0:'u.s. standard general ledger accounts and definitions fund balance with treasury account number: 101000 normal balance: debit definition: this account',
1:'is used to record the aggregate amount of funds on deposit with the department of the treasury, excluding seized cash',
2:'deposited. fund balance with treasury fbwt is increased by 1 receiving appropriations, reappropriations, continuing resolutions, appropriation restorations, and allocations; and',
3:'2 receiving transfers and reimbursements from other federal entities. it also is increased by amounts borrowed from the bureau of',
4:'the fiscal service, the federal financing bank, or other federal entities, and amounts collected and credited to appropriation or fund',
5:'accounts. fbwt is reduced by 1 disbursements made to pay liabilities or to purchase assets, goods, and services; 2 investments',
6:'in u.s. securities securities issued by fiscal service or other federal entities; 3 cancellation of expired appropriations; 4 transfers and',
7:'reimbursements to other federal entities or nonfederal entities or to the general fund of the u.s. government; and 5 sequestration',
8:'or rescission of appropriations. see ussgl account 153200, seized cash deposited. this account does not close at yearend. account title:',
9:'fund balance with treasury while awaiting a warrant or mandated nonexpenditure transfer account number: 109000 normal balance: debit definition: this',
10:'account is used to record the amount equal to the funding provided under a continuing resolution and apportioned in accordance',
11:'with office of management and budgets automatic apportionment bulletin. pursuant to a continuing resolution or enacted annual or supplemental appropriation',
12:'act, the account may be used while awaiting a warrant to be issued, or while awaiting a mandated nonexpenditure transfer',
13:'net to be processed, for an appropriation by the department of the treasurys bureau of the fiscal service. when using',
14:'this account to record a liability pending a mandated net, it shall only be used in the giving treasury appropriation',
15:'fund symbol. this account should not be used for permissive nets. the balance in this account will adjust to zero',
16:'when the department of the treasurys bureau of the fiscal service issues a warrant or a mandated transfer and must',
17:'adjust to zero by yearend. this account does not close at yearend. general fund of the u.s. governments operating cash',
18:': 110100 debit definition: this account is used to record the amount of cash available for the u.s. treasury to',
19:'meet its daily operations. this account includes balances from tax collections, other revenue, federal debt receipts, and other various receipts',
20:'net of cash outflows for budget outlays and other payments. this account is for the general fund of the u.s.',
21:'government use only. this account does not close at yearend. account title: restricted operating cash account number: 110300 normal balance:',
22:'debit definition: this account is used to record the amount of cash that is restricted due to the imposition on',
23:'cash deposits by law, regulation, or agreement. restricted cash mainly consists of the supplementary financial program cash account. this account',
24:'is for the general fund of the u.s. government use only. account title: checks outstanding account number: 110900 normal balance:',
25:'credit definition: this account is used to record the amount of checks issued by u.s. disbursing officers for example includes',
26:'treasury disbursing officers and nontreasury disbursing officers that have not been matched against a payment record in the treasury check',
27:'information system. this account is for the general fund of the u.s. government use only. this account does not close',
28:'at yearend. account title: undeposited collections account number: 111000 normal balance: debit definition: this account is used to record the',
29:'amount of collections on hand/in transit for deposit, collections deposited but not confirmed, and deposits confirmed but not yet recorded',
30:'in a treasury account symbol in cars. this account does not close at yearend. account title: imprest funds account number:',
31:'112000 normal balance: debit definition: this account is used to record the amount of cash authorized to be held by',
32:'federal entity cashiers at personal risk. this account does not close at yearend. u.s. debit card funds : 112500 debit',
33:'definition: this account is used to record the amount of cash authorized to be placed on u.s. federal government debit',
34:'cards by federal entities and held at personal risk by a federal entity representative. this account does not close at',
35:'yearend. account title: funds held outside of treasury budgetary account number: 113000 normal balance: debit definition: this account is used',
36:'to record the amount of cash deposited in accounts outside of the u.s. treasury, in nontreasury general accounts nontgas that',
37:'the office of management and budget has determined will be included in the budget of the united states government. for',
38:'expenditure treasury appropriation fund symbols, this amount represents the portion of unexpended balances that is held outside of treasury. this',
39:'account does not close at yearend. account title: funds held outside of treasury nonbudgetary account number: 113500 normal balance: debit',
40:'definition: this account is used to record the amount of unrestricted cash deposited in accounts outside of the u.s. treasury,',
41:'in nontreasury general accounts nontgas that are not included in the budget of the united states government. the department of',
42:'the treasury and the office of management and budget must approve use of this account. this account does not close',
43:'at yearend. account title: restricted cash held outside of treasury nonbudgetary account number: 113510 normal balance: debit definition: the amount',
44:'of cash that is: restricted due to the imposition on cash deposits by law, regulation, or agreement; deposited in accounts',
45:'outside of the u.s. treasury in nontreasury general accounts nontgas; and that are not included in the budget of the',
46:'united states government. the department of the treasury and the office of management and budget must approve use of this',
47:'account. this account does not close at year end. cash held by u.s. disbursing officers outside the treasurys general account',
48:'account number: 114500 normal balance: debit definition: this account is used to record the amount of u.s. dollars held by',
49:'u.s. disbursing officers outside of the treasurys general account. this account is for the general fund of the u.s. government',
50:'use only. this account does not close at yearend. account title: other cash account number: 119000 normal balance: debit definition:',
51:'this account is used to record the amount of cash holdings not otherwise classified in another ussgl account. this account',
52:'does not include undeposited collections/deposits in transit, which should be reported in ussgl account 111000. this account also excludes cash',
53:'deposited in accounts outside of the u.s. treasury, in nontreasury general accounts tgas, which should be reported in the appropriate',
54:'fhot account. this account does not close at yearend. account title: other cash international monetary fund account number: 119090 normal',
55:'balance: debit definition: this account is used to record the amount of cash holdings in federal reserve bank of new',
56:'york frbny number 1 and number 2 accounts. this ussgl account can only be used by the department of the',
57:'treasury. this account does not close at yearend. account title: international monetary fund letter of credit account number: 119305 normal',
58:'balance: credit definition: this account is used to record the letter of credit for the international monetary fund imf. this',
59:'ussgl account can only be used by the department of the treasury. this account does not close at yearend. international',
60:'monetary fund receivable/payable currency valuation adjustment account number: 119306 normal balance: debit definition: this account is used to record the',
61:'receivable and payable associated with currency valuation adjustments as the international monetary fund is in special drawing rights sdrs. although',
62:'the normal balance for this account is debit, it is acceptable for this account to have a credit balance. this',
63:'ussgl account can only be used by the department of the treasury. this account does not close at yearend. account',
64:'title: international monetary fund dollar deposits with the imf account number: 119307 normal balance: credit definition: this account is used',
65:'to record the dollar deposits with the international monetary fund imf. this ussgl account can only be used by the',
66:'department of the treasury. this account does not close at yearend. account title: international monetary fund currency holdings account number:',
67:'119309 normal balance: debit definition: this account is used to record currency holdings for the international monetary fund imf. this',
68:'ussgl account can only be used by the department of the treasury. this account does not close at yearend. account',
69:'title: international monetary fund reserve position account number: 119333 normal balance: debit definition: this account is used to record the',
70:'reserve position for the international monetary fund imf. this ussgl account can only be used by the department of the',
71:'treasury. this account does not close at yearend. account title: exchange stabilization fund esf assets holdings of special drawing rights',
72:'sdr account number: 119400 normal balance: debit definition: this account is used to record special drawing rights held in the',
73:'exchange stabilization fund. this account does not close at yearend. other monetary assets : 119500 debit definition: this account is',
74:'used to record the balance of monetary assets for which a specific ussgl account has not been established. this includes',
75:'gold valued at market. it excludes monetary assets seized, see ussgl account 153100, seized monetary instruments, special drawing rights, u.s.',
76:'reserves in the international monetary fund, and all exchange stabilization fund activity. this account does not close at yearend. account',
77:'title: foreign currency account number: 120000 normal balance: debit definition: this account is used to record the amount of u.s.',
78:'dollar equivalent of foreign government currency. by nature, this account includes foreign currency deposited in accounts outside of the u.s.',
79:'treasury, in nontreasury general accounts tgas. this account does not close at yearend. account title: foreign currency denominated equivalent assets',
80:'account number: 120500 normal balance: debit definition: this account is used to record the amount of the u.s. dollar equivalent',
81:'of foreign currency denominated assets that are shortterm, highly liquid investments and are: 1 readily convertible into known amounts of',
82:'foreign currency, and 2 close to maturity an investment purchased within 3 months of its maturity date such that a',
83:'change in interest rate presents an insignificant risk to the value of the investment. this account does not close at',
84:'yearend. this ussgl account is to be used only by the department of the treasury. account title: uninvested foreign currency',
85:'account number: 120900 normal balance: debit definition: this account is used to record the amount of the u.s. dollar equivalent',
86:'of the foreign currency portfolio not invested into a security. this account does not close at yearend. this ussgl account',
87:'is to be used only by the department of the treasury. foreign currency held outside of treasury nonbudgetary : 123500',
88:'debit definition: the u.s. dollar equivalent of unrestricted foreign government currency that is also deposited in accounts outside of the',
89:'u.s. treasury in nontreasury general accounts nontgas, and that are not included in the budget of the united states government.',
90:'this account is for the department of defense use only. this account does not close at year end. account title:',
91:'central accounting/agency reconciliation account account number: 125000 normal balance: debit definition: this account is used to record the net amount',
92:'of unreconciled deposit and disbursement differences. the statement of differences reconciliations for deposits compares monthly totals of federal entity deposits',
93:'presented or mailed to the bank with total deposits submitted through the banking system via standard form sf 215: deposit',
94:'ticket/sf 5515: debit voucher collection information repository. the statement of differences reconciliations for disbursements compares monthly totals of regional finance',
95:'centers rfcs and/or transactions through intragovernmental payment and collection ipac with agencyreported payments and collections. this account is for the',
96:'general fund of the u.s. government use only. this account does not close at yearend. account title: accounts receivable account',
97:'number: 131000 normal balance: debit definition: this account is used to record the amount due from others when the right',
98:'to receive funds accrues. this may result from the performance of services, the delivery of goods, or courtordered assessment. this',
99:'account does not close at yearend. account title: allowance for loss on accounts receivable account number: 131900 normal balance: credit',
100:'definition: this account is used to record the estimated amount of uncollectible accounts receivable. increase the account by the amount',
101:'estimated to be uncollectible each accounting period. decrease the account by the actual amount subsequently written off. the amount should',
102:'consider outstanding advances. this account does not close at yearend. funded employment benefit contributions receivable : 132000 debit definition: this',
103:'account is used to record the amount recorded by administering federal entities for funded contributions due from federal employers and/or',
104:'covered employees for employment related benefits such as retirement, health insurance, life insurance, federal employees compensation act feca, and unemployment',
105:'compensation. this amount excludes social security taxes. when the federal paying entity records the actual budgetary obligation, the associated feca',
106:'liability and receivable are considered funded. this account does not close at yearend. account title: unfunded feca benefit contributions receivable',
107:'account number: 132100 normal balance: debit definition: this account is used to record the amount recorded by the department of',
108:'labor for unfunded federal employees compensation act feca contributions due from employers. until the paying federal entity records the actual',
109:'budgetary obligation, the associated feca liability and receivable are considered unfunded. this account does not close at yearend. account title:',
110:'taxes receivable account number: 132500 normal balance: debit definition: this account is used to record the amount of identifiable, measurable,',
111:'and legally enforceable taxes due from federal entities and nonfederal entities. this includes claims to cash or other assets through',
112:'established assessment processes as defined by federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no.',
113:'7, accounting for revenue and other financing sources. this account does not close at yearend. account title: allowance for loss',
114:'on taxes receivable account number: 132900 normal balance: credit definition: this account is used to record the estimated amount of',
115:'uncollectible taxes receivable. this account does not close at yearend. receivable for transfers of currently invested balances : 133000 debit',
116:'definition: this account is used to record the amount representing transfers receivable from balances that are currently invested. to accommodate',
117:'cash management practices, funds will remain invested until needed for disbursement. at such time, the receiving federal entity will request',
118:'a transfer of funds. the investing federal entity will disinvest and transfer necessary funds via standard form sf 1151: nonexpenditure',
119:'transfer authorization. the budget authority from the transfer is realized, and obligations may be incurred before the actual transfer of',
120:'funds. this account does not close at yearend. account title: expenditure transfers receivable account number: 133500 normal balance: debit definition:',
121:'this account is used to record the amount of financing sources receivable from a trust fund or a federal fund',
122:'as defined by the office of management and budget resulting from a nonexchange transaction. this account does not close at',
123:'yearend. account title: interest receivable not otherwise classified account number: 134000 normal balance: debit definition: this account is used to',
124:'record the amount of accrued interest receivable not otherwise identified. this account does not close at yearend. account title: interest',
125:'receivable loans account number: 134100 normal balance: debit definition: this account is used to record the amount of accrued interest',
126:'charges receivable on loans. this account does not close at yearend. account title: interest receivable investments account number: 134200 normal',
127:'balance: debit definition: this account is used to record the amount of accrued interest charges receivable on investment securities. this',
128:'account does not close at yearend. account title: interest receivable taxes account number: 134300 normal balance: debit definition: this account',
129:'is used to record the amount of accrued interest charges receivable on taxes. this account does not close at yearend.',
130:'interest receivable on special drawing rights sdr : 134400 debit definition: this account is used to record the amount of',
131:'accrued interest charges receivable on special drawing rights. this account does not close at yearend. this ussgl account is to',
132:'be used only by the department of the treasury. account title: allowance for loss on interest receivable loans account number:',
133:'134500 normal balance: credit definition: this account is used to record the estimated amount of loss due to uncollectible interest',
134:'receivable on loans. this account excludes the allowances on loans subject to credit reform, which are recorded in ussgl account',
135:'139900, allowance for subsidy. this account does not close at yearend. account title: allowance for loss on interest receivable investments',
136:'account number: 134600 normal balance: credit definition: this account is used to record the estimated amount of loss due to',
137:'uncollectible interest receivable on investment securities. this account does not close at yearend. account title: allowance for loss on interest',
138:'receivable not otherwise classified account number: 134700 normal balance: credit definition: this account is used to record the estimated amount',
139:'of loss due to uncollectible interest receivable from credit programs before fiscal year 1992 and other interest receivable for all',
140:'years not otherwise identified. this account excludes the allowances for loans subject to credit reform, which are recorded in ussgl',
141:'account 139900, allowance for subsidy. this account does not close at yearend. account title: allowance for loss on interest receivable',
142:'taxes account number: 134800 normal balance: credit definition: this account is used to record the estimated amount of loss due',
143:'to uncollectible interest receivable on taxes. this account does not close at yearend. interest receivable on uninvested funds : 134900',
144:'debit definition: this account is used to record the amount of accrued interest receivable on uninvested funds with treasury. this',
145:'account does not close at yearend. account title: loans receivable account number: 135000 normal balance: debit definition: this account is',
146:'used to record the amount loaned to another federal account or fund, individuals, private sector organizations, state and local governments,',
147:'or foreign governments. this account does not close at yearend. account title: loans receivable international monetary fund account number: 135090',
148:'normal balance: debit definition: this account is used to record the amount loaned to the international monetary fund under the',
149:'new arrangements to borrow nab. this ussgl account can only be used by the department of the treasury. this account',
150:'does not close at yearend. account title: capitalized loan interest receivable noncredit reform account number: 135100 normal balance: debit definition:',
151:'this account is used to record the amount of accrued interest due on a noncredit reform loan that has been',
152:'capitalized. capitalized interest, like loan principal, is subject to interest charges until such time as the debt is paid or',
153:'otherwise settled. also used to record the related receivable resulting from the accretion of the original issue discount for black',
154:'lung disability trust fund obligations. this account does not close at yearend. account title: allowance for loss on loans receivable',
155:'account number: 135900 normal balance: credit definition: this account is used to record the estimated amounts of uncollectible loans receivable.',
156:'increase the account by the amount estimated to be uncollectible each accounting period. decrease the account by the actual amount',
157:'subsequently written off. this account does not close at yearend. allowance for loss on loans receivable international monetary fund account',
158:'number: 135990 normal balance: credit definition: this account is used to record the estimated amounts of federal exchange fx rate',
159:'changes for loans to the international monetary fund imf under the new arrangements to borrow nab. although the normal balance',
160:'for this account is credit, it is acceptable for this account to have a debit balance. this ussgl account can',
161:'only be used by the department of the treasury. this account does not close at yearend. account title: penalties and',
162:'fines receivable not otherwise classified account number: 136000 normal balance: debit definition: this account is used to record the amount',
163:'of penalties and fines on receivables that is not otherwise identified. this account does not close at yearend. account title:',
164:'penalties and fines receivable loans account number: 136100 normal balance: debit definition: this account is used to record the amount',
165:'of penalties and fines on loans receivable. this account does not close at yearend. account title: penalties and fines receivable',
166:'taxes account number: 136300 normal balance: debit definition: this account is used to record the amount of penalties and fines',
167:'on taxes receivable. this account does not close at yearend. account title: allowance for loss on penalties and fines receivable',
168:'loans account number: 136500 normal balance: credit definition: this account is used to record the estimated amount of loss due',
169:'to uncollectible penalties and fines receivable on loans. this account excludes the allowances on loans subject to credit reform, which',
170:'are recorded in ussgl account 139900, allowance for subsidy. this account does not close at yearend. allowance for loss on',
171:'penalties and fines receivable not otherwise classified account number: 136700 normal balance: credit definition: this account is used to record',
172:'the estimated amount of loss due to uncollectible penalties and fines receivable that are not otherwise identified. this account excludes',
173:'allowances for loans subject to credit reform. this account does not close at yearend. account title: allowance for loss on',
174:'penalties and fines receivable taxes account number: 136800 normal balance: credit definition: this account is used to record the estimated',
175:'amount of loss due to uncollectible penalties and fines receivable associated with taxes. this account does not close at yearend.',
176:'account title: administrative fees receivable not otherwise classified account number: 137000 normal balance: debit definition: this account is used to',
177:'record the amount of administrative fees receivable that is not otherwise identified. this account does not close at yearend. account',
178:'title: administrative fees receivable loans account number: 137100 normal balance: debit definition: this account is used to record the amount',
179:'of administrative fees on loans receivable. this account does not close at yearend. account title: administrative fees receivable taxes account',
180:'number: 137300 normal balance: debit definition: this account is used to record the amount of administrative fees on taxes receivable.',
181:'this account does not close at yearend. account title: criminal restitution receivable account number: 137400 normal balance: debit definition: the',
182:'amount of criminal restitution funds receivable, resulting from court ordered fines and restitution in which a convicted offender is ordered',
183:'to reimburse funds for losses incurred to federal entities. criminal restitution may be ordered for losses incurred directly related to',
184:'the offenders crime. recognize as a receivable when court actions determine an assessment sffas no. 7, par. 54. this account',
185:'does not close at yearend. allowance for loss on administrative fees receivable loans : 137500 credit definition: this account is',
186:'used to record the estimated amount of loss due to uncollectible administrative fees receivable associated with loans. this account excludes',
187:'the allowance for loans subject to credit reform, which is recorded in ussgl account 139900, allowance for subsidy. this account',
188:'does not close at yearend. account title: allowance for loss on administrative fees receivable not otherwise classified account number: 137700',
189:'normal balance: credit definition: this account is used to record the estimated amount of loss due to uncollectible administrative fees',
190:'receivable that is not otherwise identified. this account does not close at yearend. account title: allowance for loss on administrative',
191:'fees receivable taxes account number: 137800 normal balance: credit definition: this account is used to record the estimated amount of',
192:'loss due to uncollectible administrative fees receivable associated with taxes. this account does not close at yearend. account title: allowance',
193:'for loss on criminal restitution receivable account number: 137900 normal balance: credit definition: the estimated amount of loss due to',
194:'uncollectible criminal restitution receivables. this account does not close at yearend. account title: loans receivable troubled assets relief program account',
195:'number: 138000 normal balance: debit definition: this account is used to record the amount of loans issued by the troubled',
196:'assets relief program accounted for under the provisions of the federal credit reform act of 1990. this account does not',
197:'close at yearend. account title: interest receivable loans troubled assets relief program account number: 138100 normal balance: debit definition: this',
198:'account is used to record the amount of accrued interest charges receivable on loans issued by the troubled assets relief',
199:'program accounted for under the provisions of the federal credit reform act of 1990. this account does not close at',
200:'yearend. interest receivable foreign currency denominated assets account number: 138400 normal balance: debit definition: this account is used to record',
201:'the amount of the u.s. dollar equivalent of accrued interest charges receivable on foreign currency denominated assets. this account does',
202:'not close at yearend. this ussgl account is to be used only by the department of the treasury. account title:',
203:'allowance for loss on interest receivable loans troubled assets relief program account number: 138500 normal balance: credit definition: this account',
204:'is used to record the amount of loss estimated as a result of the uncollectible interest receivable on loans related',
205:'to the troubled assets relief program tarp accounted for under the provisions of the federal credit reform act of 1990.',
206:'this account excludes all other allowances on these tarp loans, which are recorded in ussgl account 138900, allowance for subsidy',
207:'loans troubled assets relief program. this account does not close at yearend. account title: allowance for subsidy loans troubled assets',
208:'relief program account number: 138900 normal balance: credit definition: this account is used to record the amount of unamortized subsidy',
209:'for loans related to the troubled assets relief program accounted for under the provisions of the federal credit reform act',
210:'of 1990. although the normal balance for this account is credit, it is acceptable in certain instances for this account',
211:'to have a debit balance. this account does not close at yearend. account title: appropriated dedicated collections receivable account number:',
212:'139000 normal balance: debit definition: this account is used to record the amount due from unavailable receipt account for funding',
213:'provided under a continuing resolution and apportioned in accordance with office of management and budgets automatic apportionment bulletin. pursuant to',
214:'a continuing resolution or enacted annual appropriation act, the account may be used while awaiting a warrant to be issued',
215:'for an appropriation derived from an unavailable special or trust nonrevolving receipt account by the department of the treasurys bureau',
216:'of the fiscal service. this account may also be used while waiting a warrant for reductions from the expenditure tas',
217:'to the unavailable receipt account. the balance in this account will adjust to zero when the department of the treasurys',
218:'bureau of fiscal service issues a warrant and must adjust to zero by yearend. this account does not close at',
219:'yearend. allowance for subsidy : 139900 credit definition: this account is used to record the amount of unamortized credit reform',
220:'subsidy for direct loans and for defaulted guaranteed loans assumed for collection by the u.s. federal government. it appears in',
221:'the financing fund of the direct loan or loan guarantee program involved and is subtracted from loans receivable ussgl account',
222:'135000, loans receivable on the statement of financial position. record all transactions that affect the subsidy in this account. the',
223:'first transaction normally would be the transfer of subsidy monies from the program fund to the financing fund. additional transactions',
224:'record upward and downward adjustments to the account. although the normal balance for this account is credit, it is acceptable',
225:'in certain instances for this account to have a debit balance. this account does not close at yearend. account title:',
226:'advances and prepayments account number: 141000 normal balance: debit definition: this account is used to record the amount of payments',
227:'made in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or receipt of other assets.',
228:'advances are expenditures that are often not recurrent in nature. prepayments are expenditures that are generally recurrent in nature. prepayments',
229:'are made to cover certain periodic expenses before those expenses are incurred. common examples of advances are travel advances and',
230:'advances to contractors. common examples of prepayments are amounts prepaid for rent and insurance. this account does not close at',
231:'yearend. account title: operating materials and supplies held for use account number: 151100 normal balance: debit definition: this account is',
232:'used to record the cost or value of tangible personal property, such as operating materials and supplies, that will be',
233:'consumed in normal operations. this account does not close at yearend. account title: operating materials and supplies held in reserve',
234:'for future use account number: 151200 normal balance: debit definition: this account is used to record the cost or value',
235:'of tangible personal property, such as operating materials and supplies, held in reserve because it is not readily available or',
236:'because it will be needed. this account does not close at yearend. operating materials and supplies excess, obsolete, and unserviceable',
237:'account number: 151300 normal balance: debit definition: this account is used to record the value of tangible personal property, such',
238:'as operating materials and supplies, that exceeds the amount expected to be used; is no longer needed because of changes',
239:'in technology, laws, customs, or operations; or is damaged physically and cannot be consumed in operations. this account does not',
240:'close at yearend. account title: operating materials and supplies held for repair account number: 151400 normal balance: debit definition: this',
241:'account is used to record the cost or value of damaged personal property held as operating materials and supplies that',
242:'is more economical to repair than to dispose. federal entities with immaterial amounts of operating materials and supplies held for',
243:'repair may report these amounts in ussgl account 151100, operating materials and supplies held for use. this account does not',
244:'close at yearend. account title: operating materials and supplies in development account number: 151600 normal balance: debit definition: this account',
245:'is used to record the cost incurred or value of tangible personal property, such as operating materials and supplies in',
246:'development that will be consumed in normal operations upon completion of development. upon completion, these costs will be transferred to',
247:'ussgl account 151100, operating materials and supplies held for use, or ussgl account 151200, operating materials and supplies held in',
248:'reserve for future use. only the department of defense may use this account. this account does not close at yearend.',
249:'account title: operating materials and supplies allowance account number: 151900 normal balance: credit definition: this account is used to record',
250:'the amount of estimated repairs needed for damaged operating materials and supplies and the estimated gain or loss on the',
251:'value of inventory due to unrealized holding gains and losses. this account does not close at yearend. inventory purchased for',
252:'resale : 152100 debit definition: this account is used to record the cost or value of tangible personal property purchased',
253:'by a federal entity for resale. this account does not close at yearend. account title: inventory held in reserve for',
254:'future sale account number: 152200 normal balance: debit definition: this account is used to record the cost or value of',
255:'tangible personal property held in reserve as inventory for future sale because it is not readily available or because it',
256:'will be needed. this account does not close at yearend. account title: inventory held for repair account number: 152300 normal',
257:'balance: debit definition: this account is used to record the cost or value of damaged tangible personal property held as',
258:'inventory that is more economical to repair than to dispose of. this account does not close at yearend. account title:',
259:'inventory excess, obsolete, and unserviceable account number: 152400 normal balance: debit definition: this account is used to record the cost',
260:'or value of tangible personal property held as inventory that either exceeds the demand for sale, is no longer useful',
261:'because of obsolescence, or is damaged beyond economical repair. this account does not close at yearend. account title: inventory raw',
262:'materials account number: 152500 normal balance: debit definition: this account is used to record the cost or value of raw',
263:'materials purchased or donated for use as a component part of inventory. this account does not close at yearend. account',
264:'title: inventory workinprocess account number: 152600 normal balance: debit definition: this account is used to record the accumulated cost or',
265:'value of inventory used in the production process. workinprocess inventory includes the cost of raw materials, direct labor, and overhead.',
266:'this account does not close at yearend. inventory finished goods : 152700 debit definition: this account is used to record',
267:'the accumulated cost or value of completed products. this account does not close at yearend. account title: inventory allowance account',
268:'number: 152900 normal balance: credit definition: this account is used to record the amount of estimated cost to repair damaged',
269:'inventory and the estimated gain or loss on the value of inventory because of unrealized holding gains or losses. this',
270:'account does not close at yearend. account title: seized monetary instruments account number: 153100 normal balance: debit definition: this account',
271:'is used to record the value of all seized monetary instruments, including undeposited cash, that are in the process of',
272:'forfeiture proceedings or held as evidence. upon obtaining judgment, reclassify the amount held in this account to the appropriate forfeited',
273:'property accounts or to the fund balance with treasury account. see ussgl accounts 154100, forfeited property held for sale, and',
274:'154200, forfeited property held for donation or use. this account does not close at yearend. account title: seized cash deposited',
275:'account number: 153200 normal balance: debit definition: this account is used to record the amount of cash seized by law',
276:'enforcement activity and deposited to the department of the treasury in banks or other financial institutions pending forfeiture judgment. this',
277:'account does not close at yearend. account title: forfeited property held for sale account number: 154100 normal balance: debit definition:',
278:'this account is used to record the value of monetary instruments and property intended to be sold that were acquired',
279:'as a result of forfeiture proceedings, to satisfy a tax liability, or as unclaimed or abandoned merchandise. this account does',
280:'not close at yearend. forfeited property held for donation or use : 154200 debit definition: this account is used to',
281:'record the value of monetary instruments and property intended to be donated or used by the federal entity that were',
282:'acquired as a result of forfeiture proceedings, to satisfy a tax liability, or as unclaimed or abandoned merchandise. this account',
283:'does not close at yearend. account title: forfeited property allowance account number: 154900 normal balance: credit definition: this account is',
284:'used to record the estimated amount of thirdparty liens and claims against forfeited property. this account does not close at',
285:'yearend. account title: foreclosed property account number: 155100 normal balance: debit definition: this account is used to record the value',
286:'of assets received in satisfaction of a direct loan receivable or as a result of a claim under a defaulted',
287:'guaranteed loan. this account does not close at yearend. account title: foreclosed property allowance account number: 155900 normal balance: credit',
