Part2FiscalYear2017Reporting
SUPPLEMENTSectionI
U.S.StandardGeneralLedgerSectionI:ChartofAccounts
TheChartofAccountsprovidesthebasicstructurefortheU.S.StandardGeneralLedger(USSGL).Itincorporatesbothproprietaryandbudgetaryaccounts.Theproprietaryandbudgetarysetsofgeneralledgeraccountsareself-balancing(thetotaldebitsequaltotalcredits).Itisimportanttonotethatcentralagencyreportingrequiresalowerlevelofdetailthanthe6-digitUSSGLaccountnumbersprovided.Therefore,theUSSGLBoarddevelopedattributescontainingvariousdomainvaluesthat,whenaddedtoabasic6-digitUSSGLaccount,providetheappropriatelevelofdetailneededforcentralagencyreportingand,ineffect,createnewUSSGLaccounts.SeeSectionIVforattributedefinitionsanddomainvalues.Itisthislowerlevelofdetail,thebasic6-digitUSSGLaccountplusapplicableattributedomainvalues,thatagenciesmustcaptureatthetransactionlevelto(1)complywithUSSGLpolicycontainedherein,and(2)achievethedesiredresult forproperreporting.
Thebasic6-digitUSSGLaccountsareclassifiedasfollows:
100000Assets
200000Liabilities
300000NetPosition
400000Budgetary
500000RevenueandOtherFinancingSources600000Expenses
700000Gains/Losses/MiscellaneousItems
800000Memorandum
Agenciesmayexpandthisnumberingsystemtoasmanydigitsasnecessarytoaccommodateagency-specificrequirements.However,subsidiaryaccountsmustsummarizeor“roll-up”tothe6-digitUSSGLaccountsplusanyrelatedattributesasdefinedherein.
InFebruary1999,theUSSGLBoardvotedtodeletesummaryaccounts.However,agenciesmaysummarizeaccountsastheyfinduseful.Sectionheadingsreplacemanyofthedeletedsummaryaccountstomaintaintheintegrityoftheaccountstructure.
BulletinNo. 2016-05I–1June2016
100000 / ASSETS101000 / FundBalance With Treasury / Debit
109000 / FundBalance With TreasuryWhile AwaitingaWarrant / Debit
CASH
110100 / GeneralFund Operating Cash / Debit
110300 / RestrictedOperatingCash / Debit
110900 / ChecksOutstanding / Credit
111000 / UndepositedCollections / Debit
112000 / ImprestFunds / Debit
112500 / U.S.DebitCardFunds / Debit
113000 / FundsHeldOutside ofTreasury-Budgetary / Debit
113500 / FundsHeldOutside ofTreasury-Non-Budgetary / Debit
114500 / CashHeldbyU.S.DisbursingOfficersOutside the Treasury'sGeneralAccount / Debit
119000 / Other Cash / Debit
119300 / International MonetaryFund Assets - Reserve Position / Debit
119305 / International MonetaryFund -Letter ofCredit / Credit
119306 / International MonetaryFund - Receivable/PayableCurrencyValuationAdjustment / Debit
119307 / International MonetaryFund - Dollar Deposits with theIMF / Credit
119309 / International MonetaryFund -CurrencyHoldings / Debit
119333 / International MonetaryFund - Reserve Position / Debit
119400 / Exchange StabilizationFundAssets - Holdingsof SpecialDrawingRights / Debit
119500 / Other MonetaryAssets / Debit
120000 / Foreign Currency / Debit
120500 / Foreign CurrencyDenominated Equivalent Assets / Debit
120900 / UninvestedForeign Currency / Debit
125000 / CentralAccounting/AgencyReconciliation Account / Debit
RECEIVABLES
131000 / AccountsReceivable / Debit
131900 / Allowance forLoss on AccountsReceivable / Credit
132000 / FundedEmploymentBenefitContributionsReceivable / Debit
132100 / UnfundedFECA BenefitContributionsReceivable / Debit
132500 / TaxesReceivable / Debit
132900 / Allowance forLoss on Taxes Receivable / Credit
133000 / Receivablefor Transfers ofCurrentlyInvestedBalances / Debit
133500 / Expenditure Transfers Receivable / Debit
134000 / InterestReceivable -NotOtherwise Classified / Debit
134100 / InterestReceivable -Loans / Debit
134200 / InterestReceivable -Investments / Debit
RECEIVABLES(continued)
134300 / InterestReceivable -Taxes / Debit
