Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

411912 Definite Appropriation - Adjustments for Trust Fund Share - 

Prior Year

N B C E C P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EG E/F/U N U N.

412050 Anticipated Definite Appropriation - Adjustments for Trust 

Fund Share - Prior Year

Y B C E C P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EG E/F/U N U N.

413415 Adjustment for Definite Contract Authority Limitation N B C E C M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D ET E/F/U N U X/N.

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

/S/X

D/M 1001/1992-

2022

A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D/R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U X/K/N

421512 Anticipated Offsetting Collections - Expenditure Transfer from 

Trust Funds - Adjustments for Trust Fund Share - Prior Year

Y B D E D S D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EG E/F/U N U N.

425200 Reimbursements Earned - Collected From Federal/NonFederal Exception Sources

N B D E D/C D/M 1001/1992-

2022

E/F/N B/P/X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

R EC/EG/EM/EP/ER/ES/ET/TR E/F/U D/G/N U/E X/K/N

425512 Offsetting Collections - Expenditure Transfer from Trust 

Funds - Adjustments for Trust Fund Share - Prior Year

N B D E D S D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EG E/F/U N U N.

436001 Appropriation Purpose Fulfilled - Balance Previously 

Determined Not Available

N B D E D D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EC/EG/EM/EP/ER/ES/ET/TR E/F/U N U N.

439401 Daily Inflation/Deflation Compensation Adjustment N B C B/E C P/S D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D EP/ES/ET E/F/U N U N.

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

IRC Meeting Handout Draft July 2020
Part 2

SUPPLEMENT

USSGL 

Acct. USSGL Account Title

Anticipated

Budg/ 

Prop

Norm 

Bal

Begin/ 

End

Debit/ 

Credit

Auth 

Type 

Code

Apport 

Cat

Apport 

Cat B

Avail 

Time

BEA 

Cat

Borrow 

Source

Budgetary 

Impact 

Indicator

Cohort 

Year

Cust/ 

Noncust

Exch/ 

Nonexch

Fed/ 

Nonfed

Trading 

Prtnr

Trading 

Partner 

Main

PY

Adj DEFC

Pgm 

Rpt 

Cat

Reimb 

Flag

Year 

of 

BA

Reduction 

Type Fund Type

Reporting 

Type 

Code

Financing 

Account 

Code

TAS 

Status

Trans. 

Code

Fiscal Year 2021 Reporting

Section IV

U.S. Standard General Ledger - Attributes to Accounts Report

U S S G L A C C O U N T USSGL ATTRIBUTES B U L K F I L E A T T R I B U T E S T A S A T T R I B U T E S

439412 Unobligated Balances Made Available from Previously 

Unavailable Receipts - Adjustments for Trust Fund Share - 

Prior Year

N B D E D P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D ET E/F/U N U N.

439432 Anticipated Unobligated Balances Made Available from 

Previously Unavailable Receipts - Adjustments for Trust Fund 

Share - Prior Year

Y B D E D P D X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D ET E/F/U N U N.

439504 Obligation Limitation - Temporary - Prior-Year and CurrentYear Budget Authority

N B C E C D/M X A/B/C/D/

E/F/G/H/

I/J/K/L/

M/N/O/P

/Q/R/S/T

/U

D/R ER/ES/ET E/F/U N U X/N

IRC Meeting Handout Draft July 2020