288:'definition: this account is used to record the estimated amount of thirdparty liens and claims against foreclosed property and precredit',
289:'reform property. the additional amount necessary to reduce the value of the property to net realized value. this account does',
290:'not close at yearend. account title: commodities held under price support and stabilization support programs account number: 156100 normal balance:',
291:'debit definition: this account is used to record the cost or value of commercial items held to stabilize or support',
292:'market prices. this account does not close at yearend. account title: commodities allowance account number: 156900 normal balance: credit definition:',
293:'this account is used to record the amount needed to reduce the gross value of commodities to their expected net',
294:'realizable value. this account does not close at yearend. stockpile materials held in reserve : 157100 debit definition: this account',
295:'is used to record the value of strategic and critical materials held because of statutory requirements or for use in',
296:'national defense, conservation, or national emergencies. this account does not close at yearend. account title: stockpile materials held for sale',
297:'account number: 157200 normal balance: debit definition: this account is used to record the value of strategic and critical materials',
298:'held because of statutory requirements or for use in national defense, conservation, or national emergencies that are authorized to be',
299:'sold. this account does not close at yearend. account title: other related property account number: 159100 normal balance: debit definition:',
300:'this account is used to record the value of other related property not otherwise classified in the ussgl, including real',
301:'property acquired through military base closings. this account does not close at yearend. account title: other related property allowance account',
302:'number: 159900 normal balance: credit definition: this account is used to record the estimated amount of loss for thirdparty liens',
303:'and claims or for other changes in the value of other related property. this account does not close at yearend.',
304:'account title: investments in u.s. treasury securities issued by the bureau of the fiscal service account number: 161000 normal balance:',
305:'debit definition: this account is used to record the par value of u.s. treasury securities issued by the bureau of',
306:'the fiscal service. this includes marketable u.s. treasury securities, nonmarketable u.s. treasury securities, and marketbased u.s. treasury securities. this account',
307:'does not close at yearend. investments in marketable u.s. treasury securities purchased on the secondary market : 161020 normal balance:',
308:'debit definition: this account is used to record the par value of marketable u.s. treasury securities issued by the bureau',
309:'of the fiscal service and purchased on the secondary market, and not directly through the treasury. this account does not',
310:'close at yearend. account title: discount on u.s. treasury securities issued by the bureau of the fiscal service account number:',
311:'161100 normal balance: credit definition: this account is used to record the full discount amount on u.s. treasury securities issued',
312:'by the bureau of the fiscal service and held by a federal entity. this account does not close at yearend.',
313:'account title: discount on marketable u.s. treasury securities purchased on the secondary market account number: 161120 normal balance: credit definition:',
314:'this account is used to record the full discount amount on marketable u.s. treasury securities held by a federal entity',
315:'which are issued by the bureau of the fiscal service and purchased on the secondary market. this account does not',
316:'close at yearend. account title: premium on u.s. treasury securities issued by the bureau of the fiscal service account number:',
317:'161200 normal balance: debit definition: this account is used to record the full premium amount on u.s. treasury securities issued',
318:'by the bureau of the fiscal service and held by a federal entity. this account does not close at yearend.',
319:'account title: premium on marketable u.s. treasury securities purchased on the secondary market account number: 161220 normal balance: debit definition:',
320:'this account is used to record the full premium amount on marketable u.s. treasury securities held by a federal entity',
321:'which are issued by the bureau of the fiscal service and purchased on the secondary market. this account does not',
322:'close at yearend. amortization of discount and premium on u.s. treasury securities issued by the bureau of the fiscal service',
323:': 161300 normal balance: debit definition: this account is used to record the amortization amount of discounts and premiums on',
324:'u.s. treasury securities issued by the bureau of the fiscal service and held by a federal entity. although the normal',
325:'balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance.',
326:'this account does not close at yearend. account title: amortization of discount and premium on marketable u.s. treasury securities purchased',
327:'on the secondary market account number: 161320 normal balance: debit definition: this account is used to record the amortization amount',
328:'of discounts and premiums on marketable u.s. treasury securities held by a federal entity which are issued by the bureau',
329:'of the fiscal service and purchased on the secondary market. although the normal balance for this account is debit, it',
330:'is acceptable in certain instances for this account to have a credit balance. this account does not close at yearend.',
331:'account title: market adjustment investments account number: 161800 normal balance: debit definition: this account is used to record the accumulated',
332:'unrealized gain or loss on investments due to adjustments for market value. do not include market adjustments on investments in',
333:'fixed value securities. in accordance with federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no,',
334:'5, accounting for liabilities of the federal government, paragraph 50, entities not reporting under fasab generally accepted accounting principles could',
335:'also use this account to record certain investments at market value. although the normal balance for this account is debit,',
336:'it is acceptable in certain instances for this account to have a credit balance. this account does not close at',
337:'yearend. account title: investments in securities other than the bureau of the fiscal service securities account number: 162000 normal balance:',
338:'debit definition: this account is used to record the par value of u.s. securities issued by federal entities and the',
339:'par value of securities issued by nonfederal entities. this account does not close at yearend. discount on securities other than',
340:'the bureau of the fiscal service securities : 162100 normal balance: credit definition: this account is used to record the',
341:'full discount on securities other than the bureau of the fiscal service securities held by a federal entity and does',
342:'not include troubled assets relief program related securities. this account does not close at yearend. account title: premium on securities',
343:'other than the bureau of the fiscal service securities account number: 162200 normal balance: debit definition: this account is used',
344:'to record the full premium amount on securities other than the bureau of the fiscal service securities held by a',
345:'federal entity and does not include troubled assets relief program related securities. this account does not close at yearend. account',
346:'title: amortization of discount and premium on securities other than the bureau of the fiscal service securities account number: 162300',
347:'normal balance: debit definition: this account is used to record the amortization amount of discount and premium on securities other',
348:'than the bureau of the fiscal service securities held by a federal entity. although the normal balance for this account',
349:'is debit, it is acceptable in certain instances for this account to have a credit balance. this account does not',
350:'close at yearend. account title: investments in u.s. treasury zero coupon bonds issued by the bureau of the fiscal service',
351:'account number: 163000 normal balance: debit definition: this account is used to record the par value of u.s. treasury zero',
352:'coupon bonds issued by the bureau of the fiscal service. this account does not close at yearend. account title: discount',
353:'on u.s. treasury zero coupon bonds issued by the bureau of the fiscal service account number: 163100 normal balance: credit',
354:'definition: this account is used to record the full discount amount of u.s. treasury zero coupon bonds issued by the',
355:'bureau of the fiscal service and held by a federal entity. this account does not close at yearend. amortization of',
356:'discount on u.s. treasury zero coupon bonds issued by the bureau of the fiscal service : 163300 normal balance: debit',
357:'definition: this account is used to record the amortization amount of discount on u.s. treasury zero coupon bonds issued by',
358:'the bureau of the fiscal service and held by a federal entity. this account does not close at yearend. account',
359:'title: preferred stock accounted for under the provisions of the federal credit reform act account number: 164200 normal balance: debit',
360:'definition: this account is used to record the amount disbursed for securities accounted for under the provisions of the federal',
361:'credit reform act of 1990 that have preference over common stock in the payment of dividends and liquidation of assets.',
362:'the department of the treasury records the initial amount when it purchases the equity. this account does not close at',
363:'yearend. account title: allowance for subsidy preferred stock accounted for under the provisions of the federal credit reform act account',
364:'number: 164300 normal balance: credit definition: this account is used to record the estimated amount of unamortized credit reform subsidy',
365:'for preferred stock accounted for under the provisions of the federal credit reform act of 1990. the department of the',
366:'treasury records the initial amount when it purchases the equity. although the normal balance in this account is a credit,',
367:'it is acceptable in certain instances for this account to have a debit balance. this account does not close yearend.',
368:'account title: common stock accounted for under the provisions of the federal credit reform act account number: 164400 normal balance:',
369:'debit definition: this account is used to record the amount disbursed for common stock that represents equity ownership in a',
370:'corporation and is accounted for under the provisions of the federal credit reform act of 1990. the department of the',
371:'treasury records the initial amount when it purchases the equity. if common stock is received as the result of the',
372:'conversion of another financial instrument, for example stock warrant, the amount of the initial disbursement less any repayments of the',
373:'converted instrument should be transferred to this account. this account does not close at yearend. allowance for subsidy common stock',
374:'accounted for under the provisions of the federal credit reform act : 164500 normal balance: credit definition: this account is',
375:'used to record the estimated amount of unamortized credit reform subsidy for common stocks accounted for under the provisions of',
376:'the federal credit reform act of 1990. the department of the treasury records the initial amount when it purchases the',
377:'equity. although the normal balance in this account is a credit, it is acceptable in certain instances for this account',
378:'to have a debit balance. this account does not close at yearend. account title: discount on securities account for under',
379:'the provisions of the federal credit reform act account number: 164600 normal balance: credit definition: this account is used to',
380:'record the full discount amount on troubled assets relief program securities accounted for under the provisions of the federal credit',
381:'reform act of 1990. this account does not close at yearend. account title: premium on securities accounted for under the',
382:'provisions of the federal credit reform act account number: 164700 normal balance: debit definition: this account is used to record',
383:'the full premium amount on troubled assets relief program securities accounted for under the provisions of the federal credit reform',
384:'act of 1990. this account does not close at yearend. account title: preferred stock in federal government sponsored enterprise account',
385:'number: 165000 normal balance: debit definition: this account is used to record the value of shares of government sponsored enterprise',
386:'gse nonvoting variable liquidation senior preferred stock. the initial amount is recorded when the department of the treasury makes a',
387:'liquidity payment to a gse. this account does not close at yearend. market adjustment senior preferred stock in federal government',
388:'sponsored enterprise : 165100 normal balance: debit definition: this account is used to record the accumulated unrealized gain or loss',
389:'on the value of government sponsored enterprise nonvoting variable liquidation senior preferred stock due to adjustments for market value. although',
390:'the normal balance for this account is debit, it is acceptable in certain instances for this account to have a',
391:'credit balance. this account does not close at yearend. account title: common stock warrants in federal government sponsored enterprise account',
392:'number: 165200 normal balance: debit definition: this account is used to record the value of shares of government sponsored enterprise',
393:'gse common stock warrants. the initial amount is recorded when the department of the treasury makes a liquidity payment to',
394:'a gse. this account does not close at yearend. account title: market adjustment common stock warrants in federal government sponsored',
395:'enterprise account number: 165300 normal balance: debit definition: this account is used to record the accumulated unrealized gain or loss',
396:'on government sponsored enterprise common stock warrants due to adjustments for market value. although the normal balance for this account',
397:'is debit, it is acceptable in certain instances for this account to have a credit balance. this account does not',
398:'close at yearend. account title: foreign investments account number: 167000 normal balance: debit definition: this account is used to record',
399:'the par value of securities issued by foreign entities. this account does not close at yearend. this ussgl account is',
400:'to be used only by the department of the treasury. account title: discount on foreign investments account number: 167100 normal',
401:'balance: credit definition: this account is used to record the full discount on securities issued by foreign entities. this account',
402:'does not close at yearend. this ussgl account is to be used only by the department of the treasury. premium',
403:'on foreign investments : 167200 debit definition: this account is used to record the full premium on securities issued by',
404:'foreign entities held. this account does not close at yearend. this ussgl account is to be used only by the',
405:'department of the treasury. account title: foreign exchange rate revalue adjustments investments account number: 167900 normal balance: debit definition: this',
406:'account is used to record the adjustment for longterm bonds and other foreign currency denominated assets using a foreign exchange',
407:'rate to revalue the securities at a given date. although the normal balance for this account is debit, it is',
408:'acceptable in certain instances for this account to have a credit balance. this account does not close at yearend. this',
409:'ussgl account is to be used only by the department of the treasury. account title: other investments account number: 169000',
410:'normal balance: debit definition: this account is used to record the value of other investments owned by a federal entity.',
411:'this account does not close at yearend. account title: land and land rights account number: 171100 normal balance: debit definition:',
412:'this account is used to record the amount of identifiable cost of land and land rights of unlimited duration acquired',
413:'for or in connection with general property, plant, and equipment used in general operations and permanent improvements. stewardship land national',
414:'park or forest and land in public domain, materials beneath or above the surface, and outer continental shelf resources are',
415:'excluded. this account does not close at yearend. account title: improvements to land account number: 171200 normal balance: debit definition:',
416:'this account is used to record the cost of nonpermanent, depreciable improvements to land used in general operations. it also',
417:'includes similar costs to land subject to stewardship reporting, as well as land rights of limited duration that are associated',
418:'with general operations. this account does not close at yearend. accumulated depreciation on improvements to land : 171900 credit definition:',
419:'this account is used to record the amount of accumulated depreciation charged to expense for improvements to land. this account',
420:'does not close at yearend. account title: constructioninprogress account number: 172000 normal balance: debit definition: this account is used to',
421:'record the amount of direct labor, direct material, and overhead incurred in the construction of general property, plant, and equipment',
422:'except information technology software for which the federal entity will be accountable. upon completion, these costs will be transferred to',
423:'the proper capital asset account as the acquisition cost of the item. this account does not close at yearend. account',
424:'title: buildings, improvements, and renovations account number: 173000 normal balance: debit definition: this account is used to record the cost',
425:'of u.s. federal governmentowned buildings acquired for and used in providing general u.s. federal government services or goods. this includes',
426:'the cost of renovation, improvement, restoration, or reconstruction of multiuse heritage assets when those costs are directly tied to the',
427:'conduct of u.s. federal government operations. this account does not close at yearend. account title: accumulated depreciation on buildings, improvements,',
428:'and renovations account number: 173900 normal balance: credit definition: this account is used to record the amount of accumulated depreciation',
429:'charged to expense for buildings, improvements, and renovations. this account does not close at yearend. account title: other structures and',
430:'facilities account number: 174000 normal balance: debit definition: this account is used to record the cost or appraised value of',
431:'u.s. federal governmentowned structures and facilities other than buildings purchased by general and trust fund appropriations and under federal entity',
432:'control. this account does not close at yearend. accumulated depreciation on other structures and facilities : 174900 credit definition: this',
433:'account is used to record the amount of accumulated depreciation charged to expense for structures and facilities. this account does',
434:'not close at yearend. account title: equipment account number: 175000 normal balance: debit definition: this account is used to record',
435:'the amount of capitalized cost of tangible equipment items of a durable nature used by the federal entity in providing',
436:'goods and services. this excludes computer software. this account does not close at yearend. account title: accumulated depreciation on equipment',
437:'account number: 175900 normal balance: credit definition: this account is used to record the amount of accumulated depreciation charged to',
438:'expense for equipment. this account does not close at yearend. account title: assets under capital lease account number: 181000 normal',
439:'balance: debit definition: this account is used to record the amount of assets being leased under terms equivalent to an',
440:'installment purchase. this account does not close at yearend. account title: accumulated depreciation on assets under capital lease account number:',
441:'181900 normal balance: credit definition: this account is used to record the amount of accumulated depreciation charged to expense for',
442:'assets under capital lease. this account does not close at yearend. account title: leasehold improvements account number: 182000 normal balance:',
443:'debit definition: this account is used to record the amount of capitalized cost of additions, alterations, or other improvements that',
444:'either extend the useful life or enlarge/improve the capacity of underlying pp&e leased by a federal entity acting as a',
445:'lessee. see also sffas 60, par. 35. this account does not close at yearend. accumulated amortization on leasehold improvements :',
446:'182900 credit definition: this account is used to record the amount of accumulated amortization charged to expense for leasehold improvements.',
447:'this account does not close at yearend. account title: internaluse software account number: 183000 normal balance: debit definition: this account',
448:'is used to record the amount of capitalized cost of internaluse software including 1 purchased offtheshelf software, 2 contractordeveloped software',
449:'subject to amortization, and 3 internally developed software subject to amortization. this account does not close at yearend. account title:',
450:'internaluse software in development account number: 183200 normal balance: debit definition: this account is used to record the full cost',
451:'amount incurred during the software development stage of 1 contractordeveloped software, and 2 internally developed software, as defined in federal',
452:'accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 10, accounting for internal use software. upon',
453:'completion, these costs will be transferred to ussgl account 183000, internaluse software. this account does not close at yearend. account',
454:'title: accumulated amortization on internaluse software account number: 183900 normal balance: credit definition: this account is used to record the',
455:'accumulated amount of amortization charges to expense for internaluse software. internaluse software will be amortized in a systematic and rational',
456:'manner over the estimated useful life of the software. software acquired for research and development with no alternative future use',
457:'will be amortized over the period of the project as opposed to the normal lifecycle amortization. this account does not',
458:'close at yearend. account title: other natural resources account number: 184000 normal balance: debit definition: this account is used to',
459:'record the cost or appraised value of natural resources other than land. this account does not close at yearend. allowance',
460:'for depletion : 184900 credit definition: this account is used to record the reduction of an estimated available quantity of',
461:'other natural resources. this account does not close at yearend. account title: other general property, plant, and equipment account number:',
462:'189000 normal balance: debit definition: this account is used to record the value of general property, plant, and equipment not',
463:'otherwise classified in the ussgl. this account does not close at yearend. account title: accumulated depreciation on other general property,',
464:'plant, and equipment account number: 189900 normal balance: credit definition: this account is used to record the amount of accumulated',
465:'depreciation charged to expense for other general property, plant, and equipment. this account does not close at yearend. account title:',
466:'receivable from appropriations account number: 192100 normal balance: debit definition: this account is used to record the amount to be',
467:'received from an appropriation to fund current or future expenses for which the appropriation has already been authorized by law.',
468:'note: the department of the treasury and the office of management and budget must approve use of this account. this',
469:'account does not close at yearend. account title: contingent receivable for capital transfers account number: 192300 normal balance: debit definition:',
470:'this account is used to record the amount of contingent capital transfer due from federal entities to a general fund',
471:'receipt account. this account offsets ussgl account 292300, contingent liability for capital transfers. this account does not close at yearend.',
472:'account title: capital transfers receivable account number: 192500 normal balance: debit definition: this account is used to record the amount',
473:'of capital transfers due to a general fund receipt account from federal entities. this account does not close at yearend.',
474:'lessor lease receivable : 193000 debit definition: this account is used to record the present value of lease payments to',
475:'be received for the lease term in leases other than shortterm, intragovernmental, and lease contracts that transfer ownership. for certain',
476:'payments not included in the measurement of the lessor lease receivable, see sffas 54, pars. 5758. this account does not',
477:'close at yearend. account title: allowance for loss on lease receivable account number: 193900 normal balance: credit definition: this account',
478:'is used to record the provision for uncollectible amounts of payments measured within the lessor lease receivable. this account does',
479:'not close at yearend. account title: lessee righttouse lease asset account number: 195000 normal balance: debit definition: this account is',
480:'used to record the lessees right to control the use of an underlying asset during the lease term in leases',
481:'other than shortterm, intragovernmental, and lease contracts that transfer ownership. it is measured at the start of the lease term',
482:'by adding the amount of the initial lease liability, any lease payments made to the lessor at or before the',
483:'start of the lease term less lease incentives, and any initial direct lease costs necessary to place the lease asset',
484:'into service. this account does not close at yearend. account title: accumulated amortization on lessee lease assets account number: 195900',
485:'normal balance: credit definition: this account is used to record the amount of accumulated amortization charged to expense for a',
486:'lessees lease assets. this account does not close at yearend. asset for agencys custodial and nonentity liabilities general fund of',
487:'the u.s. government account number: 198000 normal balance: debit definition: this account is used to record the total amount of',
488:'nonentity custodial assets for collections, or amounts to be collected, by federal entities on behalf of the general fund of',
489:'the u.s. government. this amount will be reduced, at yearend, by the amount of associated fund balance with treasury that',
490:'is transferred. these assets are a direct offset to the collecting entitys custodial liability ussgl account 298000 and liability for',
491:'nonentity assets not reported on the statement of custodial liability ussgl account 298500. this account is for the general fund',
492:'of the u.s. government use only. this account does not close at yearend. account title: receivable from custodian or nonentity',
493:'assets receivable from a federal agency other than the general fund of the u.s. government account number: 198100 normal balance:',
494:'debit definition: this account is used to record a custodial or nonentity transaction between two federal entities, there is an',
495:'entity who collects on behalf of another entity, but is not entitled to retain the collections collecting entity or custodian',
496:'and a federal entity on whose behalf the collecting entity is collecting receiving entity. this account should be use by',
497:'the receiving entity to record the amount that will be transferred to them by the collecting entity. these assets are',
498:'a direct offset to the collecting entitys custodial liability ussgl account 298000 and liability for nonentity assets not reported on',
499:'the statement of custodial liability ussgl account 298500. this account does not close at yearend. account title: other assets account',
500:'number: 199000 normal balance: debit definition: this account is used to record other assets not otherwise classified in another ussgl',
501:'account. this account does not close at yearend. account title: other assets general fund of the u.s. government account number:',
502:'199010 normal balance: debit definition: this account is used to record other assets of the general fund of the u.s.',
503:'government not otherwise classified in another ussgl account. this account is for the general fund of the u.s. government use',
504:'only. this account does not close at yearend. general property, plant, and equipment permanently removed but not yet disposed account',
505:'number: 199500 normal balance: debit definition: this account is used to record the net realizable value of general property, plant,',
506:'and equipment that is permanently removed from service but not yet disposed and is reclassified in accordance with federal accounting',
507:'standards advisory board fasab, federal financial accounting technical release no. 14, paragraphs 10 and 12. account title: central accounting control',
508:'account account number: 199900 normal balance: debit definition: this is a control account to reconcile activity related to the statement',
509:'of transactions and accountability, authority transaction module, and daily transcript reporting. this account is for the general fund of the',
510:'u.s. government use only. this account does not close at yearend. account title: liability for fund balance with treasury account',
511:'number: 201000 normal balance: credit definition: this account is used to record the general fund of the u.s. governments liability',
512:'for fund balance with treasury. this account corresponds to the federal reporting entitys fund balance with treasury ussgl account 101000.',
513:'this account is for the general fund of the u.s. government use only. this account does not close at yearend.',
514:'account title: liability for fund balance while awaiting a warrant account number: 209010 normal balance: credit definition: this account is',
515:'used to record the general fund of the u.s. governments liability for fund balance with treasury while awaiting a warrant.',
516:'this account corresponds to the federal reporting entitys fund balance with treasury while awaiting a warrant ussgl account 109000. the',
517:'balance in this account will adjust to zero when the department of the treasurys bureau of fiscal service issues a',
518:'warrant and must adjust to zero by yearend. this account is for the general fund of the u.s. government use',
519:'only. this account does not close at yearend. accounts payable : 211000 credit definition: this account is used to record',
520:'the amount owed to another federal entity, or nonfederal entity for goods and other property ordered and received, and for',
521:'services rendered by other than employees. this account does not close at yearend. account title: accounts payable for federal government',
522:'sponsored enterprise account number: 211200 normal balance: credit definition: this account is used to record the amount owed to a',
523:'government sponsored enterprise gse for excess of the gses liabilities over its assets. this account does not close at yearend.',
524:'account title: disbursements in transit account number: 212000 normal balance: credit definition: this account is used to record the amount',
525:'of a voucher schedule payments transmitted to the regional disbursing office for payment but not processed by the regional disbursing',
526:'office. this account does not close at yearend. account title: contract holdbacks account number: 213000 normal balance: credit definition: this',
527:'account is used to record the amount withheld from grantees or contractors pending completion of related contracts. this account does',
528:'not close at yearend. account title: accrued interest payable not otherwise classified account number: 214000 normal balance: credit definition: this',
529:'account is used to record the amount of interest accrued and owed to others that is not otherwise identified. this',
530:'account does not close at yearend. account title: unfunded accrued interest payable account number: 214010 normal balance: credit definition: this',
531:'account is used to record the amount of interest accrued and owed to others that is not otherwise identified, and',
532:'will be funded by future years budgetary resources. it is intended for use only with interest accrued on the discount',
533:'of a righttouse lease liability. this account does not close at yearend. accrued interest payable loans account number: 214100 normal',
534:'balance: credit definition: this account is used to record the amount of interest accrued and owed to others that is',
535:'the result of loans issued under general and special financing authority. this does not include accrued interest payable on securities',
536:'issued by the bureau of the fiscal service, federal financing bank, and agencies with authority to issue securities, which should',
537:'be reported in ussgl account 214200. this account does not close at yearend. account title: accrued interest payable debt account',
538:'number: 214200 normal balance: credit definition: this account is used to record the amount of interest accrued and owed to',
539:'federal entity that is the result of securities issued by the bureau of the fiscal service, federal financing bank, and',
540:'agencies with authority to issue securities. this account does not close at yearend. account title: accrued interest payable on uninvested',
541:'funds account number: 214900 normal balance: credit definition: this account is used to record the amount of interest accrued and',
542:'owed for borrowings of uninvested funds. this account does not close at yearend. account title: payable for transfers of currently',
543:'invested balances account number: 215000 normal balance: credit definition: this account is used to record the amount representing transfers payable',
544:'from balances that are currently invested. to accommodate cash management practices, funds will remain invested until needed for disbursement. at',
545:'such time, the receiving federal entity will request a transfer of funds. the investing federal entity will disinvest and transfer',
546:'necessary funds via a standard form sf 1151: nonexpenditure transfer authorization. the budget authority from the transfer is realized, and',
547:'obligations may be incurred before the actual transfer of funds. this account does not close at yearend. account title: expenditure',
548:'transfers payable account number: 215500 normal balance: credit definition: this account is used to record the amount of financing sources',
549:'payable to a trust fund or a federal fund as defined by the office of management and budget that occurs',
550:'as a result of a nonexchange transaction. this account does not close at yearend. entitlement benefits due and payable :',
551:'216000 credit definition: this account is used to record the amount of any unpaid entitlement benefits due to any qualifying',
552:'entity, state, local, or tribal government as authorized by law as of the reporting date. this excludes loans, grants, or',
553:'employee benefits. entitlement benefits include but are not limited to: federal oldage and survivors insurance, supplemental security income, federal disability',
554:'insurance, federal hospital insurance himedicare, part a, federal supplemental medical insurance smimedicare, part b, medicaid, temporary assistance to needy families,',
555:'u.s. department of agriculture nutrition assistance programs, unemployment to nonfederal employees, black lung benefits, u.s. department of veterans affairs pension,',
556:'and railroad retirement pension benefits, etc. this account does not close at yearend. account title: subsidy payable to the financing',
557:'account account number: 217000 normal balance: credit definition: this account is used to record the amount of subsidy payable from',
558:'a program account to a financing account for both undisbursed direct loans and undisbursed guaranteed loans. this account does not',
559:'close at yearend. account title: loan guarantee liability account number: 218000 normal balance: credit definition: this account is used to',
560:'record the expected present value amount of cash flows to and from the u.s. federal government from loan guarantees. this',
561:'account is the financing fund for loan guarantee programs. record all transactions that affect the subsidy for loan guarantees in',
562:'this account. the initial transaction transfers the subsidy monies from the program fund to the financing fund. although the normal',
563:'balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance.',
564:'this account does not close at yearend. account title: other liabilities with related budgetary obligations account number: 219000 normal balance:',
565:'credit definition: this account is used to record the amount of liabilities, not otherwise classified in the ussgl, for which',
566:'there is a related budgetary obligation ussgl account 49x1. this account does not close at yearend. liability for employer benefits',
567:'and claims incurred but not reported account number: 219100 normal balance: credit definition: this account is used to record the',
568:'amount of claims or benefits on behalf of employees and/or veterans that occurred during a particular time period. including claims',
569:'incurred but not yet reported or submitted to an insurer. this account does not close at yearend. account title: special',
570:'drawing right sdr certificates issued to federal reserve banks account number: 219200 normal balance: credit definition: this account is used',
571:'to record the amount recorded for monetization/demonetization of sdrs to the federal reserve bank in exchange for dollars. this account',
572:'does not close at yearend. this ussgl account is to be used only by the department of the treasury. account',
573:'title: allocation of special drawing rights sdrs account number: 219300 normal balance: credit definition: this account is used to record',
574:'the amount of corresponding liability representing the value of the reserve assets that is, sdrs allocated by the international monetary',
575:'fund to meet global needs to supplement existing reserve assets. sdrs derive their quality as reserve assets from the undertakings',
576:'of the members to accept them in exchange for freely useable currencies the u.s. dollar, european euro, japanese yen, and',
577:'british pound sterling. this account does not close at yearend. this ussgl account is to be used only by the',
578:'department of the treasury. liability for unpaid insurance claims : 220000 credit definition: this account is used to record the',
579:'amount of unpaid insurance claims recorded by administering federal entities for adverse events occurring before the end of the accounting',