134400 / InterestReceivable on Special DrawingRights / Debit
134500 / Allowance forLoss onInterestReceivable -Loans / Credit
134600 / Allowance forLoss onInterestReceivable -Investments / Credit
134700 / Allowance forLoss onInterestReceivable - NotOtherwiseClassified / Credit
134800 / Allowance forLoss onInterestReceivable -Taxes / Credit
135000 / Loans Receivable / Debit
135100 / CapitalizedLoanInterestReceivable- Non-CreditReform / Debit
135900 / Allowance forLoss onLoansReceivable / Credit
136000 / PenaltiesandFinesReceivable - NotOtherwise Classified / Debit
136100 / PenaltiesandFinesReceivable -Loans / Debit
136300 / PenaltiesandFinesReceivable - Taxes / Debit
136500 / Allowance forLoss on PenaltiesandFinesReceivable -Loans / Credit
136700 / Allowance forLoss on PenaltiesandFinesReceivable - NotOtherwise Classified / Credit
136800 / Allowance forLoss on PenaltiesandFinesReceivable - Taxes / Credit
137000 / Administrative Fees Receivable- NotOtherwiseClassified / Debit
137100 / Administrative Fees Receivable-Loans / Debit
137300 / Administrative Fees Receivable-Taxes / Debit
137500 / Allowance forLoss on Administrative Fees Receivable-Loans / Credit
137700 / Allowance forLoss on Administrative Fees Receivable- NotOtherwise Classified / Credit
137800 / Allowance forLoss on Administrative Fees Receivable- Taxes / Credit
138000 / Loans Receivable- TroubledAssetsRelief Program / Debit
138100 / InterestReceivable -Loans - TroubledAssets Relief Program / Debit
138400 / InterestReceivable -Foreign CurrencyDenominatedAssets / Debit
138500 / Allowance forLoss onInterestReceivable -Loans- TroubledAssetsRelief Program / Credit
138900 / Allowance forSubsidy-Loans- TroubledAssetsRelief Program / Credit
139900 / Allowance forSubsidy / Credit
141000 / AdvancesandPrepayments / Debit
INVENTORY AND RELATED PROPERTY
151100 / OperatingMaterialsandSuppliesHeldfor Use / Debit
151200 / OperatingMaterialsandSuppliesHeld in Reservefor Future Use / Debit
151300 / OperatingMaterialsandSupplies - Excess,Obsolete,andUnserviceable / Debit
151400 / OperatingMaterialsandSuppliesHeldfor Repair / Debit
151900 / OperatingMaterialsandSupplies - Allowance / Credit
152100 / InventoryPurchasedforResale / Debit
152200 / InventoryHeld in Reserve forFuture Sale / Debit
152300 / InventoryHeldfor Repair / Debit
INVENTORY AND RELATED PROPERTY (continued)
152400 / Inventory- Excess,Obsolete,andUnserviceable / Debit
152500 / Inventory- Raw Materials / Debit
152600 / Inventory- Work-in-Process / Debit
152700 / Inventory-Finished Goods / Debit
152900 / Inventory- Allowance / Credit
SEIZED MONETARY ASSETS
153100 / SeizedMonetaryInstruments / Debit
153200 / SeizedCashDeposited / Debit
FORFEITEDPROPERTY
154100 / Forfeited PropertyHeld for Sale / Debit
154200 / Forfeited PropertyHeld for Donation or Use / Debit
154900 / Forfeited Property-Allowance / Credit
FORECLOSED PROPERTY
155100 / Foreclosed Property / Debit
155900 / Foreclosed Property- Allowance / Credit
COMMODITIES
156100 / CommoditiesHeldUnder Price SupportandStabilizationSupport
Programs / Debit
156900 / Commodities - Allowance / Credit
STOCKPILEMATERIALS
157100 / Stockpile MaterialsHeldin Reserve / Debit
157200 / Stockpile MaterialsHeldfor Sale / Debit
OTHER RELATED PROPERTY
159100 / Other Related Property / Debit
159900 / Other Related Property-Allowance / Credit
INVESTMENTS
161000 / Investments in U.S.TreasurySecuritiesIssuedbythe Bureau of
the FiscalService / Debit
161100 / Discount on U.S.TreasurySecuritiesIssuedbytheBureau oftheFiscalService / Credit
161200 / Premium on U.S.TreasurySecuritiesIssuedbythe Bureau oftheFiscalService / Debit
