB SFFAS No. 31 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**H300** 	To record the closing of fiduciary outflows and miscellaneous items into fiduciary net assets. 

**Comment:** 	Agencies should record revenues, expenses, gains, and losses related to fiduciary activities using USSGL Section III, transaction codes A through F, before the flow accounts are closed into fiduciary net assets. 

**Reference:** 	FASAB SFFAS No. 31 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**H301**To record the closing of fiduciary inflows and miscellaneous items into fiduciary net assets. 

**Comment:** 	Agencies should record revenues, expenses, gains, and losses related to fiduciary activities using USSGL Section III, transaction codes A through F, before the flow accounts are closed into fiduciary net assets. 

**Reference:** 	FASAB SFFAS No.31 

**Budgetary Entry**

 	None 

**Proprietary Entry**

**H450**To record the Letter of Credit for Maintenance of Value due to International Monetary Fund. 

**Budgetary Entry**

 	None 

**Proprietary Entry**

 	Debit 	119306 	International Monetary Fund - Receivable/Payable Currency Valuation Adjustment 

 	   Credit 	   119305 	 	International Monetary Fund - Letter of Credit 

**H480** 	To record the consolidation of actual net-funded resources and reductions for withdrawn funds. 

**Budgetary Entry**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**

**Bulletin No. 2019-10 	III AT -****100 	June 2019**