580:'period. include in this account the claims that have been reported but not paid, and claims incurred but not reported',
581:'from exchange transaction insurance programs other than life insurance and nonexchange transaction insurance. this account excludes the unpaid claims for',
582:'life insurance programs, which are recorded in ussgl account 221800, life insurance benefits due and payable to beneficiaries, social insurance,',
583:'and loan guarantee program claims. this is not an actuarial liability account for estimated losses; adverse events part of a',
584:'larger series of events not yet completed by the end of the reporting period should be considered in estimating a',
585:'liability for losses on remaining coverage within ussgl 266000, actuarial liabilities for federal insurance and guarantee programs. this account does',
586:'not close at yearend. account title: liability for unearned insurance premiums account number: 220500 normal balance: credit definition: this account',
587:'is used to record the amount of insurance premiums from exchange transaction insurance programs other than life insurance received and/or',
588:'due but not yet earned. this account excludes premiums collected from life insurance programs, social insurance, and loan guarantee programs.',
589:'this account does not close at yearend. account title: accrued funded payroll and leave account number: 221000 normal balance: credit',
590:'definition: this account is used to record the estimated amount of liability for salaries, wages, and funded annual leave and',
591:'sick leave that have been earned but are unpaid. refer to accounting standards advisory board fasab statement of federal financial',
592:'accounting standards sffas no. 1, accounting for selected assets and liabilities, paragraph 84. this account does not close at yearend.',
593:'account title: withholdings payable account number: 221100 normal balance: credit definition: this account is used to record the amount withheld',
594:'from employees salaries for taxes, employee benefit contributions, wage garnishments, and other withholdings. this account does not close at yearend.',
595:'employer contributions and payroll taxes payable : 221300 credit definition: this account is used to record the amount of the',
596:'employer portion of payroll taxes and benefit contributions, such as retirement, including the federal entitys contribution to the thrift savings',
597:'plan federal/nonfederal code attribute domain value n, and health and life insurance for covered employees. this account does not close',
598:'at yearend. account title: other post employment benefits due and payable account number: 221500 normal balance: credit definition: this account',
599:'is used to record the amount due to former or inactive employees not retired and/or beneficiaries. other postemployment benefits can',
600:'include salary continuation, severance benefits, counseling, training, funded unemployment liability for federal employees, funded federal employees compensation act liability, and',
601:'the current portion of veterans disability compensation benefits. this is not an actuarial liability. this account does not close at',
602:'yearend. account title: pension benefits due and payable to beneficiaries account number: 221600 normal balance: credit definition: this account is',
603:'used to record the amount of pension benefits, excluding railroad retirement benefits and u.s. department of veterans affairs pension, due',
604:'from the administering federal entities to eligible federal civilian employees, military employees, or their beneficiaries. this is not an actuarial',
605:'liability. refer to federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 1, accounting for',
606:'selected assets and liabilities, paragraph 84. this account does not close at yearend. account title: benefit premiums payable to carriers',
607:'account number: 221700 normal balance: credit definition: this account is used to record the amount due from the administering federal',
608:'agencies to the benefit carriers for providing health insurance employment benefits. refer to federal accounting standards advisory board fasab statement',
609:'of federal financial accounting standards sffas no. 1 accounting for selected assets and liabilities, paragraph 84. this account does not',
610:'close at yearend. life insurance benefits due and payable to beneficiaries : 221800 credit definition: this account is used to',
611:'record the amount of life insurance benefits due from the administering plans to eligible beneficiaries. this is not an actuarial',
612:'liability. refer to fasab sffas no. 51, insurance programs, paragraphs 5364. this account does not close at yearend. account title:',
613:'unfunded leave account number: 222000 normal balance: credit definition: this account is used to record the amount recorded by an',
614:'employer federal entity for unpaid leave earned that an employee is entitled to upon separation and that will be funded',
615:'by future years budgetary resources. this account does not close at yearend. account title: unfunded feca liability account number: 222500',
616:'normal balance: credit definition: this account is used to record the amount of federal employees compensation act feca liability billed',
617:'to federal entities by the department of labor for feca payments made on the federal entities behalves. this liability will',
618:'be funded by future years budgetary resources. this is not an actuarial liability. this account does not close at yearend.',
619:'account title: other unfunded employment related liability account number: 229000 normal balance: credit definition: this account is used to record',
620:'the amount of unfunded employment related liabilities not otherwise classified above that will be funded by future years budgetary resources.',
621:'include the unfunded liability for unemployment for federal employees in this account. this account does not close at yearend. account',
622:'title: liability for advances and prepayments account number: 231000 normal balance: credit definition: this account is used to record the',
623:'amount of payments received in advance of performance of activities for which revenue has not been earned. this account does',
624:'not close at yearend. other deferred revenue : 232000 credit definition: this account is used to record the amount of',
625:'revenue or income received but not yet earned not otherwise classified as advances or prepayments. an example is deferred revenue',
626:'related to the pending sale of a forfeited asset. this account does not close at yearend. account title: unearned lessor',
627:'revenue account number: 233000 normal balance: credit definition: this account is used to record the amount of lease revenue expected',
628:'to be received during a lease term, but on which lessees will make payments over the life of the lease',
629:'term for the right to use an underlying asset. lessors should record unearned revenue in leases other than shortterm leases,',
630:'lease contracts that transfer ownership, and intragovernmental leases only. see also sffas 60, par. 26. this account does not close',
631:'at yearend. account title: liability for nonfiduciary deposit funds and undeposited collections account number: 240000 normal balance: credit definition: this',
632:'account is used to record the amount offsetting undeposited collections and collections deposited in nonfiduciary deposit funds awaiting disposition. this',
633:'account does not close at yearend. account title: liability for clearing accounts account number: 241000 normal balance: credit definition: this',
634:'account is used to record the amount that offsets collections deposited in clearing accounts awaiting disposition or reclassification. this account',
635:'does not close at yearend. account title: principal payable to the bureau of the fiscal service account number: 251000 normal',
636:'balance: credit definition: this account is used to record the amount of loan principal payable to the bureau of the',
637:'fiscal service. this account does not close at yearend. capitalized loan interest payable noncredit reform : 251100 credit definition: this',
638:'account is used to record the amount of accrued interest owed on a noncredit reform loan that has been capitalized.',
639:'capitalized interest, like loan principal, is subject to interest charges until such time as the debt is paid or otherwise',
640:'settled. also used to record the related payable resulting from the accretion of the original issue discount for black lung',
641:'disability trust fund obligations. this account does not close at yearend. account title: principal payable to the federal financing bank',
642:'account number: 252000 normal balance: credit definition: this account is used to record the amount of loan principal owed to',
643:'the federal financing bank. this account does not close at yearend. account title: securities issued by federal agencies under general',
644:'and special financing authority account number: 253000 normal balance: credit definition: this account is used to record the par value',
645:'of u.s. securities issued under general and special financing authority. this account does not close at yearend. account title: discount',
646:'on securities issued by federal agencies under general and special financing authority account number: 253100 normal balance: debit definition: this',
647:'account is used to record the discount amount on u.s. securities issued under general and special financing authority. this account',
648:'does not close at yearend. account title: premium on securities issued by federal agencies under general and special financing authority',
649:'account number: 253200 normal balance: credit definition: this account is used to record the premium amount on u.s. securities issued',
650:'under general and special financing authority. this account does not close at yearend. amortization of discount on securities issued by',
651:'federal agencies under general and special financing authority account number: 253300 normal balance: credit definition: this account is used to',
652:'record the amortization amount of discount on securities issued under general and special financing authority. this account does not close',
653:'at yearend. account title: amortization of premium on securities issued by federal agencies under general and special financing authority account',
654:'number: 253400 normal balance: debit definition: this account is used to record the amortization amount of premium on securities issued',
655:'under general and special financing authority. this account does not close at yearend. account title: participation certificates account number: 254000',
656:'normal balance: credit definition: this account is used to record the amount of liability for a federal entitys share of',
657:'participation certificates. this account does not close at yearend. account title: other debt account number: 259000 normal balance: credit definition:',
658:'this account is used to record all other forms of u.s. federal government obligations, secured and unsecured, not otherwise classified',
659:'in another ussgl account. this account excludes appropriated debt and repayable advances, but includes a lessees liability for contracts that',
660:'transfer ownership of an underlying asset and are treated as a financed asset purchase per sffas 54, par. 25. this',
661:'account does not close at yearend. account title: repayable advance debt account number: 259100 normal balance: credit definition: this account',
662:'is used to record the amount of loan principal specifically related to repayable advances based upon statutory framework. this account',
663:'does not close at yearend. the department of treasury and the office of management and budget must approve use of',
664:'this account. appropriated debt : 259200 credit definition: this account is used to record the amount of loan principal specifically',
665:'related to appropriated debt based upon statutory framework. this account does not close at yearend. the department of treasury and',
666:'the office of management and budget must approve use of this account. account title: actuarial pension liability account number: 261000',
667:'normal balance: credit definition: this account is used to record the amount recorded by the administering federal entities for actuarial',
668:'present value of all future retirement benefits, based on projected salaries and total projected services less the actuarial present value',
669:'of future normal cost contributions that would be made for and by the employees under the plan. refer to federal',
670:'accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 5, accounting for liabilities of the federal',
671:'government, paragraph 71. this account does not close at yearend. account title: actuarial health insurance liability account number: 262000 normal',
672:'balance: credit definition: this account is used to record the amount recorded by the administering federal entities for actuarial present',
673:'value of all future health insurance benefits less the actuarial present value of future normal cost contributions that would be',
674:'made for and by the employees under the plan. refer to federal accounting standards advisory board fasab statement of federal',
675:'financial accounting standards sffas no. 5, accounting for liabilities of the federal government, paragraphs 79 and 88. this account does',
676:'not close at yearend. account title: actuarial life insurance liability account number: 263000 normal balance: credit definition: this account is',
677:'used to record the amount recorded by administering federal entities for the expected present value of future outflows to be',
678:'paid to, or on behalf of, existing policy holders, less expected present value of future net premiums to be collected.',
679:'refer to federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no.51, insurance programs, paragraphs 5364.',
680:'this account does not close at yearend. actuarial feca liability : 265000 credit definition: this account is used to record',
681:'the amount recorded by employer federal entities for the actuarial present value of future federal employees compensation act benefits provided',
682:'to federal employees or their beneficiaries as a result of workrelated deaths, disability, or occupational disease. refer to federal accounting',
683:'standards advisory board fasab statement of federal financial accounting standards sffas no. 5, accounting for liabilities of the federal government,',
684:'paragraphs 95 and 96. this account does not close at yearend. account title: actuarial liabilities for federal insurance and guarantee',
685:'programs account number: 266000 normal balance: credit definition: this account is used to record the amount recorded by administering federal',
686:'entities for estimated losses on remaining coverage of exchange transaction insurance program other than life insurance. refer to federal accounting',
687:'standards advisory board fasab statement of federal financial accounting standards sffas no. 51, insurance programs, paragraphs 3037. this account excludes',
688:'the estimated losses for life insurance programs, which are recorded in ussgl account 263000, actuarial life insurance liability, social insurance,',
689:'and loan guarantee programs. this account does not close at yearend. account title: actuarial liabilities for treasurymanaged benefit programs account',
690:'number: 267000 normal balance: credit definition: this account is used to record the amount recorded by the department of the',
691:'treasury for actuarial liabilities of future benefit payments to be paid from programs such as the d.c. federal pension fund',
692:'and the d.c. judicial retirement fund. this account does not close at yearend. account title: other actuarial liabilities account number:',
693:'269000 normal balance: credit definition: this account is used to record the amount recorded by administering federal entities for actuarial',
694:'liability of future benefit payments that is not otherwise classified above. include other postemployment benefit actuarial liability here; for example,',
695:'actuarial liability for the department of veterans affairs burial and compensation. this account does not close at yearend. prior liens',
696:'outstanding on acquired collateral : 291000 credit definition: this account is used to record the value of liens approved and',
697:'accepted as being claims against assets acquired through loan defaults. this account does not close at yearend. account title: contingent',
698:'liabilities account number: 292000 normal balance: credit definition: this account is used to record the amount of liability recognized as',
699:'a result of past events or exchange transactions in which a future outflow or other sacrifice of resources is both',
700:'probable and measurable. pending/threatened litigation and unasserted claims, administrative or judicial proceedings, lawsuits, and/or other legal actions filed against a',
701:'federal entity that could ultimately result in settlements or decisions adverse to the federal government should be reported in this',
702:'account. this account does not close at yearend. contingent liabilities related to environmental cleanup costs rather than legal actions are',
703:'reported in ussgl 299500, estimated cleanup cost liability. estimated losses arising from adverse events expected during a coverage period of',
704:'exchange transaction insurance programs other than life insurance are reported in ussgl 266000, actuarial liabilities for federal insurance and guarantee',
705:'programs. account title: contingent liabilities federal government sponsored enterprise account number: 292200 normal balance: credit definition: this account is used',
706:'to record the amount of liquidity accruals and/or markup of liquidity preference accrued in a prioryear for government sponsored enterprise.',
707:'it is probable that the amount will result in a measurable future outflow or other sacrifice of resources. this account',
708:'does not close at yearend. account title: contingent liability for capital transfers account number: 292300 normal balance: credit definition: this',
709:'account is used to record the amount recognized as a result of past events where a capital transfer to a',
710:'general fund receipt account is probable and measurable. this account offsets ussgl account 192300, contingent receivable for capital transfers. this',
711:'account does not close at yearend. lessee lease liability : 293000 credit definition: this account is used to record the',
712:'present value of lease payments required to be paid to a lessor for the lease term in leases other than',
713:'shortterm, intragovernmental, and lease contracts that transfer ownership. for certain payments not included in the measurement of the lessee lease',
714:'liability, see sffas 54, par. 41. to record the lease liability for lease payments that will be funded by future',
715:'years budgetary resources, use ussgl 293010 instead. this account does not close at yearend. account title: unfunded lessee lease liability',
716:'account number: 293010 normal balance: credit definition: this account is used to record the present value of lease payments required',
717:'to be paid to a lessor for the lease term, that will be funded by future years budgetary resources. for',
718:'certain payments not included in the measurement of the lessee lease liability, see sffas 54, par. 41. this account does',
719:'not close at yearend. account title: capital lease liability account number: 294000 normal balance: credit definition: this account is used',
720:'to record the present value of liabilities for assets acquired under a lease agreement that meets the test for capitalizing',
721:'the assets. this account does not close at yearend. account title: accounts payable from canceled appropriations account number: 296000 normal',
722:'balance: credit definition: this account is used to record the amount of reinstated valid accounts payable that were canceled. this',
723:'account does not close at yearend. account title: liability for capital transfers account number: 297000 normal balance: credit definition: this',
724:'account is used to record the amount to be transferred to a general fund receipt account. this includes excess amounts',
725:'in liquidating funds. this account does not close at yearend. custodial liability : 298000 credit definition: this account is used',
726:'to record the amount of custodial revenue, as defined by federal accounting standards advisory board fasab statement of federal financial',
727:'accounting standards sffas no. 7, yet to be transferred to another entity. for amounts collected or to be collected on',
728:'behalf of the general fund of the u.s. government, use federal/nonfederal code attribute domain value g and transaction partner agency',
729:'identifier attribute domain value 099. for all other amounts, use the appropriate attribute domain value. this ussgl account is included',
730:'on the ussgl crosswalk for the statement of custodial activity or on a custodial footnote. this account does not close',
731:'at yearend. account title: liability for nonentity assets not reported on the statement of custodial activity account number: 298500 normal',
732:'balance: credit definition: this account is used to record the amount of nonentity assets held in a general fund receipt',
733:'account or other department of the treasury account symbol for transfer to other federal entities. this account excludes amounts defined',
734:'as custodial in federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 7. for amounts',
735:'collected or to be collected on behalf of the general fund of the u.s. government that are not on the',
736:'statement of custodial activity or on a custodial footnote, use federal/nonfederal code attribute domain value g and transaction partner agency',
737:'identifier attribute domain value 099. this ussgl account is included on the ussgl crosswalk for the balance sheet, but it',
738:'is not included on the ussgl crosswalk for the statement of custodial activity nor on a custodial footnote. this account',
739:'does not close at yearend. account title: other liabilities without related budgetary obligations account number: 299000 normal balance: credit definition:',
740:'this account is used to record other liabilities not otherwise classified in the ussgl, for which there is not a',
741:'related budgetary obligation. this account does not close at yearend. other liabilities without related budgetary obligations general fund of the',
742:'u.s. government account number: 299010 normal balance: credit definition: this account is used to record other liabilities not otherwise classified',
743:'in another ussgl account, for which there is not a related budgetary obligation. this account is for the general fund',
744:'of the u.s. government use only. this account does not close at yearend. account title: other liabilities reductions account number:',
745:'299100 normal balance: credit definition: this account is used to record other liabilities of reductions where there is not a',
746:'related budgetary obligation. use while awaiting a warrant to be issued for a reduction i.e., rescission, acrosstheboard reduction, and sequestration.',
747:'this account may also be used while awaiting a warrant to be issued for a reduction of unobligated balances of',
748:'indefinite appropriations derived from the general fund of the u.s. government. the warrant must be issued by yearend. also use',
749:'this account where reductions are awaiting being processed via a capital transfer. this account does not close at yearend. account',
750:'title: reductions of other liabilities general fund of the u.s. government account number: 299110 normal balance: credit definition: this account',
751:'is used to record other liabilities of reductions where there is not a related budgetary obligation. use while awaiting a',
752:'warrant to be issued for a reduction i.e., rescission, acrosstheboard reduction, and sequestration. this account is for the general fund',
753:'of the u.s. government use only. the warrant must be issued by yearend. this account does not close at yearend.',
754:'appropriated dedicated collections liability : 299200 credit definition: this account is used to record the amount due to the expenditure',
755:'treasury account symbol tas from an unavailable receipt account for funding provided under a continuing resolution and apportioned in accordance',
756:'with office of management and budgets automatic apportionment bulletin. pursuant to a continuing resolution or enacted annual appropriation act, the',
757:'account may be used while awaiting a warrant to be issued for an appropriation derived from an unavailable special or',
758:'trust nonrevolving receipt account by the department of the treasurys bureau of the fiscal service. this account may also be',
759:'used while waiting a warrant for reductions from the expenditure tas to the unavailable receipt account. the balance in this',
760:'account will adjust to zero when the department of the treasurys bureau of fiscal service issues a warrant and must',
761:'adjust to zero by yearend. this account does not close at yearend. account title: estimated cleanup cost liability account number:',
762:'299500 normal balance: credit definition: this account is used to record the estimated amount of liability for projected future cleanup',
763:'costs not yet due and payable directly related to the storage and disposal of hazardous material as well as the',
764:'operations and closures of facilities at which environmental contamination may be present. cleanup costs arise from the removal, storage, and/or',
765:'disposal of 1 hazardous waste from property, or 2 material and/or property consisting of hazardous waste, at permanent or temporary',
766:'closure or shutdown of the associated property, plant, and equipment. estimated cleanup costs that are part of pending/threatened litigation, unasserted',
767:'claims, administrative or judicial proceedings, lawsuits, and/or other legal actions are reported in ussgl 292000, contingent liabilities. this account does',
768:'not close at yearend. unexpended appropriations while awaiting a warrant : 309000 credit definition: this account is used to record',
769:'the amount of new appropriations expected to be received during the fiscal year from the general fund of the u.s.',
770:'government. this is equal to the funding provided under a continuing resolution and apportioned in accordance with office of management',
771:'and budgets automatic apportionment bulletin. pursuant to a continuing resolution or enacted annual appropriation act, the account may be used',
772:'while awaiting a warrant to be issued for an appropriation by the department of the treasurys bureau of the fiscal',
773:'service. special and trust funds do not use this ussgl account to record appropriations for dedicated collections. however, special and',
774:'trust funds that receive appropriations from the general fund of the u.s. government are to use this account. the balance',
775:'in this account will adjust to zero when the department of the treasurys bureau of the fiscal service issues a',
776:'warrant and must adjust to zero by yearend. this account does not close at yearend. account title: appropriations outstanding warrants',
777:'to be issued account number: 309010 normal balance: debit definition: this account is used to record the amount recorded by',
778:'the general fund of the u.s. government for new appropriations expected to be issued during the fiscal year. this is',
779:'equal to the funding provided under a continuing resolution and apportioned in accordance with office of management and budgets automatic',
780:'apportionment bulletin. pursuant to a continuing resolution or enacted annual appropriation act, the account may be used while awaiting a',
781:'warrant to be issued for an appropriation by the department of the treasurys bureau of the fiscal service. this account',
782:'corresponds to the unexpended appropriations while awaiting a warrant. the balance in this account will adjust to zero when the',
783:'department of the treasurys bureau of the fiscal service issues a warrant and must adjust to zero by yearend. this',
784:'account does not close at yearend. unexpended appropriations cumulative : 310000 credit definition: this account is used to record the',
785:'amount of unexpended appropriations after fiscal yearend closing. the balance in this account remains the same during the fiscal year.',
786:'activity to increase or decrease unexpended appropriations is reflected in other ussgl accounts in the 310000 series. at yearend, the',
787:'nominal ussgl accounts in the 310000 series are closed to this ussgl account, including special and trust funds that receive',
788:'appropriations from the general fund of the u.s. government. during the fiscal year, the net of debit and credit balances',
789:'in the 310000 series accounts reflects the total remaining balance of unused appropriations. special and trust funds that receive appropriations',
790:'from the general fund of the u.s. government are to record this account. this account does not close at yearend.',
791:'account title: unexpended appropriations appropriations received account number: 310100 normal balance: credit definition: this account is used to record the',
792:'amount of new appropriations received during the fiscal year. special and trust funds do not use this ussgl account to',
793:'record appropriations of dedicated collections. however, special and trust funds that receive appropriations from the general fund of the u.s.',
794:'government are to use this account. account title: unexpended appropriations transfersin account number: 310200 normal balance: credit definition: this account',
795:'is used to record the amount of unexpended appropriations, from current or prior years, transferred in during the fiscal year.',
796:'special and trust funds that receive appropriations from the general fund of the u.s. government are to use this account',
797:'for transfers of unexpended appropriations. account title: unexpended appropriations transfersout account number: 310300 normal balance: debit definition: this account is',
798:'used to record the amount of unexpended appropriations, from current or prior years, transferred out during the fiscal year. special',
799:'and trust funds that receive appropriations from the general fund of the u.s. government are to use this account for',
800:'transfers of unexpended appropriations. unexpended appropriations priorperiod adjustments due to corrections of errors years preceding the prioryear account number: 310500',
801:'normal balance: debit definition: this account is used to record the amount of net increase or decrease to unexpended appropriations',
802:'due to errors in years preceding the prioryears financial statements that resulted from mathematical mistakes, mistakes in the application of',
803:'accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. use only',
804:'when comparative financial statements are being presented. although the normal balance for this account is debit, it is acceptable in',
805:'certain instances for this account to have a credit balance. account title: unexpended appropriations adjustments account number: 310600 normal balance:',
806:'debit definition: this account is used to record the amount of adjustments during the fiscal year to unexpended appropriations from',
807:'current or prior years. examples of adjustments include rescissions, and cancellations of expired appropriations. although the normal balance for this',
808:'account is debit, it is acceptable in certain instances for this account to have a credit balance. account title: unexpended',
809:'appropriations used accrued account number: 310700 normal balance: debit definition: this account is used to record the amount of accruals',
810:'representing a reduction during the fiscal year to unexpended appropriations from current or prior years that is paired with ussgl',
811:'account 570000, expended appropriations used accrued, when goods and services are received, or benefits provided. any funds that receive appropriations',
812:'from the general fund of the u.s. government are to use this account. account title: unexpended appropriations used disbursed account',
813:'number: 310710 normal balance: debit definition: this account is used to record the amount of reduction during the fiscal year',
814:'to unexpended appropriations from current or prior years that is paired with ussgl account 570010, expended appropriations disbursed when goods',
815:'and services are received, or benefits provided. any funds that receive appropriations from the general fund of the u.s. government',
816:'are to use this account when fund balance with treasury is disbursed. unexpended appropriations priorperiod adjustments due to corrections of',
817:'errors account number: 310800 normal balance: debit definition: this account is used to record the amount of net increase or',
818:'decrease to unexpended appropriations due to errors in priorperiod financial statements that resulted from mathematical mistakes, mistakes in the application',
819:'of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. use',
820:'ussgl account 310500, unexpended appropriations priorperiod adjustments due to corrections of errors years preceding the prioryear for the amount of',
821:'net increase or decrease to unexpended appropriations due to errors occurring in years preceding the prioryears financial statements. although the',
822:'normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit',
823:'balance. account title: unexpended appropriations priorperiod adjustments due to changes in accounting principles account number: 310900 normal balance: debit definition:',
824:'this account is used to record the amount of net increase or decrease to unexpended appropriations from a prior period',
825:'due to a change from one generally accepted accounting principle to another one that can be justified as preferable or',
826:'the adoption of a new federal accounting standards advisory board fasab standard. although the normal balance for this account is',
827:'debit, it is acceptable in certain instances for this account to have a credit balance. account title: appropriations outstanding cumulative',
828:'account number: 320000 normal balance: debit definition: this account is used to record the cumulative amount of appropriation outstanding for',
829:'warrants issued and adjustments for appropriations. the balance in this account remains the same during the fiscal year. activity to',
830:'increase or decrease appropriations outstanding is reflected in other ussgl accounts in the 320000 series which will close into this',
831:'ussgl account at yearend. this account is for the general fund of the u.s. government use only. this account does',
832:'not close at yearend. appropriations outstanding warrants issued : 320100 debit definition: this account is used to record the amount',
833:'of appropriations outstanding for warrants issued to federal entities during the fiscal year by the general fund of the u.s.',
834:'government. warrants issued to special or trust funds, other than dedicated and earmarked receipts, are included in this account. this',
835:'account corresponds to the federal reporting entitys unexpended appropriations appropriations received ussgl account 310100. this account is for the general',
836:'fund of the u.s. government use only. account title: appropriations outstanding transfers account number: 320110 normal balance: debit definition: this',
837:'account is used to record the amount of unexpended appropriations, from current or prior years, transferred during the fiscal year.',
838:'although the normal balance for this account is debit, it is acceptable in certain instances for this account to have',
839:'a credit balance. this account is for the general fund of the u.s. government use only. account title: appropriations outstanding',
840:'adjustments account number: 320600 normal balance: credit definition: this account is used to record the amount of adjustments during the',
841:'fiscal year to appropriations outstanding from current or prior years. examples of adjustments include rescissions and cancellation of expired appropriations.',
842:'although the normal balance for this account is a credit, it is acceptable in certain instances for this account to',
843:'have a debit balance. this account corresponds to the federal reporting entitys unexpended appropriations adjustments ussgl account 310600. this account',
844:'is for the general fund of the u.s. government use only. account title: appropriations outstanding used accrued account number: 320700',
845:'normal balance: credit definition: this account is used to record the amount of accruals representing a reduction during the fiscal',
846:'year to appropriations outstanding from current or prior years due to accrual. this account corresponds to the agencies ussgl account',
847:'310700, unexpended appropriations used accrued. this account is for the general fund of the u.s. government use only. appropriations outstanding',
848:'used disbursed : 320710 credit definition: this account is used to record the amount of reduction during the fiscal year',
849:'to appropriations outstanding from current or prior years due to accrual. this account corresponds to the agencies ussgl account 310710,',
850:'unexpended appropriations used disbursed. this account is for the general fund of the u.s. government use only when fund balance',
851:'with treasury is disbursed. account title: appropriations outstanding priorperiod adjustments account number: 320800 normal balance: credit definition: this account is',
852:'used to record the amount of net increase or decrease to unexpended appropriations due to a federal entitys priorperiod adjustments.',
853:'although the normal balance for this account is a credit, it is acceptable in certain instances to have a debit',
854:'balance. account title: cumulative results of operations account number: 331000 normal balance: credit definition: this account is used to record',
855:'the amount of net difference since the inception of the activity between 1 expenses and losses, and 2 financing sources',
856:'including appropriations, revenues, and gains. although the normal balance for this account is credit, it is acceptable in certain instances',
857:'for this account to have a debit balance. this account does not close at yearend. account title: fiduciary net assets',
858:'account number: 340000 normal balance: credit definition: this account is used to record the value of beneficiaries equity. fiduciary activities',
859:'generally do not crosswalk to the federal entitys financial statements, but they should be included in the federal entitys notes',
860:'to the financial statements, as required by federal accounting standards advisory board fasab statement of federal financial accounting standards sffas',
861:'no. 31, accounting for fiduciary activities. this account does not close at yearend. contributions to fiduciary net assets : 341000',
862:'credit definition: this account is used to record contributions increase fiduciary net assets. contributions include cash collected from and on',
863:'behalf of beneficiaries and directly increase a beneficiarys equity. fiduciary activities generally do not crosswalk to the federal entitys financial',