161300 / Amortization of DiscountandPremium on U.S. TreasurySecuritiesIssuedbytheBureau of theFiscalService / Debit
161800 / MarketAdjustment -Investments / Debit
INVESTMENTS(continued)
162000 / Investments in SecuritiesOther Than theBureauofthe Fiscal
Service Securities / Debit
162100 / Discount on Securities Other Than theBureau ofthe FiscalService Securities / Credit
162200 / Premium on SecuritiesOther Than theBureau ofthe FiscalService Securities / Debit
162300 / Amortization of DiscountandPremium on SecuritiesOther Thanthe Bureau oftheFiscalService Securities / Debit
163000 / Investments in U.S.TreasuryZero Coupon BondsIssuedbytheBureau oftheFiscalService / Debit
163100 / Discount on U.S.TreasuryZero Coupon BondsIssuedbytheBureau oftheFiscalService / Credit
163300 / Amortization of Discount on U.S. TreasuryZeroCoupon BondsIssuedbythe Bureau ofthe FiscalService / Debit
164200 / PreferredStock Accounted for UndertheProvisions ofthe FederalCreditReformAct / Debit
164300 / Allowance forSubsidy-PreferredStock Accounted for UndertheProvisions ofthe FederalCreditReformAct / Credit
164400 / Common StockAccountedfor UndertheProvisions ofthe FederalCreditReformAct / Debit
164500 / Allowance forSubsidy-Common StockAccountedfor UndertheProvisions ofthe FederalCreditReformAct / Credit
164600 / Discount on SecuritiesAccountfor UndertheProvisions oftheFederalCreditReformAct / Credit
164700 / Premium on SecuritiesAccounted forUnderthe Provisions oftheFederalCreditReformAct / Debit
165000 / PreferredStock in FederalGovernment Sponsored Enterprise / Debit
165100 / MarketAdjustment -Senior PreferredStock in FederalGovernmentSponsoredEnterprise / Debit
165200 / Common StockWarrantsin FederalGovernmentSponsoredEnterprise / Debit
165300 / MarketAdjustment -Common StockWarrants in FederalGovernmentSponsoredEnterprise / Debit
167000 / ForeignInvestments / Debit
167100 / Discount on ForeignInvestments / Credit
167200 / Premium on ForeignInvestments / Debit
167900 / ForeignExchange RateRevalue Adjustments -Investments / Debit
169000 / OtherInvestments / Debit
GENERALPROPERTY,PLANT, AND EQUIPMENT
171100 / LandandLandRights / Debit
171200 / Improvements toLand / Debit
171900 / Accumulated Depreciation onImprovements toLand / Credit
GENERALPROPERTY,PLANT, AND EQUIPMENT
(continued)
172000 / Construction-in-Progress / Debit
173000 / Buildings,Improvements,andRenovations / Debit
173900 / Accumulated Depreciation on Buildings,Improvements,andRenovations / Credit
174000 / Other StructuresandFacilities / Debit
174900 / AccumulatedDepreciation on Other Structuresand Facilities / Credit
175000 / Equipment / Debit
175900 / Accumulated Depreciation on Equipment / Credit
181000 / AssetsUnder CapitalLease / Debit
181900 / AccumulatedDepreciation on AssetsUnder CapitalLease / Credit
182000 / LeaseholdImprovements / Debit
182900 / AccumulatedAmortization onLeaseholdImprovements / Credit
183000 / Internal-Use Software / Debit
183200 / Internal-Use Software inDevelopment / Debit
183900 / AccumulatedAmortization onInternal-Use Software / Credit
184000 / Other NaturalResources / Debit
184900 / Allowance for Depletion / Credit
189000 / Other GeneralProperty,Plant,andEquipment / Debit
189900 / Accumulated Depreciation on Other GeneralProperty,Plant,andEquipment / Credit
OTHER ASSETS
192100 / ReceivableFromAppropriations / Debit
192300 / ContingentReceivable for CapitalTransfers / Debit
192500 / CapitalTransfersReceivable / Debit
198000 / Assetfor Agency'sCustodialandNon-EntityLiabilities / Debit
199000 / Other Assets / Debit
199500 / GeneralProperty,Plant,andEquipment PermanentlyRemovedbut NotYetDisposed / Debit
199900 / CentralAccountingControlAccount / Debit
200000 / LIABILITIES
201000 / LiabilityforFundBalance With Treasury / Credit
209010 / LiabilityforFundBalance While AwaitingaWarrant / Credit
ACCRUED LIABILITIES -OTHER
211000 / AccountsPayable / Credit
211200 / AccountsPayableforFederalGovernmentSponsoredEnterprise / Credit
212000 / Disbursements in Transit / Credit
213000 / ContractHoldbacks / Credit
214000 / AccruedInterestPayable- NotOtherwise Classified / Credit
ACCRUED LIABILITIES – OTHER (continued)
214100 / AccruedInterestPayable-Loans / Credit
214200 / AccruedInterestPayable- Debt / Credit
215000 / Payable for Transfers ofCurrentlyInvestedBalances / Credit
215500 / Expenditure TransfersPayable / Credit
216000 / EntitlementBenefitsDueandPayable / Credit
217000 / SubsidyPayable to theFinancingAccount / Credit
218000 / LoanGuaranteeLiability / Credit
219000 / OtherLiabilities With Related BudgetaryObligations / Credit
219100 / EmployeeHealth CareLiabilityIncurred but NotReported / Credit
219200 / SpecialDrawingRight (SDR) CertificatesIssuedto FederalReserveBanks / Credit
219300 / Allocation of SpecialDrawingRights(SDRs) / Credit
ACCRUED LIABILITIES - PAYROLLANDBENEFITS
221000 / AccruedFundedPayrollandLeave / Credit
221100 / WithholdingsPayable / Credit
221300 / Employer ContributionsandPayrollTaxesPayable / Credit
221500 / Other Post EmploymentBenefitsDue andPayable / Credit
221600 / PensionBenefitsDue and Payable to Beneficiaries / Credit
221700 / BenefitPremiumsPayable to Carriers / Credit
221800 / LifeInsuranceBenefitsDue andPayable to Beneficiaries / Credit
222000 / UnfundedLeave / Credit
222500 / UnfundedFECALiability / Credit
229000 / Other UnfundedEmploymentRelatedLiability / Credit
UNEARNED REVENUE
231000 / Liabilityfor Advancesand Prepayments / Credit
232000 / Other Deferred Revenue / Credit
240000 / Liabilityfor NonfiduciaryDeposit FundsandUndepositedCollections / Credit
241000 / Liabilityfor ClearingAccounts / Credit
DEBT
251000 / PrincipalPayable to theBureau oftheFiscalService / Credit
251100 / CapitalizedLoanInterestPayable - Non-CreditReform / Credit
252000 / PrincipalPayable to theFederal Financing Bank / Credit
253000 / SecuritiesIssuedbyFederalAgencies Under GeneralandSpecialFinancingAuthority / Credit
253100 / Discount on SecuritiesIssuedbyFederal Agencies Under GeneralandSpecial FinancingAuthority / Debit
253200 / Premium on SecuritiesIssuedbyFederal Agencies Under GeneralandSpecial FinancingAuthority / Credit
DEBT(continued)
253300 / Amortization of Discount on SecuritiesIssuedbyFederal
Agencies Under GeneralandSpecial FinancingAuthority / Credit
253400 / Amortization of Premium on SecuritiesIssuedbyFederalAgencies Under GeneralandSpecial FinancingAuthority / Debit
254000 / ParticipationCertificates / Credit
259000 / Other Debt / Credit
ACTUARIALLIABILITIES
261000 / ActuarialPensionLiability / Credit
262000 / ActuarialHealthInsuranceLiability / Credit
263000 / ActuarialLifeInsuranceLiability / Credit
265000 / ActuarialFECALiability / Credit
266000 / ActuarialLiabilitiesforFederalInsurance andGuaranteePrograms / Credit
267000 / ActuarialLiabilitiesforTreasury-ManagedBenefitPrograms / Credit
269000 / Other ActuarialLiabilities / Credit
OTHER LIABILITIES
291000 / PriorLiens Outstanding on AcquiredCollateral / Credit
292000 / ContingentLiabilities / Credit
292200 / ContingentLiabilities - FederalGovernment Sponsored Enterprise / Credit
292300 / ContingentLiabilityforCapitalTransfers / Credit
294000 / CapitalLeaseLiability / Credit
296000 / AccountsPayableFromCanceledAppropriations / Credit
297000 / Liabilityfor CapitalTransfers / Credit