864:'statements, but they should be included in the federal entitys notes to the financial statements, as required by federal accounting',
865:'standards advisory board fasab statement of federal financial accounting standards sffas no. 31, accounting for fiduciary activities. account title: withdrawals',
866:'or distributions of fiduciary net assets account number: 342000 normal balance: debit definition: this account is used to record disbursements',
867:'to and on behalf of beneficiaries decrease fiduciary net assets. disbursements are equity distributions to or on behalf of beneficiaries.',
868:'fiduciary activities generally do not crosswalk to the federal entitys financial statements, but they should be included in the federal',
869:'entitys notes to the financial statements, as required by federal accounting standards advisory board fasab statement of federal financial accounting',
870:'standards sffas no. 31, accounting for fiduciary activities. account title: anticipated adjustments to contract authority account number: 403400 normal balance:',
871:'credit definition: this account is used to record estimated amounts of reductions or increases during the fiscal year to contract',
872:'authority. this also includes the estimated liquidation of contract authority from offsetting collections. although the normal balance for this account',
873:'is credit, it is acceptable in certain instances for this account to have a debit balance. account title: anticipated adjustments',
874:'to unobligated balances of indefinite contract authority withdrawn account number: 403500 normal balance: credit definition: this account is used to',
875:'estimate the amount of unfunded indefinite contract authority withdrawn due to recoveries of prioryear obligations. anticipated reductions to borrowing authority',
876:': 404400 credit definition: this account is used to record estimated amounts of reductions during the fiscal year to borrowing',
877:'authority. account title: anticipated transfers to the general fund of the u.s. government currentyear authority account number: 404700 normal balance:',
878:'credit definition: this account is used to record anticipated amounts to be transferred from currentyear resources to the general fund',
879:'of the u.s. government during the fiscal year via nonexpenditure transfers. account title: anticipated transfers to the general fund of',
880:'the u.s. government prioryear balances account number: 404800 normal balance: credit definition: this account is used to record anticipated amounts',
881:'to be transferred from prioryear balances to the general fund of the u.s. government during the fiscal year via nonexpenditure',
882:'transfers. account title: anticipated reductions to appropriations by offsetting collections or receipts account number: 405000 normal balance: credit definition: this',
883:'account is used to record an amount equal to the anticipated offsetting collections or offsetting receipts used to reduce the',
884:'appropriation derived from the general fund of the u.s. government while waiting for the appropriation warrant to be adjusted. the',
885:'balance in this account will be adjusted to zero at yearend. account title: anticipated collections from nonfederal sources account number:',
886:'406000 normal balance: debit definition: this account is used to record the amount of nonfederal entity collections, excluding reimbursables, expected',
887:'in the current fiscal year. account title: anticipated collections from federal sources account number: 407000 normal balance: debit definition: this',
888:'account is used to record the amount of federal entity collections, excluding reimbursables, expected in the current fiscal year. federal',
889:'financing bank ffb anticipated net principal payments : 408000 debit definition: this account is used by the federal financing bank',
890:'ffb to record the net amount of anticipated agency or guaranteed principal received in excess or deficit of principal repaid',
891:'to the bureau of the fiscal service. although the normal balance of this account is debit, it is acceptable for',
892:'this account to have a credit balance. only the ffb may use this account. account title: amounts appropriated from a',
893:'specific treasurymanaged trust fund tafs receivable transferred account number: 408100 normal balance: credit definition: this account is used to record',
894:'the amount in ussgl account 412600, amounts appropriated from specific invested tafs receivable, transferred from one treasury appropriation fund symbol',
895:'to another. although the normal balance for this account is credit, it is acceptable for this account to have a',
896:'debit balance. account title: allocations of realized authority to be transferred from invested balances transferred account number: 408200 normal balance:',
897:'credit definition: this account is used to record the amount in ussgl account 416600, allocations of realized authority to be',
898:'transferred from invested balances, transferred from one treasury appropriation fund symbol to another. although the normal balance for this account',
899:'is credit, it is acceptable for this account to have a debit balance. account title: transfers currentyear authority receivable transferred',
900:'account number: 408300 normal balance: credit definition: this account is used to record the amount in ussgl account 417100, nonallocation',
901:'transfers of invested balances receivable, transferred from one treasury appropriation fund symbol to another. although the normal balance for this',
902:'account is credit, it is acceptable for this account to have a debit balance. account title: debt liquidation appropriations account',
903:'number: 411100 normal balance: debit definition: this account is used to record the amount appropriated to liquidate debt as specified',
904:'in the appropriation language. liquidation of deficiency appropriations : 411200 debit definition: this account is used to record the amount',
905:'appropriated to liquidate a prioryear deficiency. account title: appropriated receipts derived from unavailable trust or special fund receipts account number:',
906:'411300 normal balance: debit definition: this account is used to record the amount of receipts appropriated from an unavailable trust',
907:'or special fund receipt account to a corresponding trust or special fund expenditure account. amounts deposited into trust or special',
908:'fund receipt accounts designated by the department of the treasury as unavailable are appropriated via treasury warrant, upon legislative action,',
909:'to the corresponding expenditure account. this budgetary resource account does not correspond with proprietary ussgl account 310100, unexpended appropriations appropriations',
910:'received. account title: appropriated receipts derived from available trust or special fund receipts account number: 411400 normal balance: debit definition:',
911:'this account is used to record the amount of receipts appropriated from an available trust or special fund receipt account',
912:'to a corresponding trust or special fund expenditure account. amounts designated by the department of the treasury as available are',
913:'immediately transferred without further action. this budgetary resource account does not correspond with proprietary ussgl account 310100, unexpended appropriations appropriations',
914:'received. account title: loan subsidy appropriation account number: 411500 normal balance: debit definition: this account is used to record the',
915:'amount of budget authority appropriated by law for loan subsidies in direct loan and loan guarantee programs. account title: debt',
916:'forgiveness appropriation account number: 411600 normal balance: debit definition: this account is used to record the amount of budget authority',
917:'that congress provides equivalent to an inferred appropriation to retire debt as specified in a public law. this excludes debt',
918:'subject to credit reform. debt forgiveness cancellation of debt adjustment : 411601 debit definition: this account is used to record',
919:'the amount of adjustment to budgetary resources where congress provides the legal authority to cancel outstanding debt but no appropriation.',
920:'account title: loan administrative expense appropriation account number: 411700 normal balance: debit definition: this account is used to record the',
921:'amount of new budget authority appropriated by law for administrative expenses in direct loan and loan guarantee programs. account title:',
922:'reestimated loan subsidy appropriation account number: 411800 normal balance: debit definition: this account is used to record the amount of',
923:'budget authority appropriated for direct loan and loan guarantee subsidies based upon reestimates as specified in the federal credit reform',
924:'act of 1990. account title: other appropriations realized account number: 411900 normal balance: debit definition: this account is used to',
925:'record the amount of budget authority appropriated as specified in the appropriation language for all other appropriations not otherwise classified.',
926:'account title: indefinite appropriation upward adjustments account number: 411910 normal balance: debit definition: the amount of budgetary authority derived from',
927:'the general fund of the u.s. government to cover upward adjustments where a prior year appropriation act is cited. account',
928:'title: definite appropriation adjustments for trust fund share prior year account number: 411912 normal balance: credit definition: the amount of',
929:'budget authority derived from the general fund of the u.s. government adjusted downward for the trust fund share derived from',
930:'either the harbor maintenance or inland waterways trust fund where a prior year appropriation act is cited. corps of engineers',
931:'civil works use only. mandated nonexpenditure transfer under a continuing resolution cr factored into a tafs cr rate for operations',
932:': 411920 normal balance: debit definition: this account is used to record the amount of budget authority derived from a',
933:'mandated nonexpenditure transfer in an appropriation act referenced in section 101 of a continuing resolution cr that is factored into',
934:'the rate for operations of both the giving and receiving treasury appropriation fund symbols tafs see omb circular no. a11',
935:'section 123.2 and omb cr bulletin. after the enactment of the fullyear appropriation act, adjust the amount as identified in',
936:'the act and continue to report the mandated nonexpenditure transfer amount in this account until the amount is actually transferred',
937:'after the enactment of a shortterm cr. although the normal balance for this account is debit, it is acceptable for',
938:'this account to have a credit balance. this account reflects activity that must adjust to zero before the fourth quarter',
939:'adjusted trial balance submission. account title: other appropriations realized international monetary fund account number: 411990 normal balance: debit definition: this',
940:'account is used to record the amount of budget authority appropriated for international monetary fund as specified in the appropriation',
941:'language. this ussgl account can only be used by the department of the treasury. account title: other appropriations realized international',
942:'monetary fund reserve tranche account number: 411991 normal balance: debit definition: this account is used to record the amount of',
943:'budget authority appropriated for international monetary fund as specified in the appropriation language for the increase in the reserve tranche',
944:'position. this ussgl account can only be used by the department of the treasury. account title: other appropriations realized international',
945:'monetary fund letter of credit account number: 411992 normal balance: debit definition: this account is used to record the amount',
946:'of budget authority appropriated for international monetary fund as specified in the appropriation language for the increase in the letter',
947:'of credit. this ussgl account can only be used by the department of the treasury. other appropriations realized international monetary',
948:'fund new arrangements to borrow nab : 411993 normal balance: debit definition: this account is used to record the amount',
949:'of budget authority appropriated for international monetary fund as specified in the appropriation language for the increase in the new',
950:'arrangements to borrow. this ussgl account can only be used by the department of the treasury. account title: other appropriations',
951:'realized international monetary fund exchange rate changes nab account number: 411994 normal balance: debit definition: this account is used to',
952:'record the amount of budget authority appropriated for international monetary fund due to an increase in the exchange rate in',
953:'the new arrangements to borrow. this ussgl account can only be used by the department of the treasury. account title:',
954:'anticipated indefinite appropriations account number: 412000 normal balance: debit definition: this account is used to record the current estimate of',
955:'anticipated indefinite amounts to become available under either a standing provision of law or a new appropriation that provides budget',
956:'authority. account title: anticipated definite appropriation adjustments for trust fund share prior year account number: 412050 normal balance: credit definition:',
957:'the amount of anticipated budget authority derived from the general fund of the u.s. government adjusted downward for the trust',
958:'fund share derived from either the harbor maintenance or inland waterways trust fund where a prior year appropriation act is',
959:'cited. corps of engineers civil works use only. amounts appropriated from specific invested tafs reclassified receivable cancellation : 412100 normal',
960:'balance: debit definition: this account is used to record the amount of authority reclassified from ussgl account 412600, amounts appropriated',
961:'from specific invested tafs receivable, because of a cancellation. since this is a reclassification of a receivable, there is no',
962:'impact on fund balance. use this account only in a specific federal entity expenditure account where the receivable is from',
963:'an invested expenditure account. account title: authority adjusted for interest on the bureau of the fiscal service securities account number:',
964:'412200 normal balance: debit definition: this account is used to record the amount receivable for interest on the bureau of',
965:'the fiscal service securities to be paid in the future. only the bureau of the fiscal service may use this',
966:'account. this account does not close at yearend. account title: federal financing bank ffb net principal payments account number: 412250',
967:'normal balance: debit definition: this account is used by the federal financing bank ffb to record the net amount of',
968:'agency or guaranteed principal received in excess or deficit of principal repaid to the bureau of the fiscal service. although',
969:'the normal balance of this account is debit, it is acceptable for this account to have a credit balance. only',
970:'the ffb may use this account. this account closes into 420100 at year end. account title: amounts appropriated from specific',
971:'invested tafs reclassified receivable temporary reduction account number: 412300 normal balance: debit definition: this account is used to record the',
972:'amount of authority reclassified from ussgl account 412600, amounts appropriated from specific invested tafs receivable, because of a temporary reduction.',
973:'since this is a reclassification of a receivable, there is no impact on fund balance. use this account only in',
974:'a specific federal entity expenditure account where the receivable is from an invested expenditure account. amounts appropriated from specific invested',
975:'tafs reclassified payable temporary reduction/cancellation : 412400 normal balance: credit definition: this account is used to record the amount of',
976:'authority reclassified from ussgl account 412700, amounts appropriated from specific invested tafs payable, because of a temporary reduction or cancellation.',
977:'since this is a reclassification of a payable, there is no impact on fund balance. use this account only in',
978:'an invested expenditure account where the payable is to a specific federal entity expenditure account. account title: loan modification adjustment',
979:'transfer appropriation account number: 412500 normal balance: debit definition: this account is used to record the amount appropriated to a',
980:'financing account from a permanent indefinite appropriation to cover the cost of a modification adjustment transfer. modification costs are calculated',
981:'using a current discount rate at which a cohort pays or earns interest. when the cost of a modification is',
982:'less when calculated at the current discount rate than at the discount rate at which the cohort pays or earns',
983:'interest, a modification adjustment transfer appropriation is required. account title: amounts appropriated from specific invested tafs receivable account number: 412600',
984:'normal balance: debit definition: this account is used to record amounts appropriated in an appropriation or authorization act from an',
985:'invested treasury appropriation fund symbol tafs to a specific federal entity account. the amounts appropriated to the federal entity will',
986:'be accomplished via nonexpenditure transfer; however, the amounts are reflected in the budget of the united states government: appendix as',
987:'an appropriation rather than as a transfer. for cash management purposes, the funds remain invested until needed for disbursement; therefore,',
988:'a receivable is required to reflect the total budget authority. this account does not close at yearend. amounts appropriated from',
989:'specific invested tafs payable : 412700 credit definition: this account is used to record amounts appropriated in an appropriation or',
990:'authorization act from an invested treasury appropriation fund symbol tafs to a specific expenditure account. the amounts appropriated to the',
991:'federal entity will be accomplished via nonexpenditure transfer; however, the amounts are reflected in the budget of the united states',
992:'government: appendix as an appropriation rather than as a transfer. for cash management purposes, the funds remain invested until needed',
993:'for disbursement; therefore, a payable is required to reflect the total budget authority. this account does not close at yearend.',
994:'account title: amounts appropriated from specific invested tafs transfersin account number: 412800 normal balance: debit definition: this account is used',
995:'to record amounts appropriated in an appropriation or authorization act from a federal entity treasury appropriation fund symbol tafs to',
996:'a specific federal entity expenditure account and transferred in via nonexpenditure transfer. however, the amounts are reflected in the budget',
997:'of the united states government: appendix as an appropriation rather than a transfer. exceptions for use of this account, in',
998:'the absence of investment authority, include the transfersin of special fund user fees to a nuclear regulatory commission or internal',
999:'revenue service general fund expenditure account. account title: amounts appropriated from specific invested tafs transfersout account number: 412900 normal balance:',
1000:'credit definition: this account is used to record amounts appropriated in an appropriation or authorization act from an invested treasury',
1001:'appropriation fund symbol tafs to a specific federal entity expenditure account, and then transferred out via nonexpenditure transfer. however, the',
1002:'amounts are reflected in the budget of the united states government: appendix as an appropriation rather than a transfer. exceptions',
1003:'for use of this account, in the absence of investment authority, include the transfersout of special fund user fees to',
1004:'a nuclear regulatory commission or internal revenue service general fund expenditure account. appropriation to liquidate contract authority withdrawn : 413000',
1005:'credit definition: this account is used to record the amount of the excess portion of an appropriation to liquidate obligations',
1006:'incurred against contract authority that is no longer required. account title: currentyear indefinite contract authority account number: 413100 normal balance:',
1007:'debit definition: this account is used to record the amount of new indefinite contract authority to incur obligations in advance',
1008:'of a separate appropriation of liquidating cash or collections. account title: currentyear definite contract authority account number: 413120 normal balance:',
1009:'debit definition: this account is used to record the amount of new definite contract authority to incur obligations in advance',
1010:'of a separate appropriation of liquidating cash or collections. account title: substitution of contract authority account number: 413200 normal balance:',
1011:'credit definition: this account is used to record the amount of spending authority from offsetting collections represented by unfilled customer',
1012:'orders or accounts receivable used to replace obligated contract authority as a budgetary resource. note: this account can only be',
1013:'used by the department of defense. account title: decreases to indefinite contract authority account number: 413300 normal balance: credit definition:',
1014:'this account is used to record the amount necessary to reconcile contract authority to obligations for treasury appropriation fund symbols',
1015:'that are funded with indefinite contract authority. account title: indefinite contract authority withdrawn account number: 413400 normal balance: credit definition:',
1016:'this account is used to record the amount of unfunded indefinite contract authority withdrawn due to recoveries of prioryear obligations.',
1017:'adjustment for definite contract authority prioryear : 413415 credit definition: applicable to department of transportation noyear tafss with legislative restrictions',
1018:'where withdrawals of prior year multiyear definite contract authority are required by law. account title: contract authority liquidated account number:',
1019:'413500 normal balance: credit definition: this account is used to record the amount of funds received during the fiscal year',
1020:'from appropriations, nonexpenditure transfers, or offsetting collections that liquidate contract authority. account title: contract authority to be liquidated by trust',
1021:'funds account number: 413600 normal balance: credit definition: this account is used to record the appropriation of trust fund receipts',
1022:'from one trust fund to liquidate contract authority in another trust fund, where the nonexpenditure transfer of funds has not',
1023:'yet been accomplished. for cash management purposes, the funds remain invested until needed for disbursement. this account does not close',
1024:'at yearend. account title: transfers of contract authority allocation account number: 413700 normal balance: debit definition: this account is used',
1025:'to record the amount of contract authority transferred between parent and allocation child treasury appropriation fund symbols based upon an',
1026:'approved letter. this occurs before the actual transfer of funds, which is to be accomplished as a nonexpenditure allocation transfer.',
1027:'although the normal balance for this account is debit, it is acceptable for this account to have a credit balance.',
1028:'this account does not close at yearend. account title: appropriation to liquidate contract authority account number: 413800 normal balance: debit',
1029:'definition: this account is used to record the amount of liquidating appropriations received during the fiscal year to fund contract',
1030:'authority as specified in the appropriation language. appropriation to liquidate contract authority fmstf : 413810 debit definition: this account is',
1031:'used to record the amount of liquidating appropriations recorded in a trust nonrevolving expenditure account directly associated with available trust',
1032:'fund nonrevolving receipt accounts received during the fiscal year to fund contract authority as specified in the appropriation language. this',
1033:'transaction does not apply to trust fund corpus accounts where receipts are available for expenditure in the same tafs. for',
1034:'use with foreign military sales trust fund fmstf only. account title: contract authority carried forward account number: 413900 normal balance:',
1035:'debit definition: this account is used to record the amount of contract authority carried forward into the next fiscal year.',
1036:'this account does not close at yearend. account title: substitution of borrowing authority account number: 414000 normal balance: credit definition:',
1037:'this account is used to record the amount of borrowing authority replaced by appropriations or offsetting collections that were initially',
1038:'used to liquidate obligations incurred against authority to borrow. account title: currentyear indefinite borrowing authority account number: 414100 normal balance:',
1039:'debit definition: this account is used to record the amount of new indefinite borrowing authority available to obligate. once obligated,',
1040:'the amount is available to be exercised and converted to cash based on monies borrowed from the bureau of the',
1041:'fiscal service or federal financing bank in order to liquidate unpaid obligations. in limited situations, there may be legal authority',
1042:'to substitute spending authority from offsetting collections for the borrowing authority. account title: currentyear definite borrowing authority account number: 414120',
1043:'normal balance: debit definition: this account is used to record the amount of new definite borrowing authority available to obligate.',
1044:'once obligated, the amount is available to be exercised and converted to cash based on monies borrowed from the bureau',
1045:'of the fiscal service or federal financing bank in order to liquidate unpaid obligations. in limited situations, there may be',
1046:'legal authority to substitute spending authority from offsetting collections for the borrowed authority. actual repayment of borrowing authority converted to',
1047:'cash currentyear authority account number: 414200 normal balance: credit definition: this account is used to record amounts transferred to the',
1048:'general fund of the u.s. government by a nonexpenditure transfer of currentyear authority for unused or excess borrowing amounts to',
1049:'repay debt. the currentyear borrowing authority has been exercised but has not been used to liquidate obligations. account title: modification',
1050:'adjustment transfer of borrowing authority converted to cash account number: 414201 normal balance: credit definition: this account is used to',
1051:'record amounts transferred to the general fund of the u.s. government by a capital transfer of exercised borrowing authority converted',
1052:'to cash to pay for a modification adjustment transfer mat. account title: actual repayment of definite borrowing authority converted to',
1053:'cash prioryear balances account number: 414202 normal balance: credit definition: this account is used to record amounts transferred to the',
1054:'general fund of the u.s. government by a nonexpenditure transfer of prioryear balances for unused or excess borrowing amounts to',
1055:'repay debt. the prioryear definite borrowing authority has been exercised but has not been used to liquidate obligations. account title:',
1056:'actual repayment of indefinite borrowing authority converted to cash prioryear balances account number: 414203 normal balance: credit definition: this account',
1057:'is used to record amounts transferred to the general fund of the u.s. government by a nonexpenditure transfer of prioryear',
1058:'balances for unused or excess borrowing amounts to repay debt. the prioryear indefinite borrowing authority has been exercised but has',
1059:'not been used to liquidate obligations. account title: currentyear decreases to indefinite borrowing authority account number: 414300 normal balance: credit',
1060:'definition: this account is used to record the amount needed to reconcile currentyear indefinite borrowing authority to the amount of',
1061:'obligations incurred for a treasury appropriation fund symbol as of yearend. borrowing authority withdrawn account number: 414400 normal balance: credit',
1062:'definition: this account is used to record the amount of indefinite borrowing authority withdrawn due to recoveries of prioryear obligations',
1063:'where the authority to borrow was not borrowed. account title: borrowing authority converted to cash account number: 414500 normal balance:',
1064:'credit definition: this account is used to record the amount of nonexpenditure transfers during the fiscal year that reduces borrowing',
1065:'authority. account title: actual repayments of debt, currentyear authority account number: 414600 normal balance: credit definition: this account is used',
1066:'to record amounts actually transferred by nonexpenditure transfer during the fiscal year from currentyear resources to repay debt. this also',
1067:'includes amounts actually transferred by nonexpenditure transfer during the fiscal year to repay debt forgiven. this excludes amounts related to',
1068:'actual repayments of borrowing authority converted to cash. account title: actual repayments of debt, prioryear balances account number: 414700 normal',
1069:'balance: credit definition: this account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year from',
1070:'prioryear balances to repay debt. this excludes amounts related to actual repayments of borrowing authority converted to cash. account title:',
1071:'resources realized from borrowing authority account number: 414800 normal balance: debit definition: this account is used to record the amount',
1072:'drawn during the fiscal year to fund borrowing authority at the time of disbursement. borrowing authority carried forward account number:',
1073:'414900 normal balance: debit definition: this account is used to record the amount of borrowing authority carried forward into the',
1074:'next fiscal year for definite borrowing authority. for indefinite borrowing authority, this will be the amount that is supported by',
1075:'unpaid obligations undelivered orders and expended authority. this account does not close at yearend. account title: borrowing authority carried forward',
1076:'transferred account number: 414910 normal balance: debit definition: this account is used to record the amount in ussgl account 414900,',
1077:'borrowing authority carried forward, transferred from one treasury appropriation fund symbol tafs to another. although the normal balance for this',
1078:'account is debit, it is acceptable for this account to have a credit balance. account title: reappropriations transfersin account number:',
1079:'415000 normal balance: debit definition: this account is used to record the amount of new budget authority transferred in based',
1080:'on a law that extends the availability of unobligated balances of budget authority that have expired, as a result of',
1081:'legislation enacted subsequent to the law that provided the budget authority. this transaction is accomplished via standard form sf 1151:',
1082:'nonexpenditure transfer authorization. account title: actual capital transfers to the general fund of the u.s. government, currentyear authority account number:',
1083:'415100 normal balance: credit definition: this account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal',
1084:'year of currentyear resources to capital transfer miscellaneous receipt accounts, such as treasury appropriation fund symbols series 161000, earnings of',
1085:'government owned enterprises, and 281000, repayments of capital investment, governmentowned enterprises. actual capital transfers to the general fund of the',
1086:'u.s. government, prioryear balances : 415200 normal balance: credit definition: this account is used to record amounts actually transferred by',
1087:'nonexpenditure transfer during the fiscal year of prioryear unobligated balances to capital transfer miscellaneous receipt accounts, such as treasury appropriation',
1088:'fund symbols series 161000, earnings of government owned enterprises, and 281000 repayments of capital investment, governmentowned enterprises. account title: transfers',
1089:'of contract authority nonallocation account number: 415300 normal balance: debit definition: this account is used to record the amount of',
1090:'contract authority transferred between two nonallocation treasury appropriation fund symbols. this occurs before the actual transfer of funds, which will',
1091:'later be accomplished as a nonexpenditure nonallocation transfer. only the department of transportation may use this account. although the normal',
1092:'balance for this account is debit, it is acceptable for this account to have a credit balance. this account is',
1093:'reduced at yearend by the amount of appropriations received to liquidate contract authority nonallocation transferred. this account does not close',
1094:'at yearend. account title: appropriation to liquidate contract authority nonallocation transferred account number: 415400 normal balance: debit definition: this account',
1095:'is used to record the amount of liquidating appropriations received during the fiscal year to fund contract authority transferred from',
1096:'one nonallocation treasury appropriation fund symbol to another. the transfer is accomplished via standard form sf 1151: nonexpenditure transfer authorization.',
1097:'only the department of transportation may use this account. although the normal balance for this account is debit, it is',
1098:'acceptable for this account to have a credit balance. appropriation to liquidate contract authority allocation transferred : 415500 normal balance:',
1099:'debit definition: this account is used to record the amount of liquidating appropriations received during the fiscal year to fund',
1100:'contract authority transferred from the parent treasury appropriation fund symbol tafs to its allocation tafs. the transfer is accomplished via',
1101:'standard form sf 1151: nonexpenditure transfer authorization. only the department of transportation and federal entities that receive allocation transfers from',
1102:'the department of transportation may use this account. although the normal balance for this account is debit, it is acceptable',
1103:'for this account to have a credit balance. account title: authority made available from appropriations special or trust, borrowing authority',
1104:'and contract authority previously precluded from obligation account number: 415700 normal balance: debit definition: this account is used to record',
1105:'the amount of budget authority that becomes available for obligation from appropriations derived from special or trust nonrevolving fund receipts,',
1106:'borrowing authority, and contract authority previously precluded from obligation. this occurs when currentyear appropriations derived from special or trust nonrevolving',
1107:'fund receipts do not cover currentyear obligations or when certain legal requirements are met. the balance in this account closes',
1108:'into ussgl account 439700, appropriations special or trust, borrowing authority and contract authority temporarily precluded from obligation currentyear balances. account',
1109:'title: authority made available from appropriations previously precluded from obligation account number: 415730 normal balance: debit definition: this account is',
1110:'used to record the amount of budget authority that becomes available for obligation from appropriations derived from the general fund',
1111:'of the u.s. government previously precluded from obligation. this occurs when currentyear appropriations derived from the general fund of the',
1112:'u.s. government do not cover currentyear obligations or when certain legal requirements are met. the balance in this account closes',
1113:'into ussgl account 439730, appropriations temporarily precluded from obligation. authority made available from offsetting collection balances previously precluded from obligation',
1114:': 415800 normal balance: debit definition: this account is used to record the amount of budget authority that becomes available',
1115:'for obligation from balances of offsetting collections previously precluded from obligation. this occurs when currentyear offsetting collections do not cover',
1116:'currentyear obligations or when certain legal requirements are met. the balance in this account closes into ussgl account 439800, offsetting',
1117:'collections temporarily precluded from obligation. account title: repayment of repayable advances currentyear authority account number: 415900 normal balance: credit definition:',
1118:'this account is used to record amounts actually transferred by nonexpenditure transfer during the fiscal year to advances to the',
1119:'unemployment trust fund and other funds for repayment of repayable advances. this transaction is accomplished via a nonexpenditure transfer. this',
1120:'ussgl account is to be used by only the department of labor and department of health and human services. account',
1121:'title: repayment of repayable advances prioryear balances account number: 415901 normal balance: credit definition: this account is used to record',
1122:'amounts actually transferred by nonexpenditure transfer during the fiscal year to advances to the unemployment trust fund and other funds',
1123:'for repayment of repayable advances of prior year balances. this transaction is accomplished via a nonexpenditure transfer. this ussgl account',
1124:'is to be used by only the department of labor and department of health and human services. the balance is',
1125:'the result of recoveries of prior year obligations. account title: anticipated transfers currentyear authority account number: 416000 normal balance: debit',
1126:'definition: this account is used to record the net amount of anticipated nonexpenditure transfers during the fiscal year of currentyear',
1127:'unobligated authority to or from appropriations and funds. although the normal balance for this account is debit, it is acceptable',
1128:'in certain instances for this account to have a credit balance. allocations of authority anticipated from invested balances account number:',
1129:'416500 normal balance: debit definition: this account is used to record the amount of new budget authority anticipated by a',
1130:'receiving allocation treasury appropriation fund symbol tafs, based on an apportionment request by the receiving tafs, to be distributed from',
1131:'the parent tafs via nonexpenditure transfer, during the fiscal year. use this ussgl account in conjunction with ussgl accounts 416600,',
1132:'allocations of realized authority to be transferred from invested balances, and/or 416700, allocations of realized authority transferred from invested balances.',
1133:'account title: allocations of authority anticipated from invested balances prior year account number: 416512 normal balance: debit definition: the amount',
1134:'of prior year budget authority anticipated by a receiving allocation treasury appropriation fund symbol tafs, based on an apportionment request',
1135:'by the receiving tafs, to be distributed from the parent tafs via nonexpenditure transfer, during the fiscal year. use this',
1136:'ussgl account in conjunction with ussgl accounts 416612, allocations of realized authority to be transferred from invested balances prior year,',
1137:'and/or 416712, allocations of realized authority transferred from invested balances prior year. corps of engineers civil works use only. account',
1138:'title: allocations of realized authority to be transferred from invested balances account number: 416600 normal balance: debit definition: this account',
1139:'is used to record the amount of undistributed funds to be allocated between two treasury appropriation fund symbols tafs where',
1140:'the parent tafs maintains invested balances. the parent tafs would record a normal credit to this account, and the receiving',
1141:'tafs would record a normal debit to this account. for cash management purposes, the funds remain invested until needed for',
1142:'disbursement. this ussgl account is to be recorded mainly by trust funds and special funds, which typically have investment authority.',
1143:'this occurs before the request for a standard form sf 1511: nonexpenditure transfer authorization and is only permissible under specific',
1144:'circumstances. although the normal balance for this account is debit, it is acceptable for this account to have a credit',
1145:'balance. this account does not close at yearend. allocations of realized authority to be transferred from invested balances prior year',
1146:'account number: 416612 normal balance: debit definition: the amount of undistributed funds of prior years to be allocated between two',
1147:'treasury appropriation fund symbols tafs where the parent tafs maintains invested balances. the parent tafs would record a normal credit',
1148:'to this account, and the receiving tafs would record a normal debit to this account. for cash management purposes, the',
1149:'funds remain invested until needed for disbursement. this ussgl account is to be recorded by corps of engineers civil works',
1150:'trust funds, which have investment authority. this occurs before the request for an sf 1511: nonexpenditure transfer authorization and is',
1151:'only permissible under specific circumstances. although the normal balance for this account is debit, it is acceptable for this account',
1152:'to have a credit balance. this account reflects activity that must adjust to zero before the period twelve adjusted trial',
1153:'balance submission. corps of engineers civil works use only. account title: allocations of realized authority transferred from invested balances account',
1154:'number: 416700 normal balance: debit definition: this account is used to record the net amount of realized authority and accomplished',
1155:'nonexpenditure transfers during the fiscal year of currentyear or prioryear obligated authority. use this ussgl allocation account when the parent',
1156:'treasury appropriation fund symbol has investment authority; most commonly associated with trust and special funds. although the normal balance for',
1157:'this account is debit, it is acceptable for this account to have a credit balance. account title: allocations of realized',
1158:'authority transferred from invested balances prior year account number: 416712 normal balance: debit definition: the net amount of realized authority',
1159:'and accomplished nonexpenditure transfers during the fiscal year of prioryear obligated authority. use this ussgl allocation account when the parent',
1160:'treasury appropriation fund symbol tafs has investment authority; associated with corps of engineers civil works trust funds. although the normal',
1161:'balance for this account is debit, it is acceptable for this account to have a credit balance. corps of engineers',
1162:'civil works use only. allocations of realized authority reclassified authority to be transferred from invested balances temporary reduction : 416800',
1163:'normal balance: debit definition: this account is used to record the amount of authority reclassified from ussgl account 416600, allocations',
1164:'of realized authority to be transferred from invested balances, because of a temporary reduction. the amount is equal to the',
1165:'amount of the temporary reduction. since this is a reclassification of an amount that is either receivable or payable, there',
1166:'is no impact on fund balance. although the normal balance for this account is debit, it is acceptable for this',
1167:'account to have a credit balance. account title: transfers currentyear authority account number: 417000 normal balance: debit definition: this account',
1168:'is used to record the amount of realized nonexpenditure transfers between two treasury appropriation fund symbols during the fiscal year',
1169:'of currentyear unobligated authority. this amount excludes transfers of amounts from invested balances. although the normal balance for this account',
1170:'is debit, it is acceptable for this account to have a credit balance. account title: nonallocation transfers of invested balances',
1171:'receivable account number: 417100 normal balance: debit definition: this account is used to record the amount to be transferred in',
1172:'of unrealized nonexpenditure transfers of invested balances, excluding allocation transfers, between two trust funds or between two federal funds as',
1173:'defined by the office of management and budget, when investment authority is involved. for cash management purposes, the funds remain',
1174:'invested until needed for disbursement. this occurs before the request for a standard form sf 1151: nonexpenditure transfer authorization, and',
1175:'is only permissible under specific circumstances. although the normal balance for this account is debit, it is acceptable in certain',
1176:'instances for this account to have a credit balance. this account does not close at yearend. nonallocation transfers of invested',
1177:'balances payable account number: 417200 normal balance: credit definition: this account is used to record the amount to be transferred',
1178:'out of unrealized nonexpenditure transfers of invested balances, excluding allocation transfers, between two trust funds or between two federal funds',
1179:'as defined by office of management and budget, when investment authority is involved. for cash management purposes, the funds remain',
1180:'invested until needed for disbursement. this occurs before the request for a standard form sf 1151: nonexpenditure transfer authorization, and',
1181:'is only permissible under specific circumstances. although the normal balance for this account is credit, it is acceptable in certain',
1182:'instances for this account to have a debit balance. this account does not close at yearend. account title: nonallocation transfers',
1183:'of invested balances transferred account number: 417300 normal balance: debit definition: this account is used to record the amount of',
1184:'nonexpenditure transfers of invested balances accomplished via a standard form sf 1151: nonexpenditure transfer authorization, that reduce previously established ussgl',
1185:'accounts 417100, nonallocation transfers of invested balances receivable, or 417200, nonallocation transfers of invested balances payable. although the normal balance',
1186:'for this account is debit, it is acceptable for this account to have a credit balance. account title: transfers currentyear',
1187:'borrowing authority converted to cash account number: 417400 normal balance: debit definition: the amount of realized nonexpenditure transfers between a',
1188:'revolving borrowing authority treasury fund symbol and a nonrevolving treasury appropriation fund symbol during the fiscal year borrowing authority converted',
1189:'to cash. although the normal balance for this account is debit, it is acceptable for this account to have a',
1190:'credit balance. allocation transfers of currentyear authority for noninvested accounts : 417500 normal balance: debit definition: this account is used',
1191:'to record the amount of new budget authority transferred between a parent treasury appropriation fund symbol tafs and a receiving',
1192:'tafs via an accomplished nonexpenditure transfer, during the fiscal year, when no investment authority is involved. this ussgl account is',
1193:'to be recorded mainly by general funds and revolving funds, which typically do not have investment authority. although the normal',
1194:'balance for this account is debit, it is for this account to have a credit balance. account title: allocation transfers',
1195:'of currentyear authority for noninvested accounts international monetary fund account number: 417590 normal balance: debit definition: this account is used',
1196:'to record the amount of new budget authority transferred between a parent treasury appropriation fund symbol tafs and a receiving',
1197:'tafs via an accomplished nonexpenditure transfer, during the fiscal year, when no investment authority is involved. this ussgl account is',
1198:'to be recorded for international monetary fund. although the normal balance for this account is debit, it is acceptable for',
1199:'this account to have a credit balance. this ussgl account can only be used by the department of the treasury.',
1200:'account title: allocation transfers of prioryear balances account number: 417600 normal balance: debit definition: this account is used to record',
1201:'the amount of unobligated prioryear balances transferred between a parent treasury appropriation fund symbol tafs and a receiving tafs via',
1202:'an accomplished nonexpenditure transfer. although the normal balance for this account is debit, it is acceptable for this account to',
1203:'have a credit balance. allocation transfers of prioryear balances international monetary fund : 417690 normal balance: debit definition: this account',
1204:'is used to record the amount of unobligated prioryear balances transferred between a parent treasury appropriation fund symbol tafs and',
1205:'a receiving tafs via an accomplished nonexpenditure transfer. this ussgl account is to be recorded for international monetary fund. although',
1206:'the normal balance for this account is debit, it is acceptable for this account to have a credit balance. this',
1207:'ussgl can only be used by the department of the treasury. account title: anticipated transfers prioryear balances account number: 418000',
1208:'normal balance: debit definition: this account is used to record the net amount of anticipated nonexpenditure transfers of prioryear unobligated',
1209:'balances to or from appropriations and funds. although the normal balance for this account is debit, it is acceptable in',
1210:'certain instances for this account to have a credit balance. account title: anticipated balance transfers unobligated balances legislative change of',
1211:'purpose account number: 418300 normal balance: debit definition: this account is used to record the amount of anticipated nonexpenditure transfers',
1212:'of prioryear unobligated balances between two unexpired treasury appropriation fund symbols resulting from legislation that changed the purpose for which',
1213:'the balances are available for obligation. these anticipated transfers are reflected as anticipated transfers of new budget authority on the',
1214:'sf 133: report on budget execution and budgetary resources. although the normal balance for this account is debit, it is',
1215:'acceptable in certain instances for this account to have a credit balance. account title: transfers prioryear balances account number: 419000',
1216:'normal balance: debit definition: this account is used to record the net amount of realized nonexpenditure transfers during the fiscal',
1217:'year of prioryear unobligated balances to or from appropriations and funds. although the normal balance for this account is debit,',
1218:'it is acceptable for this account to have a credit balance. balance transfers extension of availability other than reappropriations :',
1219:'419100 normal balance: debit definition: this account is used to record the amount of realized nonexpenditure transfers during the fiscal',
1220:'year from an expired treasury appropriation fund symbol tafs to an unexpired tafs as a result of authority to extend',
1221:'the period of availability of the expired balances that does not meet the definition of a reappropriation. this transaction is',
1222:'accomplished via standard form sf 1151: nonexpenditure transfer authorization. although the normal balance for this account is debit, it is',
1223:'acceptable for this account to have a credit balance. account title: balance transfers unexpired to expired account number: 419200 normal',
1224:'balance: debit definition: this account is used to record the amount of realized nonexpenditure transfers during the fiscal year from',
1225:'an unexpired treasury appropriation fund symbol tafs to an expired tafs, for example to minimize the effect of foreign currency',
1226:'fluctuations in order to maintain the budgeted level of operations for such expired tafs. this transaction is accomplished via standard',
1227:'form sf 1151: nonexpenditure transfer authorization. although the normal balance for this account is debit, it is acceptable for this',
1228:'account to have a credit balance. account title: balance transfers unobligated balances legislative change of purpose account number: 419300 normal',
1229:'balance: debit definition: this account is used to record the amount of realized nonexpenditure transfers during the fiscal year of',
1230:'prioryear unobligated balances between two unexpired treasury appropriation fund symbols resulting from legislation that changed the purpose for which the',
1231:'balances are available for obligation. these balance transfers are reflected as transfers of new budget authority on the sf 133:',
1232:'report on budget execution and budgetary resources and the office of management and budget program and financing schedule. although the',
1233:'normal balance for this account is debit, it is acceptable for this account to have a credit balance. transfer of',
1234:'obligated balances : 419500 debit definition: this account is used to record the amount of resources with obligations transferred to',
1235:'or from appropriations and funds recorded via nonexpenditure transfer during the fiscal year. although the normal balance for this account',
1236:'is debit, it is acceptable for this account to have a credit balance. account title: balance transfersin expired to expired',
1237:'account number: 419600 normal balance: debit definition: this account is used to record the amount of realized nonexpenditure transfersin during',
1238:'the fiscal year of unobligated balances to an expired treasury appropriation fund symbol tafs from another expired tafs. examples include',
1239:'when it is required that an expired recipient tafs return unobligated authority back to the originating tafs, which also is',
1240:'expired. this transaction is accomplished via standard form sf 1151: nonexpenditure transfer authorization. account title: balance transfersout expired to expired',
1241:'account number: 419700 normal balance: credit definition: this account is used to record the amount of realized nonexpenditure transfersout during',
1242:'the fiscal year of unobligated balances from an expired treasury appropriation fund symbol tafs to another expired tafs. examples include',
1243:'when it is required that an expired recipient tafs return unobligated authority back to the originating tafs, which also is',
1244:'expired. this transaction is accomplished via standard form sf 1151: nonexpenditure transfer authorization. account title: transfer of expired expenditure transfers',
1245:'receivable account number: 419900 normal balance: debit definition: this account is used to record the amount of transfers during the',
1246:'fiscal year of unobligated expenditure transfers receivable from an expired treasury appropriation fund symbol tafs to an unexpired tafs. this',
1247:'transaction is not accomplished via standard form sf 1151: nonexpenditure transfer authorization. although the normal balance for this account is',
1248:'debit, it is acceptable in certain instances for this account to have a credit balance. total actual resources collected :',
1249:'420100 debit definition: this account is used at yearend closing to consolidate the total amount of actual resources collected from',
1250:'all sources. this account does not close at yearend. account title: total actual resources collected international monetary fund account number:',
1251:'420190 normal balance: debit definition: this account is used at yearend closing to consolidate the total amount of actual resources',
1252:'collected from all sources for the international monetary fund that does not crosswalk to the budgetary reports. this account does',
1253:'not close at yearend. this ussgl account can only be used by the department of the treasury. account title: adjustment',
1254:'to total resources disposition of canceled payables account number: 420800 normal balance: credit definition: this account is used to record',
1255:'the amount of an adjustment to a canceled payable in a canceled treasury appropriation fund symbol for example, an adjustment',
1256:'is to pay for a canceled payable. account title: anticipated reimbursements account number: 421000 normal balance: debit definition: this account',
1257:'is used to record the estimate of reimbursements expected to be earned during the current fiscal year, based on customer',
1258:'orders or services received or provided. account title: anticipated reimbursements used for substitution or liquidation of contract authority account number:',
1259:'421100 normal balance: credit definition: this account is used for estimating the amount of spending authority from offsetting collections represented',
1260:'by unfilled customer orders with or without advances used to replace obligated contract authority as a budgetary resource during the',
1261:'current fiscal year subject to office of management and budget apportionment that will be used for substitution of contract authority.',
1262:'this ussgl account can only be used by the department of defense working capital fund. liquidation of deficiency offsetting collections',
1263:': 421200 debit definition: this account is used to record the amount of currentyear spending authority from offsetting collections reclassified',
1264:'to liquidate a prioryear deficiency. this excludes reimbursable and unfilled customer order activity. account title: anticipated expenditure transfers from trust',
1265:'funds account number: 421500 normal balance: debit definition: this account is used to record the amount of anticipated appropriation expenditure',
1266:'transfers from a trust fund to a general fund during the fiscal year. in exceptional cases, this includes anticipated expenditure',
1267:'transfers to trust fund accounts, for example, where the recipient account is a limitation on administrative expenses trust fund and',
1268:'anticipated expenditure transfers from a special fund for example where the paying account is the treasury forfeiture fund. account title:',
1269:'anticipated offsetting collections expenditure transfer from trust funds adjustments for trust fund share prior year account number: 421512 normal balance:',
1270:'debit definition: the amount of anticipated offsetting collections derived from either the harbor maintenance or inland waterways trust fund where',
1271:'the appropriation derived from the general fund of the u.s. government is adjusted downward and a prior year appropriation act',
1272:'is cited. corps of engineers civil works use only. account title: unfilled customer orders without advance account number: 422100 normal',
1273:'balance: debit definition: this account is used to record the total amount of unearned reimbursable orders accepted without an advance.',
1274:'this account represents the amount of goods and/or services to be furnished for other federal government entities and for the',
1275:'public, if permitted by law and by longstanding, generally accepted practice. it also includes amounts for jointly supported projects. at',
1276:'the time goods and/or services are furnished, the amount becomes reimbursements earned. this account does not close at yearend. unfilled',
1277:'customer orders with advance : 422200 debit definition: this account is used to record the total amount of unearned reimbursable',
1278:'orders accepted with an advance. this account represents the amount of goods and/or services to be furnished for other federal',
1279:'government entities or the public. it also includes amounts for jointly supported projects. at the time goods and/or services are',
1280:'furnished, the amount becomes reimbursements earned. this account does not close at yearend. account title: uncollected subsidy from program account',
1281:'account number: 422300 normal balance: debit definition: this account is used to record the amount of subsidy due to a',
1282:'financing account but not yet collected from a program account. this account does not close at year end. account title:',
1283:'expenditure transfers from trust funds receivable account number: 422500 normal balance: debit definition: this account is used to record the',
1284:'amount of expenditure transfers from a trust fund to a general fund, authorized by law but not yet collected. in',
1285:'exceptional cases, this includes expenditure transfers receivable in trust fund accounts for example, where the recipient account is a limitation',
1286:'on administrative expenses trust fund and expenditure transfers receivable from a special fund for example where the paying account is',
1287:'the treasury forfeiture fund. this account does not close at yearend. for corps of engineers civil works, this ussgl account',
1288:'only applies to current year. account title: offsetting collections expenditure transfer from trust funds receivable adjustments for trust fund share',
1289:'prior year account number: 422512 normal balance: debit definition: the amount of offsetting collections receivable derived from either the harbor',
1290:'maintenance or inland waterways trust fund where the appropriation derived from the general fund of the u.s. government is adjusted',
1291:'downward and a prior year appropriation act is cited. corps of engineers civil works use only. this account reflects activity',
1292:'that must adjust to zero before the period twelve adjusted trial balance submission. unfilled customer orders without advance transferred :',
1293:'423000 debit definition: this account is used to record the amount in ussgl account 422100, unfilled customer orders without advance,',
1294:'transferred from one treasury appropriation fund symbol to another. although the normal balance for this account is debit, it is',
1295:'acceptable for this account to have a credit balance. account title: unfilled customer orders with advance transferred account number: 423100',
1296:'normal balance: credit definition: this account is used to record the amount in ussgl account 422200, unfilled customer orders with',
1297:'advance, transferred from one treasury appropriation fund symbol to another. although the normal balance for this account is credit, it',
1298:'is acceptable for this account to have a debit balance. account title: appropriation trust fund expenditure transfers receivable transferred account',
1299:'number: 423200 normal balance: debit definition: this account is used to record the amount in ussgl account 422500, appropriation trust',
1300:'fund expenditure transfers receivable, transferred from one treasury appropriation fund symbol to another. although the normal balance for this account',
1301:'is debit, it is acceptable for this account to have a credit balance. account title: reimbursements earned receivable transferred account',
1302:'number: 423300 normal balance: debit definition: this account is used to record the amount in ussgl account 425100, reimbursements earned',
1303:'receivable, transferred from one treasury appropriation fund symbol to another. although the normal balance for this account is debit, it',
1304:'is acceptable for this account to have a credit balance. account title: other federal receivables transferred account number: 423400 normal',
1305:'balance: debit definition: this account is used to record the amount in ussgl account 428700, other federal receivables, transferred from',
1306:'one treasury appropriation fund symbol to another. although the normal balance for this account is debit, it is acceptable for',
1307:'this account to have a credit balance. uncollected subsidy from program account transferred : 423500 debit definition: this account is',
1308:'used to record the amount in ussgl account 422300, uncollected subsidy from program account, transferred from one treasury appropriation fund',
1309:'symbol tafs to another. although the normal balance for this account is debit, it is acceptable for this account to',
1310:'have a credit balance. account title: appropriations reduced by offsetting collections or receipts collected account number: 424000 normal balance: credit',
1311:'definition: this account is used to record an amount equal to the actual offsetting collections or offsetting receipts used to',
1312:'reduce the appropriation derived from the general fund of the u.s. government while waiting for the appropriation warrant to be',
1313:'adjusted. the balance in this account will be adjusted to zero at yearend. account title: reimbursements earned receivable account number:',
1314:'425100 normal balance: debit definition: this account is used to record the amount of reimbursements earned but not collected to',
1315:'date through the delivery of goods and performance of services. this account does not close at yearend. account title: reimbursements',
1316:'earned collected from federal/nonfederal exception sources account number: 425200 normal balance: debit definition: this account is used to record the',
1317:'amount of reimbursements earned and collected to date through the provision of goods and performance of services provided to federal',
1318:'agencies/entities and nonfederal exception entities. account title: prioryear unfilled customer orders with advance refunds paid account number: 425300 normal balance:',
1319:'debit definition: this account is used to record the total amount of prioryear reimbursable orders accepted with an advance and',
1320:'subsequently returned to the ordering entity as obligations and outlays. reimbursements earned collected from nonfederal sources : 425400 debit definition:',
1321:'this account is used to record the amount of reimbursements earned and collected to date through the provision of goods',
1322:'and performance of services provided to a nonfederal entity. use ussgl account 425200 for reimbursement work with nonfederal exception entities.',
1323:'account title: expenditure transfers from trust funds collected account number: 425500 normal balance: debit definition: this account is used to',
1324:'record the amount of expenditure transfers collected by a general fund from a trust during the fiscal year. in exceptional',
1325:'cases, this includes expenditure transfers to trust fund accounts for example, where the recipient account is a limitation on administrative',
1326:'expenses trust fund and expenditure transfers from a special fund e.g., where the paying account is the treasury forfeiture fund.',
1327:'for corps of engineers civil works, this ussgl account only applies to current year. account title: offsetting collections expenditure transfer',
1328:'from trust funds collected adjustments for trust fund share prior year account number: 425512 normal balance: debit definition: the amount',
1329:'of offsetting collections collected derived from either the harbor maintenance or inland waterways trust fund where the appropriation derived from',
1330:'the general fund of the u.s. government is adjusted downward and a prior year appropriation act is cited. corps of',
1331:'engineers civil works use only. account title: actual collections of governmentaltype fees account number: 426000 normal balance: debit definition: this',
1332:'account is used to record the amount of fees collected during the fiscal year from nonfederal sources arising from the',
1333:'federal governments exercise of its sovereign or governmental powers. account title: actual collections of businesstype fees account number: 426100 normal',
1334:'balance: debit definition: this account is used to record the amount of fees collected during the fiscal year from nonfederal',
1335:'sources resulting from businesstype transactions. actual collections of loan principal : 426200 debit definition: this account is used to record',
1336:'the total amount of loan principal collected during the fiscal year from nonfederal sources. account title: actual collections of loan',
1337:'interest account number: 426300 normal balance: debit definition: this account is used to record the total amount of loan interest',
1338:'collected during the fiscal year from nonfederal sources. account title: actual collections of rent account number: 426400 normal balance: debit',
1339:'definition: this account is used to record the total amount of rent collected during the fiscal year from nonfederal sources.',
1340:'account title: actual collections from sale of foreclosed property account number: 426500 normal balance: debit definition: this account is used',
1341:'to record the amount collected during the fiscal year from the sale of foreclosed property. account title: other actual businesstype',
1342:'collections from nonfederal sources account number: 426600 normal balance: debit definition: this account is used to record the amount collected',
1343:'during the fiscal year from nonfederal sources for which a specific ussgl account does not exist. these collections result from',
1344:'businesstype transactions. account title: other actual governmentaltype collections from nonfederal sources account number: 426700 normal balance: debit definition: this account',
1345:'is used to record the amount collected during the fiscal year from nonfederal sources for which a specific ussgl account',
1346:'does not exist. these collections arise from the u.s. federal governments exercise of its sovereign or governmental powers. interest collected',
1347:'from foreign securities and special drawing rights sdr account number: 426800 normal balance: debit definition: this account is used to',
1348:'record the amount of interest collected during the fiscal year from foreign securities and the amount of the net change',
1349:'consisting of interest, charges and assessments related to sdrs. although the normal balance in this account is a debit, it',
1350:'is acceptable in certain instances for this account to have a credit balance when a loss is recognized. this ussgl',
1351:'account is to be used only by the department of the treasury. account title: actual collections of voluntary insurance enrollment',
1352:'feesbusiness type fees account number: 426900 normal balance: debit definition: this account is used to record the amount of fees',
1353:'from voluntary insurance payments collected during the fiscal year from nonfederal sources that were previously anticipated. account title: other actual',
1354:'collections intergovernmental cooperation act nonfederal pay for services account number: 427000 normal balance: debit definition: this account is used to',
1355:'record the amount collected during the fiscal year from nonfederal sources for pay for service activities. these collections result from',
1356:'businesstype transactions involving the intergovernmental cooperation act of 1968. payment received for providing services shall be deposited to the credit',
1357:'of the principal appropriation from which the cost of providing the services has been paid or will be charged. account',
1358:'title: actual program fund subsidy collected account number: 427100 normal balance: debit definition: this account is used to record the',
1359:'amount of subsidy for loan programs collected during the fiscal year by the financing fund from the program fund. account',
1360:'title: interest collected from treasury account number: 427300 normal balance: debit definition: this account is used to record the amount',
1361:'of interest collected during the fiscal year from the department of the treasury. actual collections from liquidating fund : 427500',
1362:'debit definition: this account is used to record the amount the financing fund collects during the fiscal year from the',
1363:'liquidating fund for assuming precredit reform loans for which the terms have been modified. account title: actual collections from financing',
1364:'fund account number: 427600 normal balance: debit definition: this account is used to record the amount collected by the program',
1365:'fund or liquidating fund from the financing fund during the year. this will include liquidating fund collections for modified direct',
1366:'loans transferred to the financing fund, program fund collections for negative subsidies, downward reestimates in mandatory loan programs, or other',
1367:'interfund collections paid from the financing fund. account title: other actual collections federal/nonfederal exception sources account number: 427700 normal balance:',
1368:'debit definition: this account is used to record the amount collected during the fiscal year from federal entities and nonfederal',
1369:'exception entities for which a specific ussgl account has not been established. account title: interest receivable from treasury account number:',
1370:'428300 normal balance: debit definition: this account is used to record the amount of interest due but not collected from',
1371:'department of the treasury. this account does not close at yearend. account title: receivable from the liquidating fund account number:',
1372:'428500 normal balance: debit definition: this account is used to record the amount due to the financing fund but not',
1373:'collected from the liquidating fund for assuming precredit reform loans for which the terms have been modified. this account does',
1374:'not close at yearend. receivable from the financing fund account number: 428600 normal balance: debit definition: this account is used',
1375:'to record the amount due but not yet collected by the program fund or liquidating fund from the financing fund',
1376:'during the year. this will include liquidating fund collections for modified direct loans transferred to the financing fund, program fund',
1377:'collections for negative subsidies, downward reestimates in mandatory loan programs, or other interfund collections paid from the financing fund. this',
1378:'account does not close at yearend. account title: other federal receivables account number: 428700 normal balance: debit definition: this account',
1379:'is used to record the amount of uncollected amounts due from federal entities for which a specific ussgl account has',
1380:'not been established. this could include refunds receivable from federal sources because of overpayments. this account does not close at',
1381:'yearend. account title: amortization of investments in u.s. treasury zero coupon bonds account number: 429000 normal balance: debit definition: this',
1382:'account is used to record the amount of amortized discount in treasury appropriation fund symbols that invest offsetting collections in',
1383:'u.s. treasury zero coupon bonds. account title: adjustments to the exchange stabilization fund esf account number: 429500 normal balance: debit',
1384:'definition: this account is used to record the amount of increase or decrease in the exchange stabilization fund as a',
1385:'result of revaluation, foreign exchange rate adjustments, and special liabilities general allocations and special drawing rights certificates. although the normal',
1386:'balance in this account is a debit, it is acceptable in certain instances for this account to have a credit',
1387:'balance when a loss is recognized. this ussgl account is to be used only by the department of the treasury.',
1388:'adjustments to the international monetary fund : 429590 debit definition: this account is used to record the amount of increase',
1389:'or decrease in international monetary fund as a result of revaluation and foreign exchange rate adjustments. although the normal balance',
1390:'in this account is a debit, it is acceptable in certain instances for this account to have a credit balance',
1391:'when a loss is recognized. account title: anticipated recoveries of prioryear obligations account number: 431000 normal balance: debit definition: this',
1392:'account is used to record estimated cancellations or downward adjustments of prioryear obligations anticipated for recovery in the current fiscal',
1393:'year only use in unexpired multiyear or noyear funds. account title: adjustments for changes in prioryear allocations of budgetary resources',
1394:'trust fund account account number: 432000 normal balance: debit definition: this account is used in a paying trust fund account',
1395:'to record the amount of adjustments made for the change in the allocation of budgetary resources between certain trust fund',
1396:'and federal entity general fund funding sources and performing accounts. although the normal balance for this account is debit, it',
1397:'is acceptable for this account to have a credit balance. department of health and human services and social security administration',
1398:'use only. account title: adjustments for changes in prioryear allocations of budgetary resources general fund account account number: 432100 normal',
1399:'balance: debit definition: this account is used in a general fund account to record the amount of adjustments made for',
1400:'the change in the allocation of budgetary resources between certain trust fund and federal entity general fund funding sources and',
1401:'performing accounts. although the normal balance for this account is debit, it is acceptable for this account to have a',
1402:'credit balance. department of health and human services and social security administration use only. offset to adjustment for change in',
1403:'allocation of trust fund limitation general fund account account number: 433000 normal balance: credit definition: this account provides a closing',
1404:'activity offset to the amount of adjustments recorded for the change in the allocation of budgetary resources between certain trust',
1405:'fund and federal entity general fund funding sources and performing accounts. this account can also adjust remove or reallocate funding',
1406:'between discretionary and mandatory accounts for specific agency activity associated with the change in allocation noted above. although the normal',
1407:'balance for this account is credit, it is acceptable for this account to have a debit balance. department of health',
1408:'and human services and social security administration use only. account title: canceled authority account number: 435000 normal balance: credit definition:',
1409:'this account is used to record the amount of appropriation authority that is canceled 5 years after the expiration of',
1410:'an annual or a multiyear appropriation. this is part of the yearend process and does not involve a u.s. treasury',
1411:'warrant. this account does not close at yearend. account title: partial or early cancellation of authority account number: 435100 normal',
1412:'balance: credit definition: this account is used to record the amount of annual, multiyear, or noyear appropriation authority that is',
1413:'canceled early by administrative action in a definite account or by early cancellation of the entire appropriation. account title: partial',
1414:'cancellation of authority international monetary fund account number: 435190 normal balance: credit definition: this account is used to record the',
1415:'amount of noyear appropriation authority that is canceled early by administrative action. this ussgl account can only be used by',
1416:'the department of the treasury. account title: appropriation withdrawn account number: 435400 normal balance: credit definition: this account is used',
1417:'to record the amount of indefinite appropriations derived from the general fund of the u.s. government withdrawn due to recoveries',
1418:'of prioryear obligations. cancellation of appropriation from unavailable receipts : 435500 credit definition: this account is used to record the',
1419:'amount of appropriated receipts in an expenditure account that is canceled and returned to the associated trust or special fund',
1420:'unavailable receipt account from which the amount was originally derived. the amounts are to be returned via treasury warrant. account',
1421:'title: cancellation of appropriation from invested balances account number: 435600 normal balance: credit definition: this account is used to record',
1422:'the amount of appropriated receipts in a trust or special fund expenditure account that is canceled and returned to the',
1423:'originating invested trust or special fund from which the amount was originally derived. the amounts are to be returned via',
1424:'standard form sf 1151: nonexpenditure transfer authorization. account title: cancellation of appropriated amounts receivable from invested trust or special funds',
1425:'account number: 435700 normal balance: credit definition: this account is used to record the amount of appropriated receipts in a',
1426:'trust or special fund expenditure account, represented as a receivable from an invested trust or special fund, that is canceled.',
1427:'there is no movement of fund balance. account title: appropriation purpose fulfilled balance not available account number: 436000 normal balance:',
1428:'credit definition: this account is used to record the portion of the unobligated balances in a noyear treasury account where',
1429:'the amount is no longer available for obligation since the purposes for which the appropriation was enacted has been carried',
1430:'out. this account does not close at the end of the year. account title: appropriation purpose fulfilled to be returned',
1431:'to treasury account number: 436001 normal balance: debit definition: unobligated balances in a noyear treasury account where the amount was',
1432:'determined to be no longer available for obligation but must be made available to close a noyear treasury account. offset',
1433:'to appropriation realized for redemption of treasury securities account number: 437000 normal balance: credit definition: this account is used to',
1434:'record the offset to appropriations received for the redemption of u.s. treasury securities. account title: temporary reduction new budget authority',
1435:'account number: 438200 normal balance: credit definition: this account is used to record the amount of new budget authority temporarily',
1436:'reduced by enacted legislation in special and nonrevolving trust treasury appropriation fund symbols associated with a receipt account designated by',
1437:'the department of the treasury as available. this account also may be used in revolving funds or for reductions of',
1438:'spending authority from offsetting collections. for permanent reductions, refer to ussgl account 439200, permanent reduction new budget authority. account title:',
1439:'temporary reduction prioryear balances account number: 438300 normal balance: credit definition: this account is used to record the amount of',
1440:'prioryear balances temporarily reduced by enacted legislation in special and nonrevolving trust treasury appropriation fund symbols associated with a receipt',
1441:'account designated by the department of the treasury as available. this account also may be used in revolving funds or',
1442:'for reductions of spending authority from offsetting collections. for permanent reductions, refer to ussgl account 439300, permanent reduction prioryear balances.',
1443:'account title: temporary reduction/cancellation returned by appropriation account number: 438400 normal balance: credit definition: this account is used to record',
1444:'the amount of a temporary reduction or cancellation reclassified at yearend closing. use only for treasury appropriation fund symbol tafs',
1445:'receiving a temporary reduction or a cancellation of amounts payable from invested trust or special fund balances. also use for',
1446:'the amount subsequently recorded as new budget authority and returned as an appropriation to a tafs in the next year.',
1447:'this account does not close at yearend. temporary sequester returned for cancellation : 438500 debit definition: this account is used',
1448:'to record the amount of appropriation derived from the general fund of the u.s. government or offsetting collections previously sequestered',
1449:'in the unexpired available but unavailable for obligation in the subsequent fiscal year that must be made available for cancellation.',
1450:'account title: anticipated permanent reduction indefinite new budget authority account number: 438600 normal balance: credit definition: this account is used',
1451:'to record the current estimate of the anticipated amount of indefinite new budget authority permanently reduced by enacted legislation. for',
1452:'amounts appropriated from the general fund of the u.s. government or from unavailable receipts, there is an impact on fund',
1453:'balance. also use this account to record reductions in special or nonrevolving trust fund expenditure treasury appropriation fund symbols tafs',
1454:'funded by special or nonrevolving trust fund unavailable receipt accounts. amounts classified as anticipated temporary reductions of indefinite new budget',
1455:'authority are posted to ussgl account 438900, anticipated temporary reduction indefinite new budget authority. this account reflects activity that must',
1456:'adjust to zero before the fourth quarter adjusted trial balance submission. account title: temporary reduction of appropriation from unavailable receipts,',
1457:'new budget authority account number: 438700 normal balance: credit definition: this account is used to record the amount of new',
1458:'budget authority temporarily reduced by enacted legislation in a special or nonrevolving trust treasury appropriation fund symbol associated with a',
1459:'receipt account designated by the department of the treasury as unavailable. account title: temporary reduction of appropriation from unavailable receipts,',
1460:'prioryear balances account number: 438800 normal balance: credit definition: this account is used to record the amount of prioryear balances',
1461:'temporarily reduced by enacted legislation in a special or nonrevolving trust treasury appropriation fund symbol associated with a receipt account',
1462:'designated by the department of the treasury as unavailable. anticipated temporary reduction indefinite new budget authority : 438900 credit definition:',
1463:'this account is used to record the current estimate of anticipated amount of indefinite new budget authority temporarily reduced by',
1464:'enacted legislation in special and nonrevolving trust treasury appropriation fund symbols tafs associated with a receipt account designated by the',
1465:'department of the treasury as available. this account also may be used in revolving funds or for anticipated reductions of',
1466:'spending authority from offsetting collections. for anticipated permanent reductions against indefinite new budget authority, refer to ussgl account 438600, anticipated',
1467:'permanent reduction indefinite new budget authority. this account reflects activity that must adjust to zero before the fourth quarter adjusted',
1468:'trial balance submission. account title: reappropriations transfersout account number: 439000 normal balance: credit definition: this account is used to record',
1469:'the amount of budgetary resources transferred out based on a law that extends the availability of unobligated balances of budget',
1470:'authority that have expired, as a result of legislation enacted subsequent to the law that provided the budget authority. this',
1471:'transaction is accomplished via standard form sf 1151: nonexpenditure transfer authorization. account title: adjustments to indefinite appropriations account number: 439100',
1472:'normal balance: credit definition: this account is used to record the amount necessary to reconcile obligations with resources for indefinite',
1473:'appropriations derived from the general fund of the u.s. government. although the normal balance for this account is credit, it',
1474:'is acceptable in certain instances for this account to have a debit balance. account title: adjustments to indefinite appropriations international',
1475:'monetary fund account number: 439190 normal balance: credit definition: this account is used to record the amount necessary to reconcile',
1476:'obligations with resources for indefinite appropriations derived from the general fund of the u.s. government for international monetary fund. although',
1477:'the normal balance for this account is credit, it is acceptable in certain instances for this account to have a',
1478:'debit balance. this ussgl account can only be used by the department of the treasury. permanent reduction new budget authority',
1479:': 439200 credit definition: this account is used to record the amount of new budget authority permanently reduced by enacted',
1480:'legislation. for amounts appropriated from the general fund of the u.s. government or from unavailable receipts, there is an impact',
1481:'on fund balance. however, for reductions to contract authority and borrowing authority, there is no impact on fund balance. also',
1482:'use this account to record reductions in special or nonrevolving trust fund expenditure treasury appropriation fund symbols funded by special',
1483:'or nonrevolving trust fund unavailable receipt accounts. amounts classified as temporary reductions of new budget authority are posted to ussgl',
1484:'account 438200, temporary reduction new budget authority. account title: permanent reduction prioryear balances account number: 439300 normal balance: credit definition:',
1485:'this account is used to record the amount of prioryear balances permanently reduced by enacted legislation. for amounts appropriated from',
1486:'the general fund of the u.s. government or from unavailable receipts, there is an impact on fund balance. however, for',
1487:'reductions to contract authority and borrowing authority, there is no impact on fund balance. also use this account to record',
1488:'permanent reductions in special or nonrevolving trust fund expenditure treasury appropriation fund symbols funded by special or nonrevolving trust fund',
1489:'unavailable receipt accounts. amounts classified as temporary reductions of prioryear budgetary resources are posted to ussgl account 438300, temporary reduction',
1490:'prioryear balances. account title: receipts unavailable for obligation upon collection account number: 439400 normal balance: credit definition: this account is',
1491:'used to record the amount of receipts that, immediately upon collection, is not available for obligation. these receipts, or a',
1492:'portion thereof, may be available for investment before becoming available for obligation. for example, the authorizing legislation may specify a',
1493:'portion of the receipts is available for obligation, while the entire amount of the receipts is available for investment. this',
1494:'account does not close at yearend. account title: daily inflation/deflation compensation adjustment unavailable account number: 439401 normal balance: credit definition:',
1495:'amount of daily inflation or deflation compensation to offset the amount recorded in ussgl account 411400 or 427300 to result',
1496:'in no budgetary impact. the account does not close at yearend. daily inflation/deflation compensation adjustment previously unavailable : 439402 normal',
1497:'balance: debit definition: amount of daily inflation or deflation compensation previously unavailable, made available for obligation at the time of',
1498:'redemption of a treasury inflationprotected security. account title: unobligated balances made available from previously unavailable receipts adjustments for trust fund',
1499:'share prior year account number: 439412 normal balance: debit definition: the unobligated balance made available from receipts that were previously',
1500:'not immediately available for obligation upon collection. amounts are made available for obligation pursuant to an increase in the trust',
1501:'fund share of a definite prior year appropriation for corps of engineers civil works operating accounts. corps of engineers civil',
1502:'works use only. account title: anticipated unobligated balances made available from previously unavailable receipts adjustments for trust fund share prior',
1503:'year account number: 439432 normal balance: debit definition: anticipated unobligated balance made available from receipts that were previously unavailable for',
1504:'obligation. amounts are made available for obligation pursuant to an increase in the trust fund share of a definite prior',
1505:'year appropriation for corps of engineers civil works operating accounts. corps of engineers civil works use only. account title: authority',
1506:'unavailable for obligation pursuant to public law temporary currentyear authority account number: 439500 normal balance: credit definition: this account is',
1507:'used to record authority temporarily withheld by reason of specific statutory restrictions may not be used until the specific legal',
1508:'requirements are met. this account reflects activity that must adjust to zero before the period twelve adjusted trial balance submission.',
1509:'authority unavailable for obligation pursuant to public law temporary anticipated currentyear authority : 439502 normal balance: credit definition: anticipated authority',
1510:'temporarily withheld by reason of specific statutory restrictions may not be used until the specific legal requirements are met. this',
1511:'account reflects activity that must adjust to zero before the fourthquarter adjusted trial balance submission. account title: obligation limitation temporary',
1512:'prioryear and currentyear budget authority account number: 439504 normal balance: credit definition: budgetary resources i.e., unobligated balances and currentyear budget',
1513:'authority unavailable for obligation due to annual limitation in appropriation act. this account reflects activity that must adjust to zero',
1514:'before the fourth quarter adjusted trial balance submission. department of transportation use only. account title: special and trust fund refunds',
1515:'and recoveries temporarily unavailable receipts unavailable for obligation upon collection account number: 439600 normal balance: credit definition: this account is',
1516:'used to record the amount of authority in a special or trust treasury appropriation fund symbol temporarily unavailable as a',
1517:'result of a refund collected or recovery of a prioryear obligation that is unavailable for obligation and is to be',
1518:'reclassified as receipts unavailable for obligation upon collection at yearend. account title: appropriations special or trust, borrowing authority and contract',
1519:'authority temporarily precluded from obligation realized currentyear authority account number: 439700 normal balance: credit definition: this account is used to',
1520:'record the amount of realized appropriations derived from special or trust nonrevolving fund receipts, borrowing authority and contract authority that',
1521:'becomes unavailable for obligation until specific legal requirements are met. for example, the portion of appropriated special or trust nonrevolving',
1522:'fund receipts collected in the current fiscal year that is precluded from obligation at yearend because of a provision of',
1523:'law such as a limitation on obligations or a benefit formula. for situations involving borrowing authority and contract authority, the',
1524:'use of this ussgl account is restricted. this account does not close at yearend. appropriations temporarily precluded from obligation realized',
1525:'prioryear authority : 439701 normal balance: credit definition: this account is used based on situations where total realized budgetary resources',
1526:'are precluded from obligation in a fiscal year by a provision of law such as a limitation on obligations, the',
1527:'amount of unobligated balances of appropriations derived from special and trust nonrevolving fund receipts that becomes unavailable for obligation until',
1528:'specific legal requirements are met is also precluded in special and nonrevolving trust funds. this balance, in the appropriations temporarily',
1529:'precluded from obligation prioryear account, is the result of recoveries of prioryear obligations and/or unobligated balance transfers in. account title:',
1530:'appropriations special or trust, borrowing authority and contract authority temporarily precluded from obligation anticipated currentyear authority account number: 439702 normal',
1531:'balance: credit definition: the amount of anticipated appropriations derived from special or trust nonrevolving fund receipts, borrowing authority, and contract',
1532:'authority that becomes unavailable for obligation until specific legal requirements are met. for example, the portion of appropriated special or',
1533:'trust nonrevolving fund receipts anticipated in the current fiscal year that is precluded from obligation at yearend because of a',
1534:'provision of law such as a limitation on obligations or a benefit formula. for situations involving borrowing authority and contract',
1535:'authority, the use of this ussgl account is restricted. this account reflects activity that must adjust to zero before the',
1536:'fourthquarter adjusted trial balance submission. account title: appropriations temporarily precluded from obligation anticipated prioryear authority account number: 439703 normal balance:',
1537:'credit definition: based on situations where total anticipated budgetary resources are precluded from obligation in a fiscal year by a',
1538:'provision of law such as a limitation on obligations, the amount of unobligated balances of appropriations derived from special and',
1539:'trust nonrevolving fund receipts that becomes unavailable for obligation until specific legal requirements are met is also precluded in special',
1540:'and nonrevolving trust funds. this balance is the result of recoveries of prioryear obligations and/or unobligated balance transfers in. appropriations',
1541:'temporarily precluded from obligation : 439730 credit definition: this account is used to record the amount of appropriations derived from',
1542:'the general fund of the u.s. government that becomes unavailable for obligation until specific legal requirements are met. the use',
1543:'of this ussgl account is restricted. this account does not close at yearend. account title: offsetting collections collected temporarily precluded',
1544:'from obligation account number: 439800 normal balance: credit definition: this account is used to record the amount of offsetting collections',
1545:'collected that becomes unavailable for obligation until specific legal requirements are met. this account does not close at yearend. account',
1546:'title: offsetting collections anticipated temporarily precluded from obligation account number: 439801 normal balance: credit definition: this account is used for',
1547:'the amount of offsetting collections anticipated that becomes unavailable for obligation until specific legal requirements are met. this account reflects',
1548:'activity that must adjust to zero before the fourthquarter adjusted trial balance submission. account title: special and trust fund refunds',
1549:'and recoveries temporarily unavailable receipts and appropriations temporarily precluded from obligation account number: 439900 normal balance: credit definition: this account',
1550:'is used to record the amount of authority in a special or trust treasury appropriation fund symbol temporarily unavailable as',
1551:'a result of a refund collected or recovery of a prioryear obligation that is unavailable for obligation and is to',
1552:'be reclassified as receipts and appropriations temporarily precluded from obligation at yearend. account title: unapportioned authority pending rescission account number:',
1553:'442000 normal balance: credit definition: this account is used to record the total amount of budgetary resources withheld pending rescission',
1554:'action by the united states congress. unapportioned authority omb deferral : 443000 credit definition: this account is used to record',
1555:'the amount of budgetary authority specifically withheld from apportionment by office of management and budget. account title: unapportioned unexpired authority',
1556:'account number: 445000 normal balance: credit definition: this account is used to record the amount of realized unobligated budgetary resources',
1557:'not yet apportioned. these funds are not available for obligation. account title: anticipated resources unapportioned authority account number: 449000 normal',
1558:'balance: credit definition: this account is used for the amount of anticipated unobligated budgetary resources not yet apportioned. these funds',
1559:'are not available for obligation. although the normal balance for this account is credit, it is acceptable in certain instances',
1560:'for this account to have a debit balance. account title: apportionments account number: 451000 normal balance: credit definition: this account',
1561:'is used to record the amounts apportioned by office of management and budget that are available for allotment in a',
1562:'current or subsequent period. account title: apportionments anticipated resources programs subject to apportionment account number: 459000 normal balance: credit definition:',
1563:'this account is used to record anticipated amounts apportioned for the current or subsequent periods, for programs subject to apportionment.',
1564:'these amounts are unavailable for obligation. account title: allotments realized resources account number: 461000 normal balance: credit definition: this account',
1565:'is used to record the currentperiod amount available for obligation or commitment. allowances or suballotments may be established at the',
1566:'federal entity level. unobligated funds exempt from apportionment : 462000 credit definition: this account is used to record the amount',
1567:'of unobligated budgetary resources in programs exempt from apportionment that is available for commitment and obligation. this account does not',
1568:'close at yearend. account title: unobligated funds exempt from apportionment international monetary fund account number: 462090 normal balance: credit definition:',
1569:'this account is used to record the amount of unobligated budgetary resources in programs exempt from apportionment that is available',
1570:'for commitment and obligation for the international monetary fund. this account does not close at yearend. this ussgl account can',
1571:'only be used by the department of the treasury. account title: unobligated funds exempt from apportionment international monetary fund new',
1572:'arrangements to borrow nab account number: 462091 normal balance: credit definition: this account is used to record the amount of',
1573:'unobligated budgetary resources in programs exempt from apportionment that is available for commitment and obligation for the international monetary fund,',
1574:'new arrangements to borrow. this account does not close at yearend. this ussgl account can only be used by the',
1575:'department of the treasury. account title: funds not available adjustments to the exchange stabilization fund esf account number: 463500 normal',
1576:'balance: credit definition: this account is used to record funds not available for commitment/obligations. the amount of increase or decrease',
1577:'in the exchange stabilization fund as a result of revaluation, foreign exchange rate adjustments, and special liabilities general allocations and',
1578:'special drawing rights certificates. although the normal balance in this account is a credit, it is acceptable in certain instances',
1579:'for this account to have a debit balance when a loss is recognized. this ussgl account is to be used',
1580:'only by the department of the treasury. this account does not close at yearend. allotments expired authority : 465000 credit',
1581:'definition: this account is used to record the amount of unobligated appropriation authority from prior years that is no longer',
1582:'available for new obligations. this authority is only available for adjustments to existing obligations. account title: anticipated resources programs exempt',
1583:'from apportionment account number: 469000 normal balance: credit definition: this account is used to record anticipated amounts in programs exempt',
1584:'from apportionment. account title: commitments programs subject to apportionment account number: 470000 normal balance: credit definition: this account is used',
1585:'to record the amount of allotment or lowerlevel authority committed in anticipation of obligation for programs subject to apportionment. account',
1586:'title: commitments programs exempt from apportionment account number: 472000 normal balance: credit definition: this account is used to record the',
1587:'amount of allotment or lowerlevel authority committed in anticipation of obligation for programs exempt from apportionment. account title: undelivered orders',
1588:'obligations, unpaid account number: 480100 normal balance: credit definition: this account is used to record the amount of goods and/or',
1589:'services ordered, which have not been actually or constructively received and for which amounts have not been prepaid or advanced.',
1590:'this includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar',
1591:'events for which an advance or prepayment has not occurred. this account does not close at yearend. although the normal',
1592:'balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance.',
1593:'reinstated undelivered orders obligations, unpaid : 480110 credit definition: this account is used to reinstate the amount of goods and/or',
1594:'services ordered, which have not been actually or constructively received and for which amounts have not been prepaid or advanced.',
1595:'this ussgl account is only appliable to budget object class 41. account title: undelivered orders obligations, prepaid/advanced account number: 480200',
1596:'normal balance: credit definition: this account is used to record the amount of goods and/or services ordered, which have not',
1597:'been actually or constructively received but have been prepaid or advanced. this includes amounts specified in other contracts or agreements',
1598:'such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has occurred.',
1599:'this account does not close at yearend. account title: undelivered orders obligations transferred, unpaid account number: 483100 normal balance: credit',
1600:'definition: this account is used to record the amount of goods and/or services ordered and obligated in one treasury appropriation',
1601:'fund symbol tafs and transferred to or from another tafs, which have not been actually or constructively received and not',
1602:'prepaid or advanced at the time of transfer. this includes amounts specified in other contracts or agreements such as grants,',
1603:'program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has not occurred. although the',
1604:'normal balance for this account is credit, it is acceptable for this account to have a debit balance. account title:',
1605:'undelivered orders obligations transferred, prepaid/advanced account number: 483200 normal balance: credit definition: this account is used to record the amount',
1606:'of goods and/or services ordered and obligated in one treasury appropriation fund symbol tafs and transferred to or from another',
1607:'tafs, which have not been actually or constructively received but have been prepaid or advanced at the time of transfer.',
1608:'this includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar',
1609:'events for which an advance or prepayment has not occurred. although the normal balance for this account is credit, it',
1610:'is acceptable for this account to have a debit balance. downward adjustments of prioryear unpaid undelivered orders obligations, recoveries account',
1611:'number: 487100 normal balance: debit definition: this account is used to record the amount of recoveries during the current fiscal',
1612:'year resulting from downward adjustments to obligations originally recorded in a prior fiscal year in ussgl account 480100, undelivered orders',
1613:'obligations, unpaid. account title: downward adjustments of prioryear prepaid/advanced undelivered orders obligations, refunds collected account number: 487200 normal balance: debit',
1614:'definition: this account is used to record the amount of cash refunds during the current fiscal year resulting from downward',
1615:'adjustments to obligations that were originally recorded in a prior fiscal year in ussgl account 480200, undelivered orders obligations, prepaid/advanced.',
1616:'account title: upward adjustments of prioryear undelivered orders obligations, unpaid account number: 488100 normal balance: credit definition: this account is',
1617:'used to record the amount of upward adjustments during the current fiscal year to obligations that were originally recorded in',
1618:'a prior fiscal year in ussgl account 480100, undelivered orders obligations, unpaid. account title: upward adjustments of prioryear undelivered orders',
1619:'obligations, prepaid/advanced account number: 488200 normal balance: credit definition: this account is used to record the amount of upward adjustments',
1620:'during the current fiscal year to obligations that were originally recorded in a prior fiscal year in ussgl account 480200,',
1621:'undelivered orders obligations, prepaid/advanced. delivered orders obligations, unpaid account number: 490100 normal balance: credit definition: this account is used to',
1622:'record the amount accrued or due for: 1 services performed by employees, contractors, vendors, carriers, grantees, lessors, and other government',
1623:'funds; 2 goods and tangible property received; and 3 programs for which no current service performance is required such as',
1624:'annuities, insurance claims, benefit payments, loans, etc. this account does not close at yearend. although the normal balance for this',
1625:'account is credit, it is acceptable in certain instances for this account to have a debit balance. account title: reinstated',
1626:'delivered orders obligations, unpaid account number: 490110 normal balance: credit definition: this account is used to reinstate the amount accrued',
1627:'or due for: 1 services performed by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; 2 goods and',
1628:'tangible property received; and 3 programs for which no current service performance is required such as annuities, insurance claims, benefit',
1629:'payments, loans, etc. this ussgl account is only applicable to budget object class 41. account title: delivered orders obligations, paid',
1630:'account number: 490200 normal balance: credit definition: this account is used to record the amount paid/outlayed for: 1 services performed',
1631:'by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; 2 goods and tangible property received; and 3 programs',
1632:'for which no current service performance is required such as annuities, insurance claims, benefit payments, loans, etc. account title: authority',
1633:'outlayed not yet disbursed account number: 490800 normal balance: credit definition: this account is used to record the amount of',
1634:'authority outlayed but not yet disbursed. use only in specific circumstances, such as for interest on certain bureau of the',
1635:'fiscal service securities. this account does not close at yearend. delivered orders obligations transferred, unpaid : 493100 credit definition: this',
1636:'account is used to record the amount in ussgl account 490100, delivered orders obligations, unpaid, which was transferred during the',
1637:'fiscal year to or from another treasury appropriation fund symbol. this includes amounts accrued or due for: 1 services performed',
1638:'by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; 2 goods and tangible property received; and 3 programs',
1639:'for which no current service performance is required such as annuities, insurance claims, benefit payments, loans, etc. although the normal',
1640:'balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance.',
1641:'account title: downward adjustments of prioryear unpaid delivered orders obligations, recoveries account number: 497100 normal balance: debit definition: this account',
1642:'is used to record the amount of recoveries that were originally recorded in a prior fiscal year during the fiscal',
1643:'year resulting from downward adjustments to ussgl account 490100, delivered orders obligations, unpaid. account title: downward adjustments of prioryear paid',
1644:'delivered orders obligations, refunds collected account number: 497200 normal balance: debit definition: this account is used to record the amount',
1645:'of cash refunds during the fiscal year resulting from downward adjustments to ussgl account 490200, delivered orders obligations, paid, that',
1646:'were originally recorded in a prior fiscal year. account title: upward adjustments of prioryear delivered orders obligations, unpaid account number:',
1647:'498100 normal balance: credit definition: this account is used to record the amount of upward adjustments during the fiscal year',
1648:'to ussgl account 490100, delivered orders obligations, unpaid, or ussgl account 490200, delivered orders obligations, paid, that were originally recorded',
1649:'in a prior fiscal year. upward adjustments of prioryear delivered orders obligations, paid account number: 498200 normal balance: credit definition:',
1650:'this account is used to record the amount of upward adjustments that were originally recorded in a prior fiscal year',
1651:'paid/outlayed during the fiscal year to ussgl account 490100, delivered orders obligations, unpaid, or ussgl account 490200, delivered orders obligations,',
1652:'paid. account title: revenue from goods sold account number: 510000 normal balance: credit definition: this account is used to record',
1653:'the amount of revenue earned from the sale of any purchased or finished goods processed for sale or use under',
1654:'a program of trading, manufacturing, etc. account title: contra revenue for goods sold account number: 510900 normal balance: debit definition:',
1655:'this account is used to record the amount reflecting a reduction in revenue for goods sold when collection of amounts',
1656:'of revenue accrued is not expected. amounts recorded are based on adjustments, returns, allowances, price redetermination, and refunds other than',
1657:'taxes where revenue is earned, but does not include credit losses. account title: revenue from services provided account number: 520000',
1658:'normal balance: credit definition: this account is used to record the amount of revenue earned from the sale of services',
1659:'provided, including sale of power, transportation, etc. account title: contra revenue for services provided account number: 520900 normal balance: debit',
1660:'definition: this account is used to record the amount reflecting a reduction in revenue for services provided when collection of',
1661:'amounts of revenue accrued is not expected. amounts recorded are based on adjustments, returns, allowances, price redetermination, and refunds other',
1662:'than taxes where revenue is earned, but does not include credit losses. interest revenue other : 531000 credit definition: this',
1663:'account is used to record the amount of revenue earned from interest not associated with investments or from borrowings/loans. account',
1664:'title: interest revenue investments account number: 531100 normal balance: credit definition: this account is used to record the amount of',
1665:'interest revenue earned from investments. account title: interest revenue loans receivable/uninvested funds account number: 531200 normal balance: credit definition: this',
1666:'account is used to record the amount of interest revenue earned for credit reform and noncredit reform loans receivable and',
1667:'uninvested balances in credit reform financing funds. account title: interest revenue subsidy amortization account number: 531300 normal balance: credit definition:',
1668:'this account is used to record the amortized amount of subsidy cost allowance for direct loans that are subject to',
1669:'the federal credit reform act of 1990, as amended. the amortized amount is recognized as an increase or decrease in',
1670:'interest revenue. this revenue needs to be tracked separately from interest revenue collected from borrowers for reporting purposes. although the',
1671:'normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit',
1672:'balance. refer to federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 2; accounting for',
1673:'direct loans and loan guarantees, as amended by fasab sffas no. 19; technical amendments to accounting standards for direct loans',
1674:'and loan guarantees in sffas 2. account title: dividend income accounted for under the provisions of the federal credit reform',
1675:'act account number: 531400 normal balance: credit definition: this account is used to record the amount of revenue earned from',
1676:'declared dividends and associated distributions on equity investments accounted for under the provisions of the federal credit reform act of',
1677:'1990. contra revenue for dividend income accounted for under the provisions of the federal credit reform act account number: 531500',
1678:'normal balance: debit definition: this account is used to record the amount reflecting a reduction in revenue earned from declared',
1679:'dividends and associated distributions on equity investments accounted for under the provisions of the federal credit reform act of 1990.',
1680:'account title: contra revenue for interest revenue loans receivable account number: 531700 normal balance: debit definition: this account is used',
1681:'to record the amount reflecting a reduction in revenue for interest accrued on noncredit reform loans receivable when realization is',
1682:'not expected. account title: contra revenue for interest revenue investments account number: 531800 normal balance: debit definition: this account is',
1683:'used to record the amount reflecting a reduction in revenue for interest accrued on investments when realization is not expected,',
1684:'or to offset intragovernmental interest revenue in nonfiduciary deposit funds with investment authority, in compliance with statement of federal financial',
1685:'accounting standards sffas 7, paragraph 239. account title: contra revenue for interest revenue other account number: 531900 normal balance: debit',
1686:'definition: this account is used to record the amount reflecting a reduction in other revenue for interest accrued not associated',
1687:'with investments or borrowings/loans when realization is not expected. amounts recorded are based on abatements, adjustments, returns, allowances, or price',
1688:'redeterminations. account title: penalties and fines revenue account number: 532000 normal balance: credit definition: this account is used to record',
1689:'the amount of revenue from penalties and fines. contra revenue for penalties and fines : 532400 debit definition: this account',
1690:'is used to record the amount reflecting a reduction in revenue for penalties and fines when realization is not expected',
1691:'as defined in federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 7, paragraph 41.',
1692:'account title: administrative fees revenue account number: 532500 normal balance: credit definition: this account is used to record the amount',
1693:'of revenue earned from administrative fees. account title: contra revenue for administrative fees account number: 532900 normal balance: debit definition:',
1694:'this account is used to record the amount reflecting a reduction in revenue for administrative fees when realization is not',
1695:'expected as defined in federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 7, paragraph',
1696:'41. account title: funded benefit program revenue account number: 540000 normal balance: credit definition: this account is used to record',
1697:'the amount of funded revenue recorded by administering agencies for retirement plans, insurance plans, and other annuities. account title: unfunded',
1698:'feca benefit revenue account number: 540500 normal balance: credit definition: this account is used to record the amount of unfunded',
1699:'federal employees compensation act feca accrued revenue recorded by the department of labor due from employers. account title: contra revenue',
1700:'for unfunded feca benefit revenue account number: 540600 normal balance: debit definition: this account is used to record the amount',
1701:'reflecting a reduction in unfunded federal employees compensation act feca revenue for a benefit program based on adjustments as stipulated',
1702:'by law. contra revenue for funded benefit program revenue : 540900 debit definition: this account is used to record the',
1703:'amount reflecting a reduction in funded revenue for a benefit program based on adjustments as stipulated by law. account title:',
1704:'insurance and guarantee premium revenue account number: 550000 normal balance: credit definition: this account is used to record revenue earned',
1705:'from insurance and guarantee premiums. account title: contra revenue for insurance and guarantee premium revenue account number: 550900 normal balance:',
1706:'debit definition: this account is used to record the amount reflecting a reduction in revenue for an insurance and guarantee',
1707:'premium based on adjustments stipulated by law not including credit losses. account title: donated revenue financial resources account number: 560000',
1708:'normal balance: credit definition: this account is used to record the amount of financial resources donated to a federal entity',
1709:'from a nonfederal source; for example, cash or securities. account title: contra revenue for donations financial resources account number: 560900',
1710:'normal balance: debit definition: this account is used to record the amount reflecting a reduction in revenue for donated financial',
1711:'resources that are returned; for example, cash or securities. account title: donated revenue nonfinancial resources account number: 561000 normal balance:',
1712:'credit definition: this account is used to record the amount of nonfinancial resources donated to a federal entity from a',
1713:'nonfederal source; for example, land or buildings. account title: contra donated revenue nonfinancial resources account number: 561900 normal balance: debit',
1714:'definition: this account is used to record the amount reflecting a reduction in revenue for donated nonfinancial resources that are',
1715:'returned; for example, land or buildings. forfeiture revenue cash and cash equivalents : 564000 credit definition: this account is used',
1716:'to record the amount of revenue received related to forfeitures of cash and cash equivalents. account title: contra forfeiture revenue',
1717:'cash and cash equivalents account number: 564900 normal balance: debit definition: this account is used to record the amount reflecting',
1718:'a reduction in revenue received related to forfeitures of cash and cash equivalents when realization is not expected. amounts recorded',
1719:'are based on adjustments, returns, allowances, price redetermination, and refunds other than taxes where revenue is earned. account title: forfeiture',
1720:'revenue forfeitures of property account number: 565000 normal balance: credit definition: this account is used to record the amount of',
1721:'revenue received related to forfeitures of property. account title: contra forfeiture revenue forfeitures of property account number: 565900 normal balance:',
1722:'debit definition: this account is used to record the amount reflecting a reduction in revenue received related to forfeitures of',
1723:'property that are returned. amounts recorded are based on adjustments, returns, allowances, price redetermination, and refunds other than taxes where',
1724:'revenue is earned. account title: expended appropriations used accrued account number: 570000 normal balance: credit definition: this account is used',
1725:'to record the accrual of appropriations used during the fiscal year when goods and services are received, or benefits are',
1726:'provided. any funds that receive appropriations from the general fund of the u.s. government are to use this account. appropriations',
1727:'expended accrued : 570005 debit definition: this account is used to record the amount of general fund of the u.s.',
1728:'governmentfinanced appropriations accrued by reporting entities during the fiscal year when goods and services are received, or benefits are provided.',
1729:'this account corresponds to federal reporting entitys ussgl account 570000 expended appropriations used accrued. this account is for the general',
1730:'fund of the u.s. government use only. account title: appropriations expended disbursed account number: 570006 normal balance: debit definition: this',
1731:'account is used to record the amount of general fund of the u.s. governmentfinanced appropriations disbursed by reporting entities during',
1732:'the fiscal year when goods and services are received, or benefits are provided. this account corresponds to federal reporting entitys',
1733:'ussgl account 570010, expended appropriations disbursed. this account is for the general fund of the u.s. government use only when',
1734:'fund balance with treasury is disbursed. account title: expended appropriations disbursed account number: 570010 normal balance: credit definition: this account',
1735:'is used to record the disbursement of appropriations used during the fiscal year when goods and services are received or',
1736:'benefits are provided. any funds that receive appropriations from the general fund of the u.s. government are to use this',
1737:'account when fund balance with treasury is disbursed. account title: expended appropriations priorperiod adjustments due to corrections of errors years',
1738:'preceding the prioryear account number: 570500 normal balance: credit definition: this account is used to record the amount of net',
1739:'increase or decrease to expended appropriations due to errors in years preceding the prioryears financial statements that resulted from mathematical',
1740:'mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the',
1741:'financial statements were prepared. use only when comparative financial statements are being presented. although the normal balance for this account',
1742:'is credit, it is acceptable in certain instances for this account to have a debit balance. expended appropriations priorperiod adjustments',
1743:'due to corrections of errors : 570800 normal balance: credit definition: this account is used to record the amount of',
1744:'net increase or decrease to expended appropriations due to errors in priorperiod financial statements that resulted from mathematical mistakes, mistakes',
1745:'in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements',
1746:'were prepared. use ussgl account 570500, expended appropriations priorperiod adjustments due to corrections of errors years preceding the prioryear for',
1747:'the amount of net increase or decrease to expended appropriations due to errors occurring in years preceding the prioryears financial',
1748:'statements. although the normal balance for this account is credit, it is acceptable in certain instances for this account to',
1749:'have a debit balance. account title: appropriations expended priorperiod adjustments account number: 570810 normal balance: debit definition: this account is',
1750:'used to record the amount of net increase or decrease to expended appropriations due to a federal entitys priorperiod adjustments.',
1751:'although the normal balance for this account is a debit, it is acceptable in certain instances to have a credit',
1752:'balance. account title: expended appropriations priorperiod adjustments due to changes in accounting principles account number: 570900 normal balance: credit definition:',
1753:'this account is used to record the amount of net increase or decrease to expended appropriations from a priorperiod due',
1754:'to a change from one generally accepted accounting principle to another one that can be justified as preferable or the',
1755:'adoption of a new federal accounting standards advisory board fasab standard. although the normal balance for this account is credit,',
1756:'it is acceptable in certain instances for this account to have a debit balance. transferin of agency unavailable custodial and',
1757:'nonentity collections : 571000 normal balance: credit definition: this account is used to record the amount of federal entity, nonentity',
1758:'and custodial collections transferred in by a reporting entity on behalf of the general fund of the u.s. government. this',
1759:'account corresponds to the federal reporting entitys collections for others statement of custodial activity ussgl account 599000 and offset to',
1760:'nonentity collections statement of changes in net position ussgl account 599300. this account is for the general fund of the',
1761:'u.s. government use only. account title: accrual of agency amount to be collected custodial and non entity general fund of',
1762:'the u.s. government account number: 571200 normal balance: credit definition: this account is used to record the accrued amount of',
1763:'nonentity, custodial collections and custodial revenues to be collected by a reporting entity on behalf of the general fund of',
1764:'the u.s. government. this account corresponds to the federal reporting entitys accrual collections for others statement of custodial activity ussgl',
1765:'account 599100 and offset to nonentity accrued collections statement of changes in net position ussgl account 599400. this account is',
1766:'for the general fund of the u.s. government use only. account title: accrual of amounts receivable from custodian or nonentity',
1767:'assets receivable from a federal agency other than the general fund of the u.s. government account number: 571300 normal balance:',
1768:'credit definition: this account is used to record a custodial or nonentity transactions between two federal entities, there is an',
1769:'entity who collects on behalf of another entity, but is not entitled to retain the collections collecting entity or custodian',
1770:'and an entity on whose behalf the collecting entity is collecting receiving entity. this account should be used by the',
1771:'receiving entity to accrue the amount that will be transferred to them by the collecting entity. this ussgl account is',
1772:'a direct offset to the collecting entitys accrual collections for others statement of custodial activity ussgl account 599100, offset to',
1773:'nonentity accrued collections statement of changes in net position ussgl account 599400, and in certain situations, collections for others statement',
1774:'of custodial activity ussgl account 599000. accrual of amounts receivable from custodian or nonentity assets receivable contra account : 571400',
1775:'normal balance: debit definition: this account is used to record an offset to ussgl account 571300 accrual of amounts receivable',
1776:'from custodian or nonentity assets receivable from a federal agency other than the general fund of the u.s. government. it',
1777:'is intended to allow the recipient entity to reclassify the collection receipt as a liability. this account may only be',
1778:'used for custodial collections to be received for credit reform activity. account title: financing sources transferred in without reimbursement account',
1779:'number: 572000 normal balance: credit definition: this account is used to record the amount determined to increase the financing source',
1780:'of a reporting federal entity that occurs as a result of an asset being transferred in. the amount of the',
1781:'asset is recorded at book value of the transferring federal entity. account title: financing sources transferred out without reimbursement account',
1782:'number: 573000 normal balance: debit definition: this account is used to record the amount determined to decrease the financing source',
1783:'of a reporting federal entity that occurs as a result of an asset being transferred out. the amount of the',
1784:'asset is recorded at book value as of the transfer date. account title: appropriated dedicated collections to be transferred in',
1785:'account number: 573500 normal balance: credit definition: this account is used to record the amount to be appropriated to the',
1786:'expenditure account of dedicated collections, via warrant, from an unavailable receipt account. this is equal to the funding provided under',
1787:'a continuing resolution and apportioned in accordance with office of management and budgets automatic apportionment bulletin. pursuant to a continuing',
1788:'resolution or enacted annual appropriation act, the account may be used while awaiting a warrant from the unavailable receipt account.',
1789:'this account may be used while awaiting a warrant for reductions from the expenditure treasury account symbol tas to the',
1790:'unavailable receipt account. the balance in this account will adjust to zero when the department of the treasurys bureau of',
1791:'the fiscal service issues a warrant and must adjust to zero by yearend. this account does not close at yearend.',
1792:'appropriated dedicated collections to be transferred out account number: 573600 normal balance: debit definition: the amount to be appropriated from',
1793:'an unavailable receipt account to the expenditure account of dedicated collection, via warrant. this is equal to the funding provided',
1794:'under a continuing resolution and apportioned in accordance with office of management and budgets automatic apportionment bulletin. pursuant to a',
1795:'continuing resolution or enacted annual appropriation act, the account may be used while awaiting a warrant from the unavailable receipt',
1796:'account. this account may be used while waiting a warrant for reductions from the expenditure tas to the unavailable receipt',
1797:'account. the balance in this account will adjust to zero when the department of the treasurys bureau of the fiscal',
1798:'service issues a warrant and must adjust to zero by yearend. this account does not close at yearend. account title:',
1799:'appropriated dedicated collections transferred in account number: 574000 normal balance: credit definition: this account is used to record the amount',
1800:'in the expenditure account of dedicated collections appropriated, via warrant, from an unavailable receipt account. transactions using this account will',
1801:'have a budgetary impact. account title: appropriated dedicated collections transferred out account number: 574500 normal balance: debit definition: this account',
1802:'is used to record the amount in the unavailable receipt account of dedicated collections appropriated, via warrant, to an expenditure',
1803:'account. account title: expenditure financing sources transfersin account number: 575000 normal balance: credit definition: this account is used to record',
1804:'the amount of financing sources of a reporting federal entity representing funds transferred in, or to be transferred in, occurring',
1805:'as a result of a nonexchange expenditure transferin from a trust or federal fund as defined by office of management',
1806:'and budget omb. transactions using this account will have a budgetary impact. nonexpenditure financing sources transfersin other : 575500 credit',
1807:'definition: this account is used to record the amount of financing sources of a reporting federal entity representing funds transferred',
1808:'in, or to be transferred in, occurring as a result of a nonexchange, nonexpenditure transferin between two trust funds or',
1809:'two federal funds as defined by office of management and budget omb where a credit to unexpended appropriations is not',
1810:'valid. this ussgl account excludes nonexpenditure transfers classified as capital transfers. transactions using this account will have a budgetary impact.',
1811:'account title: nonexpenditure financing sources transfersin capital transfers account number: 575600 normal balance: credit definition: this account is used to',
1812:'record the amount of financing sources of a reporting federal entity representing funds transferred in, or to be transferred in,',
1813:'occurring as a result of a nonexchange, nonexpenditure capital transferin to a general fund receipt account. transactions using this account',
1814:'will not have a budgetary impact. account title: expenditure financing sources transfersout account number: 576000 normal balance: debit definition: this',
1815:'account is used to record the amount of financing sources of a reporting federal entity representing funds transferred out, or',
1816:'to be transferred out, occurring as a result of a nonexchange expenditure transferout to a trust or federal fund as',
1817:'defined by office of management and budget omb. transactions using this account will have a budgetary impact. account title: nonexpenditure',
1818:'financing sources transfersout other account number: 576500 normal balance: debit definition: this account is used to record the amount of',
1819:'financing sources of a reporting federal entity representing funds transferred out, or to be transferred out, occurring as a result',
1820:'of a nonexchange, nonexpenditure transferout between two trust funds or two federal funds as defined by office of management and',
1821:'budget omb where a debit to unexpended appropriations is not valid. this ussgl account excludes nonexpenditure transfers classified as capital',
1822:'transfers. transactions using this account will have a budgetary impact. nonexpenditure financing sources transfersout capital transfers account number: 576600 normal',
1823:'balance: debit definition: this account is used to record the amount of financing sources of a reporting federal entity representing',
1824:'funds transferred out, or to be transferred out, occurring as a result of a nonexchange, nonexpenditure capital transfer to a',
1825:'general fund receipt account. transactions using this account will have a budgetary impact. account title: nonbudgetary financing sources transferred in',
1826:'account number: 577500 normal balance: credit definition: this account is used to record the amount of financing sources transferred in',
1827:'or to be transferred in to an account such as a general fund receipt account or a clearing account. the',
1828:'transfer has no budgetary impact. this ussgl account is on the ussgl crosswalk for the statement of changes in net',
1829:'position, but it is not included on the ussgl crosswalk for the statement of custodial activity nor on a custodial',
1830:'footnote. account title: nonbudgetary financing sources transferred out account number: 577600 normal balance: debit definition: this account is used to',
1831:'record the amount of financing sources transferred out or to be transferred out to an account such as a general',
1832:'fund receipt account or a clearing account. the transfer has no budgetary impact. this ussgl account is on the ussgl',
1833:'crosswalk for the statement of changes in net position, but it is not included on the ussgl crosswalk for the',
1834:'statement of custodial activity nor on a custodial footnote. account title: authority transfer control in account number: 577700 normal balance:',
1835:'credit definition: this account is used to record an offset for the monitoring of the movement of fund balance with',
1836:'treasury activity to another treasury account symbol. this account is for the general fund of u.s. government use only. account',
1837:'title: authority transfer control out account number: 577800 normal balance: debit definition: this account is used to record an offset',
1838:'for the monitoring of the movement of fund balance with treasury or activity to another treasury account symbol. this account',
1839:'is for the general fund of the u.s. government use only. imputed financing sources : 578000 credit definition: this account',
1840:'is used to record the amount of financing sources recorded by the receiving federal entity to cover imputed costs. the',
1841:'balance in this account must equal the balance in ussgl account 673000, imputed costs. account title: other financing sources account',
1842:'number: 579000 normal balance: credit definition: this account is used to record financing sources as opposed to revenues earned for',
1843:'provision of goods and services not provided for in other accounts. although the normal balance for this account is credit,',
1844:'it is acceptable in certain instances for this account to have a debit balance. account title: other nonbudgetary financing sources',
1845:'for debt accruals/amortization account number: 579001 normal balance: credit definition: this account is for treasurys bureau of the fiscal service',
1846:'use, to record accruals and amortization related to debt that have not yet been outlayed. although the normal balance for',
1847:'this account is credit, it is acceptable in certain instances for this account to have a debit balance. account title:',
1848:'other general fund financing sources account number: 579010 normal balance: debit definition: this account is used to record amounts that',
1849:'are authorized by law to be financed by the general fund of the u.s. government. this account is for the',
1850:'general fund of the u.s. government use only. although the normal balance for this account is debit, it is acceptable',
1851:'in certain instances for this account to have a credit balance. account title: adjustment to financing sources credit reform account',
1852:'number: 579100 normal balance: debit definition: this account is used to record the amount of adjustment to financing sources for',
1853:'a downward reestimate of subsidy expense, negative subsidy, or for modification adjustment transfer mat. record as a debit in the',
1854:'credit reform program account to offset the negative credit subsidy expense or gain. record as a credit in the credit',
1855:'reform financing account to offset the debit to the loan guarantee liability or direct loan allowance for subsidy. financing sources',
1856:'to be transferred out contingent liability : 579200 debit definition: this account is used to record the amount of future',
1857:'financing sources that will be transferred out as a capital transfer to a general fund receipt account. this account should',
1858:'be recorded as a debit when a contingent liability is recorded. a contingent liability related to a capital transfer should',
1859:'not be associated with a cost but, instead, should be associated with a future nonexpenditure capital transfer to a general',
1860:'fund receipt account. transactions using this account will not have a budgetary impact. account title: seigniorage account number: 579500 normal',
1861:'balance: credit definition: the amount of increase in the net position of the u.s. federal government for the face value',
1862:'of newly minted coins less the cost of production, which includes the cost of metal, manufacturing, and transportation. seigniorage results',
1863:'from the sovereign power of the u.s. federal government to directly create money and, although it is not an inflow',
1864:'of resources from the public, it does increase the u.s. federal governments net position in the same manner as an',
1865:'inflow of resources. it is not demanded, earned, or donated; therefore, it is recognized as a financing source rather than',
1866:'revenue. an example is coins delivered to a federal reserve bank in return for deposits. this account is used only',
1867:'by the united states mint. account title: tax revenue collected not otherwise classified account number: 580000 normal balance: credit definition:',
1868:'this account is used to record the amount of taxes collected that are not otherwise identified resulting from the exercise',
1869:'of the u.s. federal governments sovereign powers to tax. initial collectors or u.s. federal government custodians for example, the internal',
1870:'revenue service irs may record this account only if a more specific ussgl tax account does not exist. initial collectors',
1871:'should record the federal/nonfederal code attribute domain value n. tax revenue collected individual : 580100 credit definition: this account is',
1872:'used to record the amount of taxes collected from individuals resulting from the u.s. federal governments sovereign power to tax.',
1873:'initial collectors or u.s. federal government custodians for example, the internal revenue service irs of tax revenue collected for individuals',
1874:'should report using this specific ussgl account with the federal/nonfederal code attribute domain value n. account title: tax revenue collected',
1875:'corporate account number: 580200 normal balance: credit definition: this account is used to record the amount of taxes and fees',
1876:'collected from corporations resulting from the u.s. federal governments sovereign power to tax. initial collectors or u.s. federal government custodians',
1877:'for example, the internal revenue service irs of corporate taxes should report using this specific ussgl account with the federal/nonfederal',
1878:'code attribute domain value n. account title: tax revenue collected unemployment account number: 580300 normal balance: credit definition: this account',
1879:'is used to record the amount of unemployment taxes collected from employers resulting from the u.s. federal governments sovereign power',
1880:'to tax. initial collectors or u.s. federal government custodians for example, the internal revenue service irs of unemployment taxes should',
1881:'report using this specific ussgl account with the federal/nonfederal code attribute domain value n. account title: tax revenue collected excise',
1882:'account number: 580400 normal balance: credit definition: this account is used to record the amount of excise tax collected on',
1883:'the manufacture or purchase of commodities or services resulting from the u.s. federal governments sovereign power to tax. initial collectors',
1884:'or u.s. federal government custodians for example, the internal revenue service irs of excise taxes should report using this specific',
1885:'ussgl account with the federal/nonfederal code attribute domain value n. tax revenue collected estate and gift : 580500 credit definition:',
1886:'this account is used to record the amount of estate and gift tax collected from individuals on the excess of',
1887:'a predetermined amount received from an estate or a gift resulting from the u.s. federal governments sovereign power to tax.',
1888:'initial collectors or u.s. federal government custodians for example, the internal revenue service irs of estate and gift taxes should',
1889:'report using this specific ussgl account with the federal/nonfederal code attribute domain value n. account title: tax revenue collected customs',
1890:'account number: 580600 normal balance: credit definition: this account is used to record the amount of duties taxes collected from',
1891:'the import of foreign goods resulting from the u.s. federal governments sovereign power to tax. initial collectors or u.s. federal',
1892:'government custodians for example, the internal revenue service irs of customs taxes should report using this specific ussgl account with',
1893:'the federal/nonfederal code attribute domain value n. account title: tax revenue accrual adjustment not otherwise classified account number: 582000 normal',
1894:'balance: credit definition: the amount of accrual adjustment related to taxes and fees due not otherwise identified that result from',
1895:'the u.s. federal governments sovereign power to tax and reported by initial collectors or u.s. federal government custodians for example,',
1896:'the internal revenue service. record this account only if a more specific ussgl tax revenue accrual account does not exist.',
1897:'initial collectors should record the federal/nonfederal code attribute domain value n. account title: tax revenue accrual adjustment individual account number:',
1898:'582100 normal balance: credit definition: this account is used to record the amount of accrual adjustment related to taxes and',
1899:'fees due from individuals resulting from the u.s. federal governments sovereign power to tax. initial collectors or u.s. federal government',
1900:'custodians for example, the internal revenue service irs should report using this specific ussgl account with the federal/nonfederal code attribute',
1901:'domain value n. tax revenue accrual adjustment corporate : 582200 credit definition: this account is used to record the amount',
1902:'of accrual adjustment related to taxes and fees due from corporations resulting from the u.s. federal governments sovereign power to',
1903:'tax. initial collectors or u.s. federal government custodians for example, the internal revenue service irs should report using this specific',
1904:'ussgl account with the federal/nonfederal code attribute domain value n. account title: tax revenue accrual adjustment unemployment account number: 582300',
1905:'normal balance: credit definition: this account is used to record the amount of accrual adjustment related to unemployment taxes due',
1906:'from currently employed individuals resulting from the u.s. federal governments sovereign power to tax and reported by initial collectors or',
1907:'federal custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute domain value n.',
1908:'account title: tax revenue accrual adjustment excise account number: 582400 normal balance: credit definition: this account is used to record',
1909:'the amount of accrual adjustment related to excise tax collected on the manufacture or purchase of commodities or services resulting',
1910:'from the u.s. federal governments sovereign power to tax and reported by initial collectors or u.s. federal government custodians for',
1911:'example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute domain value n. account title: tax',
1912:'revenue accrual adjustment estate and gift account number: 582500 normal balance: credit definition: this account is used to record the',
1913:'amount of accrual adjustment related to estate and gift tax collected from individuals on the excess of a predetermined amount',
1914:'received from an estate or a gift resulting from the u.s. federal governments sovereign power to tax and reported by',
1915:'initial collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal',
1916:'code attribute domain value n. tax revenue accrual adjustment customs : 582600 credit definition: this account is used to record',
1917:'the amount of accrual adjustment related to duties taxes collected from the import of foreign goods resulting from the u.s.',
1918:'federal governments sovereign power to tax and reported by initial collectors or u.s. federal government custodians for example, the internal',
1919:'revenue service irs. initial collectors should record the federal/nonfederal code attribute domain value n. account title: contra revenue for taxes',
1920:'not otherwise classified account number: 583000 normal balance: debit definition: this account is used to record the amount reflecting a',
1921:'reduction in revenue for taxes not otherwise identified when realization is not expected, as defined in federal accounting standards advisory',
1922:'board fasab statement of federal financial accounting standards sffas no.7, accounting for revenue and other financing sources, and reported by',
1923:'initial collectors or u.s. federal government custodians for example, the internal revenue service. record this account only if a more',
1924:'specific ussgl contra revenue tax account does not exist. initial collectors should record the federal/nonfederal code attribute domain value n.',
1925:'account title: contra revenue for taxes individual account number: 583100 normal balance: debit definition: this account is used to record',
1926:'the amount reflecting a reduction in revenue for individual taxes when realization is not expected, as defined in federal accounting',
1927:'standards advisory board fasab statement of federal financial accounting standards sffas no. 7, accounting for revenue and other financing sources',
1928:'and reported by initial collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should',
1929:'record the federal/nonfederal code attribute domain value n. contra revenue for taxes corporate : 583200 debit definition: this account is',
1930:'used to record the amount reflecting a reduction in revenue for corporate taxes when realization is not expected, as defined',
1931:'in federal financial accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 7, accounting for revenue',
1932:'and other financing sources, and reported by initial collectors or federal custodians for example, the internal revenue service irs. initial',
1933:'collectors should record the federal/nonfederal code attribute domain value n. account title: contra revenue for taxes unemployment account number: 583300',
1934:'normal balance: debit definition: this account is used to record the amount reflecting a reduction in revenue for unemployment taxes',
1935:'when realization is not expected, as defined in federal accounting standards advisory board fasab statement of federal financial accounting standards',
1936:'sffas no. 7, accounting for revenue and other financing sources, and reported by initial collectors or u.s. federal government custodians',
1937:'for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute domain value n. account title:',
1938:'contra revenue for taxes excise account number: 583400 normal balance: debit definition: this account is used to record the amount',
1939:'reflecting a reduction in revenue for excise taxes when realization is not expected, as defined in federal accounting standards advisory',
1940:'board fasab statement of federal financial accounting standards sffas no. 7, accounting for revenue and other financing sources, and reported',
1941:'by initial collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should record the',
1942:'federal/nonfederal code attribute domain value n. contra revenue for taxes estate and gift : 583500 debit definition: this account is',
1943:'used to record the amount reflecting a reduction in revenue for estate and gift taxes when realization is not expected,',
1944:'as defined in federal accounting standards board fasab statement of federal financial accounting standards sffas no. 7, accounting for revenue',
1945:'and other financing sources, reported by initial collectors or u.s. federal government custodians for example, the internal revenue service irs.',
1946:'initial collectors should record the federal/nonfederal code attribute domain value n. account title: contra revenue for taxes customs account number:',
1947:'583600 normal balance: debit definition: this account is used to record the amount reflecting a reduction in revenue for customs',
1948:'taxes when realization is not expected, as defined in federal accounting standards advisory board fasab statement of federal financial accounting',
1949:'standards sffas no. 7, accounting for revenue and other financing sources, and reported by initial collectors or u.s. federal government',
1950:'custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute domain value n. account',
1951:'title: tax revenue refunds not otherwise classified account number: 589000 normal balance: debit definition: this account is used to record',
1952:'the amount of tax revenue refunds not otherwise identified that are payable or have been paid and reported by initial',
1953:'collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code',
1954:'attribute domain value n. account title: tax revenue refunds individual account number: 589100 normal balance: debit definition: this account is',
1955:'used to record the amount of individual tax revenue refunds that are payable or have been paid and reported by',
1956:'initial collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal',
1957:'code attribute domain value n. tax revenue refunds corporate : 589200 debit definition: this account is used to record the',
1958:'amount of corporate tax revenue refunds that are payable or have been paid and reported by initial collectors or u.s.',
1959:'federal government custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute domain value',
1960:'n. account title: tax revenue refunds unemployment account number: 589300 normal balance: debit definition: this account is used to record',
1961:'the amount of unemployment tax revenue refunds that are payable or have been paid and reported by initial collectors or',
1962:'u.s. federal government custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute domain',
1963:'value n. account title: tax revenue refunds excise account number: 589400 normal balance: debit definition: this account is used to',
1964:'record the amount of excise tax revenue refunds that are payable or have been paid and collected by initial collectors',
1965:'or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should record the federal/nonfederal code attribute',
1966:'domain value n. account title: tax revenue refunds estate and gift account number: 589500 normal balance: debit definition: this account',
1967:'is used to record the amount of estate and gift tax revenue refunds that are payable or have been paid',
1968:'and reported by initial collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors should',
1969:'record the federal/nonfederal code attribute domain value n. account title: tax revenue refunds customs account number: 589600 normal balance: debit',
1970:'definition: this account is used to record the amount of customs tax revenue refunds that are payable or have been',
1971:'paid and reported by initial collectors or u.s. federal government custodians for example, the internal revenue service irs. initial collectors',
1972:'should record the federal/nonfederal code attribute domain value n. other revenue : 590000 credit definition: this account is used to',
1973:'record the amount of revenue received but not otherwise classified in the ussgl. account title: contra revenue for other revenue',
1974:'account number: 590900 normal balance: debit definition: this account is used to record the amount reflecting a reduction in revenue',
1975:'received but not otherwise classified above when realization is not expected. amounts recorded are based on adjustments, returns, allowances, price',
1976:'redetermination, and refunds other than taxes where revenue is earned. credit losses on other nonexchange revenue also are recorded in',
1977:'this account. account title: revenue and other financing sources cancellations account number: 591900 normal balance: debit definition: this account is',
1978:'used to record the amount of canceled authority returned to the general fund of the u.s. government that was originally',
1979:'derived from revenue or other financing sources. examples include spending authority from offsetting collections and special or trust fund receipts',
1980:'that are administratively withdrawn, for example, cancellations pursuant to 31 u.s.c. 1555. do not include amounts in special or trust',
1981:'fund expenditure accounts that are rescinded or returned to a specific general fund receipt account. account title: cancellations of revenue',
1982:'and other financing sources the general fund of the u.s. government account number: 591910 normal balance: credit definition: this account',
1983:'is used to record the amount of canceled authority derived from revenue and other financing sources returned to the general',
1984:'fund of the u.s. government. this ussgl account is for the general fund of the u.s. government use only. valuation',
1985:'change in investments exchange stabilization fund esf account number: 592100 normal balance: credit definition: this account is used to record',
1986:'the accumulated amount of unrealized gain or loss on financial stability and foreign currency investments in the exchange stabilization fund',
1987:'esf. unrealized gain or loss is due to adjustments for market value to assets. although the normal balance for this',
1988:'account is credit, it is acceptable in certain instances for this account to have a debit balance. account title: valuation',
1989:'change in investments for federal government sponsored enterprise account number: 592200 normal balance: credit definition: this account is used to',
1990:'record the accumulated amount of unrealized gain or loss on financial stability investments, generally investments in government sponsored enterprises gse',
1991:'due to adjustments for market value to gse assets. although the normal balance for this account is credit, it is',
1992:'acceptable in certain instances for this account to have a debit balance. account title: valuation change in investments beneficial interest',
1993:'in trust account number: 592300 normal balance: credit definition: this account is used to record the accumulated amount of unrealized',
1994:'gain or loss on financial stability investments, generally beneficial interest in trust due to adjustments for market value to beneficial',
1995:'interest in trust assets. although the normal balance for this account is credit, it is acceptable in certain instances for',
1996:'this account to have a debit balance. account title: lessor lease revenue account number: 593000 normal balance: credit definition: this',
1997:'account is used to record the amount of revenue earned from 1 shortterm lease payments paid to a lessor based',
1998:'on the provisions of the lease contract; 2 intragovernmental lease receipts to a lessor, including lease related operating costs maintenance,',
1999:'utilities, taxes, etc., received from the lessee based on the provisions of the lease agreement; and 3 variable payments based',
2000:'on future performance of the lessee or usage of the underlying asset in leases other than shortterm, intragovernmental, and lease',
2001:'contracts that transfer ownership. for certain variable payments included in lease receivable rather than revenue, see sffas 54, pars. 5758.',
2002:'amortization of unearned lessor revenue account number: 593300 normal balance: credit definition: this account is used to record the amortized',
2003:'amount of a lessors unearned revenue reclassifying it to earned revenue in leases other than shortterm, intragovernmental, and lease contracts',
2004:'that transfer ownership. see sffas 60, par. 26. account title: contra revenue for lessor lease revenue account number: 593900 normal',
2005:'balance: debit definition: this account is used to record the amount reflecting a reduction in revenue earned when realization is',
2006:'not expected. amounts recorded are based on adjustments, allowances, and refunds in which revenue is earned. provisions for credit losses',
2007:'on lease revenue estimated in ussgl 193900 allowance for loss on lease receivable also are recorded in this account. account',
2008:'title: collections for others statement of custodial activity account number: 599000 normal balance: debit definition: this account is used to',
2009:'record the amount of custodial revenue collected by a reporting federal entity for another federal agency, federal entity, or nonfederal',
2010:'entity. for amounts collected on behalf of the general fund of the u.s. government, use federal/nonfederal code attribute domain value',
2011:'g and transaction partner agency identifier attribute domain value 099. for all other amounts, use the appropriate attribute domain values.',
2012:'this ussgl account is included on the ussgl crosswalk for the statement of custodial activity or on a custodial footnote.',
2013:'account title: accrued collections for others statement of custodial activity account number: 599100 normal balance: debit definition: this account is',
2014:'used to record the amount of custodial revenue to be collected by a reporting federal entity for another federal agency,',
2015:'federal entity, or nonfederal entity. for amounts to be collected on behalf of the general fund of the u.s. government,',
2016:'use federal/nonfederal code attribute domain value g and transaction partner agency identifier attribute domain value 099. for all other amounts,',
2017:'use the appropriate attribute domain values. this ussgl account is included on the ussgl crosswalk for the statement of custodial',
2018:'activity or on a custodial footnote. offset to nonentity collections statement of changes in net position account number: 599300 normal',
2019:'balance: debit definition: this account is used to record the offset to amounts collected for another federal entity. for amounts',
2020:'collected on behalf of the general fund of the u.s. government, use federal/nonfederal code attribute domain value g and transaction',
2021:'partner agency identifier attribute domain value 099. for all other amounts, use the appropriate attribute domain value. this ussgl account',
2022:'is included on the ussgl crosswalk for the statement of changes in net position, but it is not included on',
2023:'the ussgl crosswalk for the statement of custodial activity or on a custodial footnote. account title: offset to nonentity accrued',
2024:'collections statement of changes in net position account number: 599400 normal balance: debit definition: this account is used to record',
2025:'the offset to amounts to be collected for another federal entity. for amounts to be collected on behalf of the',
2026:'general fund of the u.s. government, use federal/nonfederal code attribute domain value g and transaction partner agency identifier attribute domain',
2027:'value 099. for all other amounts, use the appropriate attribute domain value. this ussgl account is included on the ussgl',
2028:'crosswalk for the statement of changes in net position, but it is not included on the ussgl crosswalk for the',
2029:'statement of custodial activity nor on a custodial footnote. account title: financing sources transferred in from custodial statement collections account',
2030:'number: 599700 normal balance: credit definition: this account is used to record the amount of financing sources transferred into a',
2031:'special or trust nonrevolving fund receipt account respectively associated with either a special or trust nonrevolving expenditure account or a',
2032:'general or revolving fund expenditure account as offsetting collections from collections previously recorded on the statement of custodial activity by',
2033:'a custodial collecting entity. financing sources transferred in from custodial statement collections contra account account number: 599750 normal balance: debit',
2034:'definition: this account is used to record an offset to ussgl account 599700 financing sources transferred in from custodial statement',
2035:'collections. it is intended to allow the recipient entity to reclassify the collection receipt as a liability to be recognized',
2036:'as a revenue in a future period. account title: custodial collections transferred out to a treasury account symbol other than',
2037:'the general fund of the u.s. government account number: 599800 normal balance: debit definition: this account is used to record',
2038:'the amount of custodial collections recorded on the statement of custodial activity that is transferred to a treasury account symbol,',
2039:'other than the general fund of the u.s. government. account title: offset to accrual of amounts receivable from custodian or',
2040:'non entity assets receivable contra account account number: 599900 normal balance: debit definition: this account is used to record an',
2041:'offset to ussgl account 571400 accrual of amounts receivable from custodian or nonentity assets receivable contra account. it is intended',
2042:'to allow the recipient entity to offset the contra collection receipt. this account may only be used for custodial collections',
2043:'to be received for credit reform activity. account title: operating expenses/program costs account number: 610000 normal balance: debit definition: this',
2044:'account is used to record the operating expenses and program costs not otherwise classified in other ussgl accounts. this includes',
2045:'employee benefit expense not specifically defined in ussgl account 640000, benefit expense. account title: expensed asset account number: 615000 normal',
2046:'balance: debit definition: this account is used to record the amount of expenses recognized by a purchasing federal entity when',
2047:'a capitalized asset acquired from another federal entity does not meet the purchasing entitys capitalization threshold. contra bad debt expense',
2048:'incurred for others : 619000 credit definition: this account is used to record the amount of bad debt expense related',
2049:'to accounts receivable held for others. account title: adjustment to subsidy expense account number: 619900 normal balance: credit definition: this',
2050:'account is used to record the amount of adjustment to subsidy expense in the program fund reflecting the amount of',
2051:'subsidy funds transferred to a special receipt account by the financing fund as a result of a downward reestimate. this',
2052:'account also will be used for recording the effect of negative subsidy on the program fund. account title: interest expenses',
2053:'on borrowing from the bureau of the fiscal service and/or the federal financing bank account number: 631000 normal balance: debit',
2054:'definition: this account is used to record the amount of interest expense incurred by the federal entity during the current',
2055:'fiscal year on amounts borrowed from treasurys bureau of the fiscal service and/or the federal financing bank. use federal/nonfederal code',
2056:'attribute domain value f and transaction partner agency identifier 020. account title: interest expenses on securities account number: 632000 normal',
2057:'balance: debit definition: this account is used to record the amount of interest expense incurred by a federal entity during',
2058:'the current fiscal year on securities. account title: other interest expenses account number: 633000 normal balance: debit definition: this account',
2059:'is used to record the amount of interest expense incurred by a federal entity from late payment of accounts and',
2060:'loans, and the current interest accruing on amounts owed others that are not otherwise classified. account title: remuneration interest account',
2061:'number: 633800 normal balance: debit definition: the amount of interest expense, with no budgetary outlay, incurred during the conversion from',
2062:'special drawings rights to u.s. dollars. this ussgl account is to be used only by the department of the treasury.',
2063:'interest expense accrued on the liability for loan guarantees : 634000 debit definition: this account is used to record the',
2064:'amount of interest that is accrued and compounded on the liability of loan guarantees that are subject to the federal',
2065:'credit reform act of 1990, as amended. the accrued interest is recognized as an adjustment to interest expense. although the',
2066:'normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit',
2067:'balance. refer to federal accounting standards advisory board fasab statement of federal financial accounting standards sffas no. 2; accounting for',
2068:'direct loans and loan guarantees, as amended by fasab sffas no. 19; technical amendments to accounting standards for direct loans',
2069:'and loan guarantees in sffas 2. account title: benefit expense account number: 640000 normal balance: debit definition: provided below are',
2070:'separate definitions for program and administering activities included in this account. for program activities, record the employers portion of the',
2071:'contributions to the following employee benefit programs administered by federal entities: retirement, life insurance, health insurance, voluntary separation incentive payment',
2072:'vsip, federal employees compensation act feca, unemployment for federal employees, social security old age and survivors insurance, supplemental security income,',
2073:'disability insurance, hospital insurance hi medicare, part a. use federal/nonfederal code attribute domain value f and transaction partner agency identifier',
2074:'3digit agency code as defined in i tfm 24700. note: report in ussgl account 610000, operating expenses/program costs, the costs',
2075:'for benefits not specifically listed above. in the specific instance of employer contributions to the thrift savings plan, record in',
2076:'ussgl account 610000 with federal/nonfederal code attribute domain value n. for administering activities, record the amount of expense incurred for',
2077:'benefit payments to nonfederal entities using federal/nonfederal code attribute domain value n for reporting. this includes but is not limited',
2078:'to costs for retirement, life insurance, health insurance, vsip, feca, unemployment, entitlements as listed in the definition of ussgl account',
2079:'216000, entitlement benefits due and payable, and insurance guarantees; for example, flood insurance, crop insurance, and deposit insurance. cost of',
2080:'goods sold : 650000 debit definition: this account is used to record the total cost of inventory sold including raw',
2081:'materials, direct labor, and overhead. account title: applied overhead account number: 660000 normal balance: credit definition: this account is used',
2082:'to record the amount of overhead cost distributed to workinprocess or constructioninprocess. account title: cost capitalization offset account number: 661000',
2083:'normal balance: credit definition: this account is used to record the amount of any costs originally recorded into another expense',
2084:'account that are directly linked to a specific job or a product. these costs are transferred to an inprogress asset',
2085:'account such as inventoryworkinprocess, constructioninprogress, internaluse software in development, or a completed asset account. account title: depreciation, amortization, and depletion',
2086:'account number: 671000 normal balance: debit definition: this account is used to record expenses recognized by the process of allocating',
2087:'costs of an asset tangible or intangible over the period of time benefited or the assets useful life. account title:',
2088:'lessee lease amortization account number: 671300 normal balance: debit definition: this account is used to record the expense recognized from',
2089:'the process of allocating costs of a lease asset over the shorter of the lease term or underlying assets useful',
2090:'life. account title: bad debt expense account number: 672000 normal balance: debit definition: this account is used to record the',
2091:'amount of bad debt expense related to uncollectible noncredit reform receivables. imputed costs : 673000 debit definition: this account is',
2092:'used to record the amount of costs incurred by a federal entity for goods and services provided and paid for',
2093:'in total, or in part, by other federal entities. businesstype activities, all personnel benefits, and all treasury judgment fund settlements',
2094:'are required to be reported. agencies may elect to recognize imputed costs for other types of interentity costs. the balance',
2095:'in this account must equal the balance in ussgl account 578000, imputed financing sources. account title: other expenses not requiring',
2096:'budgetary resources account number: 679000 normal balance: debit definition: this account is used to record the other costs that do',
2097:'not require budgetary resources such as accounting for the issue of operating materials and supplies when the consumption method is',
2098:'used. although the normal balance for this account is debit, it may be acceptable for this account to have a',
2099:'credit balance when it relates to refund receivables from certain vendor/benefits overpayments. account title: contra expensenonfiduciary deposit fund intragovernmental administrative',
2100:'fees account number: 679500 normal balance: credit definition: this account is used to record the amount that offsets intragovernmental administrative',
2101:'fees paid by nonfiduciary deposit funds, in compliance with sffas 7, paragraph 239. account title: future funded expenses account number:',
2102:'680000 normal balance: debit definition: this account is used to record the amount of accrued expenses that are required to',
2103:'be funded from futureyear appropriations. examples include, but are not limited to, accrued annual leave expense and upward subsidy reestimates',
2104:'for credit reform loan programs. although the normal balance for this account is debit, it is acceptable in certain instances',
2105:'for this account to have a credit balance. employer contributions to employee benefit programs not requiring currentyear budget authority unobligated',
2106:'account number: 685000 normal balance: debit definition: this account is used to record the amount of benefit expense incurred that',
2107:'does not require currentyear budget authority unobligated by a federal entity for the employers portion of contributions to employee benefit',
2108:'programs. this benefit expense includes federal employees compensation act and unemployment for federal employees. account title: nonproduction costs account number:',
2109:'690000 normal balance: debit definition: this account is used to record the costs incurred and recognized that are linked to',
2110:'events other than the production of goods and services. examples include, but are not limited to, acquisition of general property,',
2111:'plant, and equipment pp&e; heritage pp&e; stewardship land; reorganization costs; and nonrecurring cleanup costs resulting from facility abandonment that is',
2112:'not accrued. it also includes other postemployment benefits, other than federal employees compensation act and unemployment for federal employees reported',
2113:'in ussgl account 640000, benefit expense. account title: lessee lease expense account number: 693000 normal balance: debit definition: this account',
2114:'is used to record the amount of expenses incurred from 1 shortterm lease payments paid by a lessee to a',
2115:'lessor based on the provisions of the lease contract; 2 intragovernmental lease expenses paid by a lessee to a lessor,',
2116:'including leaserelated operating costs maintenance, utilities, taxes, etc., based on the provisions of the lease agreement; and 3 variable payments',
2117:'based on future performance of the lessee or usage of the underlying asset in leases other than shortterm, intragovernmental, and',
2118:'lease contracts that transfer ownership. for certain variable payments included in the lessee lease liability rather than expense, see sffas',
2119:'54, pars. 41. note: leaserelated operating costs maintenance, utilities, taxes, etc., not paid to a lessor should be included in',
2120:'sgl 610000 rather than 693000. account title: gains on disposition of assets other account number: 711000 normal balance: credit definition:',
2121:'this account is used to record the gain on the disposition such as sale, exchange, disposal, or retirement of assets',
2122:'not associated with investments or borrowings/loans. gains on disposition of investments : 711100 credit definition: the gain on the disposition',
2123:'such as sale, exchange, disposal, or retirement of investments. account title: gains on disposition of borrowings account number: 711200 normal',
2124:'balance: credit definition: this account is used to record the amount of gain on early repayment of outstanding borrowings. account',
2125:'title: gains on changes in longterm assumptions from experience account number: 717100 normal balance: credit definition: this account is used',
2126:'to record the gain on the change in longterm assumptions from experience used to estimate federal employee pension, other retirement',
2127:'benefit and other postemployment benefit liabilities, including veterans compensation. this account excludes amounts related to federal employees compensation act program.',
2128:'account title: losses on changes in longterm assumptions from experience account number: 717200 normal balance: debit definition: this account is',
2129:'used to record the loss on the change in longterm assumptions from experience used to estimate federal employee pension, other',
2130:'retirement benefit and other postemployment benefit liabilities, including veterans compensation. this account excludes amounts related to federal employees compensation act',
2131:'program. account title: unrealized gains account number: 718000 normal balance: credit definition: this account is used to record the amount',
2132:'of unrealized gains that include, but are not limited to: unrealized holding gains on available for sale securities in accordance',
2133:'with financial accounting standard fas 115, unrealized gains on investments of defined benefit pension plans under fas 35, deferred gains',
2134:'on qualified hedges under fas 133, and qualified foreign currency translation adjustments under fas 52. unrealized gain exchange stabilization fund',
2135:'esf : 718100 credit definition: this account is used to record the accumulated unrealized gain, due to exchange rates, on',
2136:'foreign currency investments and foreign denominated assets in the exchange stabilization fund. unrealized gains are due to adjustments for the',
2137:'market value of assets. although the normal balance for this account is credit, it is acceptable in certain instances for',
2138:'this account to have a debit balance. this ussgl account is to be used only by the department of the',
2139:'treasury. account title: other gains account number: 719000 normal balance: credit definition: this account is used to record the gain',
2140:'on assets resulting from events other than disposition. this excludes amounts related to the gain on the change in longterm',
2141:'assumptions from experience and gain on the change in longterm assumptions for federal employee pension, other retirement benefit and other',
2142:'postemployment benefit liabilities, including veterans compensation. this account includes amounts related to federal employees compensation act feca program. account title:',
2143:'gains on international monetary fund assets account number: 719090 normal balance: credit definition: this account is used to record the',
2144:'gain on assets resulting from valuation changes on international monetary fund assets. this ussgl account can only be used by',
2145:'the department of the treasury. account title: gains for exchange stabilization fund esf accrued interest and charges account number: 719100',
2146:'normal balance: credit definition: this account is used to record the special drawing right sdr and foreign exchange rates change,',
2147:'accrued sdr interest/charges and accrued interest on foreign securities reflect a gain in the following circumstances: if the sdrusd, eurousd,',
2148:'or yenusd exchange rate increases, a gain is recorded on sdr accrued interest and accrued interest on foreign securities as',
2149:'applicable; if the sdrusd exchange rate decreases, a gain is recorded on accrued sdr charges. this ussgl account is to',
2150:'be used only by the department of treasury. losses on disposition of assets other : 721000 debit definition: this account',
2151:'is used to record the loss on the disposition such as sale, exchange, disposal, or retirement of assets not associated',
2152:'with investments or borrowings/loans. account title: losses on disposition of investments account number: 721100 normal balance: debit definition: this account',
2153:'is used to record the loss on the disposition such as sale, exchange, disposal, or retirement of investments. account title:',
2154:'losses on disposition of borrowings account number: 721200 normal balance: debit definition: this account is used to record the amount',
2155:'of loss on the early repayment of outstanding borrowings. account title: gains on changes in longterm assumptions account number: 727100',
2156:'normal balance: credit definition: this account is used to record the gain on the change in longterm assumptions used to',
2157:'estimate federal employee pension, other retirement benefit and other postemployment benefit liabilities, including veterans compensation. this account excludes amounts related',
2158:'to federal employees compensation act program. account title: losses on changes in longterm assumptions account number: 727200 normal balance: debit',
2159:'definition: this account is used to record the loss on the change in longterm assumptions used to estimate federal employee',
2160:'pension, other retirement benefit and other postemployment benefit liabilities, including veterans compensation. this account excludes amounts related to federal employees',
2161:'compensation act program. unrealized losses : 728000 debit definition: this account is used to record the amount of unrealized losses',
2162:'that include but are not limited to: unrealized holding losses on available for sale securities in accordance with financial accounting',
2163:'standard fas 115, unrealized losses on investments of defined benefit pension plans under fas 35, deferred losses on qualified hedges',
2164:'under fas 133, and qualified foreign currency translation adjustments under fas 52. account title: unrealized losses exchange stabilization fund esf',
2165:'account number: 728100 normal balance: debit definition: this account is used to record the accumulated unrealized loss, due to exchange',
2166:'rates, on foreign currency investments and foreign currency denominated assets in the exchange stabilization fund. unrealized losses are due to',
2167:'adjustments for the market value of assets. although the normal balance for this account is debit, it is acceptable in',
2168:'certain instances for this account to have a credit balance. this ussgl account is to be used only by the',
2169:'department of the treasury. account title: other losses account number: 729000 normal balance: debit definition: this account is used to',
2170:'record the loss on assets resulting from events other than disposition. this excludes amounts related to the losses on the',
2171:'change in longterm assumptions from experience and losses on the change in longterm assumptions for federal employee pension, other retirement',
2172:'benefit and other postemployment benefit liabilities, including veterans compensation. this account includes amounts related to federal employees compensation act feca',
2173:'program. account title: losses on international monetary fund assets account number: 729090 normal balance: debit definition: this account is used',
2174:'to record the losses on assets resulting from valuation changes on international monetary fund assets. this ussgl account can only',
2175:'be used by the department of the treasury. losses for exchange stabilization fund esf accrued interest and charges account number:',
2176:'729100 normal balance: debit definition: this account is used to record the special drawing right sdr and foreign exchange rates',
2177:'change, accrued sdr interest/charges and accrued interest on foreign securities reflect a loss in the following circumstances: if the sdrusd,',
2178:'eurousd, or yenusd exchange rate decreases, a loss is recorded on sdr accrued interest and accrued interest on foreign securities',
2179:'as applicable; if the sdrusd exchange rate increases, a loss is recorded in sdr accrued charges. this ussgl account is',
2180:'to be used only by the department of treasury. account title: other losses from impairment of assets account number: 729200',
2181:'normal balance: debit definition: this account is used to record the loss from the partial impairment of general property, plant',
2182:'and equipment gpp&e, except internal use software, as prescribed by federal accounting standards advisory board fasab statement of federal financial',
2183:'accounting standards sffas no. 44. gpp&e includes any property, plant, and equipment pp&e used in providing goods or services. gpp&e',
2184:'does not include heritage assets, such as historic and national landmarks, and stewardship land. account title: extraordinary items account number:',
2185:'730000 normal balance: credit definition: this account is used to record the costs or income so unusual in type or',
2186:'amount as to be accorded special treatment in the accounts or separate disclosure in financial statements. although the normal balance',
2187:'for this account is credit, it is acceptable in certain instances for this account to have a debit balance. priorperiod',
2188:'adjustments due to corrections of errors : 740000 credit definition: this account is used to record the amount of adjustments',
2189:'affecting the cumulative results of operations due to errors in priorperiod financial statements that resulted from mathematical mistakes, mistakes in',
2190:'the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were',
2191:'prepared. use ussgl account 740500, priorperiod adjustments due to corrections of errors years preceding the prioryear for the amount of',
2192:'adjustments affecting the cumulative results of operations due to errors in the years preceding the prioryears financial statements. although the',
2193:'normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit',
2194:'balance. account title: priorperiod adjustments due to changes in accounting principles account number: 740100 normal balance: credit definition: this account',
2195:'is used to record the amount of adjustments affecting the cumulative results of operations due to a change from one',
2196:'generally accepted accounting principle to another one that can be justified as preferable or the adoption of a new federal',
2197:'accounting standards advisory board fasab standard. although the normal balance for this account is credit, it is acceptable in certain',
2198:'instances for this account to have a debit balance. account title: priorperiod adjustments due to corrections of errors years preceding',
2199:'the prioryear account number: 740500 normal balance: credit definition: this account is used to record the amount of adjustments affecting',
2200:'the cumulative results of operations due to errors in years preceding the prioryears financial statements that resulted from mathematical mistakes,',
2201:'mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial',
2202:'statements were prepared. use only when comparative financial statements are being presented. although the normal balance for this account is',
2203:'credit, it is acceptable in certain instances for this account to have a debit balance. account title: distribution of income',
2204:'dividend account number: 750000 normal balance: debit definition: this account is used to record the distribution of income such as',
2205:'interest on capital and franchise taxes. changes in actuarial liability : 760000 debit definition: this account is used to record',
2206:'the amount of increase or decrease in actuarial liability. although the normal balance for this account is debit, it is',
2207:'acceptable in certain instances for this account to have a credit balance. account title: trust fund warrant journal vouchers issued',
2208:'net of adjustments account number: 771000 normal balance: debit definition: this account is used to record the amount appropriated to',
2209:'the various available trust fund receipt accounts via a warrant journal voucher. the warrant journal voucher moves the fund balance',
2210:'from the general fund receipt account to the available trust fund receipt account. this account is for the general fund',
2211:'of the u.s. government use only. account title: guaranteed loan level account number: 801000 normal balance: debit definition: this account',
2212:'is used to record the amount of guaranteed loan commitments supportable by the subsidy budget authority of new commitments or,',
2213:'in the case of negative subsidies, the amount authorized by appropriation acts. this account does not close at yearend. account',
2214:'title: guaranteed loan level unapportioned account number: 801500 normal balance: credit definition: this account is used to record the amount',
2215:'of guaranteed loan level not yet apportioned by office of management and budget. account title: guaranteed loan level apportioned account',
2216:'number: 802000 normal balance: credit definition: this account is used to record the amount of category a and b guaranteed',
2217:'loan levels approved by office of management and budget on the standard form sf 132: apportionment and reapportionment schedule. account',
2218:'title: guaranteed loan level used authority account number: 804000 normal balance: credit definition: this account is used to record the',
2219:'amount of category a and b guaranteed loan principal obligated by lenders and reported to the entity. guaranteed loan level',
2220:'unused authority : 804500 credit definition: this account is used to record the amount of category a and b guaranteed',
2221:'loan levels for which contracts have not been signed. this account does not close at yearend. account title: guaranteed loan',
2222:'principal outstanding account number: 805000 normal balance: debit definition: this account is used to record the amount of guaranteed loan',
2223:'principal outstanding with the lender at any given time. account title: guaranteed loan new disbursements by lender account number: 805300',
2224:'normal balance: credit definition: this account is used to record the amount of guaranteed loan principal disbursed during the current',
2225:'year by lenders. account title: guaranteed loan collections, defaults, and adjustments account number: 806500 normal balance: debit definition: this account',
2226:'is used to record the amount of guaranteed loan collections, defaults, or any other type of adjustments that reduce the',
2227:'amount of loan principal outstanding with the lender. account title: guaranteed loan cumulative disbursements by lenders account number: 807000 normal',
2228:'balance: credit definition: this account is used to record the amount of guaranteed loan disbursements by lenders, net of collections,',
2229:'defaults, or adjustments, after ussgl accounts 805300, guaranteed loan new disbursements by lender, and 806500, guaranteed loan collections, defaults, and',
2230:'adjustments, are closed into this account at yearend. this account does not close at yearend. partial or early cancellation of',
2231:'authority : 809100 credit definition: this account is used to record the amount of authority canceled and recorded in ussgl',
2232:'account 435100, partial or early cancellation of authority with a u.s. treasury warrant. this account will be maintained as a',
2233:'tracking mechanism for the antideficiency act. antideficiency act provisions continue to apply to canceled treasury appropriation fund symbols tafs and',
2234:'to partially canceled authority in tafs that are otherwise still valid, such as partial cancellation of authority in a noyear',
2235:'tafs. the balance in ussgl account 435100, partial or early cancellation of authority with a u.s. treasury warrant, is reclassified',
2236:'into this account in a closing entry. account title: offset for partial or early cancellation of authority account number: 809200',
2237:'normal balance: debit definition: this account is used to record the offset activity recorded in ussgl account 809100, partial or',
2238:'early cancellation of authority. this account will be maintained as a tracking mechanism for the antideficiency act. antideficiency act provisions',
2239:'continue to apply to canceled treasury appropriation fund symbols tafs and to partially canceled authority in tafs that are otherwise',
2240:'still valid, such as partial cancellation of authority in a noyear tafs. account title: offset for purchases of assets account',
2241:'number: 880100 normal balance: credit definition: this account is used to record the amount recorded to offset activity in ussgl',
2242:'account 880200, purchases of property, plant, and equipment, ussgl account 880300, purchases of inventory and related property, and ussgl account',
2243:'880400, purchases of assets other. ussgl accounts 880200, 880300, and 880400 close into this account at yearend. this account does',
2244:'not close at yearend. account title: purchases of property, plant, and equipment account number: 880200 normal balance: debit definition: this',
2245:'account is used to record the amount of capitalized property, plant, and equipment purchased during the fiscal year. this account',
2246:'closes into ussgl account 880100, offset for purchases of assets, at yearend. purchases of inventory and related property : 880300',
2247:'debit definition: this account is used to record the amount of inventory and related property purchased during the fiscal year.',
2248:'this account closes into ussgl account 880100, offset for purchases of assets, at yearend. account title: purchases of assets other',
2249:'account number: 880400 normal balance: debit definition: this account is used to record the amount of other assets purchased during',
2250:'the fiscal year, not otherwise classified in ussgl accounts 880200, purchases of property, plant, and equipment, and 880300, purchases of',
2251:'inventory and related property. other assets include, but are not limited to, the purchase of investments requiring an outlay. in',
2252:'addition, this account closes into ussgl account 880100, offset for purchases of assets, at yearend.',