298000 / CustodialLiability / Credit
298500 / Liabilityfor Non-EntityAssetsNotReported on the Statement ofCustodial Activity / Credit
299000 / OtherLiabilities WithoutRelated BudgetaryObligations / Credit
299500 / EstimatedCleanup Cost Liability / Credit
300000 / NETPOSITION
310000 / UnexpendedAppropriations - Cumulative / Credit
310100 / UnexpendedAppropriations - AppropriationsReceived / Credit
310200 / UnexpendedAppropriations - Transfers-In / Credit
310300 / UnexpendedAppropriations - Transfers-Out / Debit
310500 / UnexpendedAppropriations - Prior PeriodAdjustmentsDue toCorrections of Errors - Years Precedingthe PriorYear / Debit
310600 / UnexpendedAppropriations - Adjustments / Debit
310700 / UnexpendedAppropriations - Used / Debit
310800 / UnexpendedAppropriations - Prior-PeriodAdjustmentsDue toCorrections of Errors / Debit
NETPOSITION (continued)
310900 / UnexpendedAppropriations - Prior-PeriodAdjustmentsDue to
Changes in AccountingPrinciples / Debit
320000 / AppropriationsOutstanding- Cumulative / Debit
320100 / AppropriationsOutstanding- WarrantsIssued / Debit
320600 / AppropriationsOutstanding-Adjustments / Credit
320700 / AppropriationsOutstanding-Used / Credit
331000 / Cumulative Results of Operations / Credit
340000 / FiduciaryNetAssets / Credit
341000 / Contributions to FiduciaryNet Assets / Credit
342000 / Withdrawals or Distributions ofFiduciaryNet Assets / Debit
400000 / BUDGETARY
ANTICIPATED RESOURCES
403200 / EstimatedIndefinite Contract Authority / Debit
403400 / AnticipatedAdjustments to Contract Authority / Credit
404200 / EstimatedIndefinite BorrowingAuthority / Debit
404400 / AnticipatedReductions to Borrowing Authority / Credit
404700 / AnticipatedTransfers tothe GeneralFundoftheTreasury-Current-Year Authority / Credit
404800 / AnticipatedTransfers tothe GeneralFundoftheTreasury- Prior-YearBalances / Credit
405000 / AnticipatedReductions to AppropriationsbyOffsettingCollections or Receipts / Credit
406000 / AnticipatedCollectionsFromNon-FederalSources / Debit
407000 / AnticipatedCollectionsFromFederalSources / Debit
TRANSFERSOFRECEIVABLESFROM INVESTEDBALANCES
408100 / AmountsAppropriatedFrom a Specific Treasury-ManagedTrust
FundTAFS - Receivable- Transferred / Credit
408200 / Allocations of Realized Authority- ToBe TransferredFromInvestedBalances - Transferred / Credit
408300 / Transfers - Current-YearAuthority- Receivable-Transferred / Credit
APPROPRIATIONSREALIZED
411100 / DebtLiquidation Appropriations / Debit
411200 / Liquidation ofDeficiency-Appropriations / Debit
411300 / AppropriatedReceiptsDerivedfromUnavailableTrust or SpecialFundReceipts / Debit
411400 / AppropriatedReceiptsDerivedfromAvailable Trust or SpecialFundReceipts / Debit
APPROPRIATIONSREALIZED (continued)
411500 / Loan SubsidyAppropriation / Debit
411600 / DebtForgivenessAppropriation / Debit
411700 / LoanAdministrative Expense Appropriation / Debit
411800 / ReestimatedLoan SubsidyAppropriation / Debit
411900 / Other AppropriationsRealized / Debit
411990 / Other AppropriationsRealized -International MonetaryFund / Debit
412000 / AnticipatedIndefinite Appropriations / Debit
412100 / AmountsAppropriatedFromSpecificInvestedTAFSReclassified
- Receivable - Cancellation / Debit
412200 / AuthorityAdjusted forInterest on the Bureau ofthe FiscalServiceSecurities / Debit
412300 / AmountsAppropriatedFromSpecificInvestedTAFSReclassified
- Receivable - TemporaryReduction / Debit
412400 / AmountsAppropriatedFromSpecificInvestedTAFSReclassified
- Payable -TemporaryReduction/Cancellation / Credit
412500 / LoanModification Adjustment TransferAppropriation / Debit
412600 / AmountsAppropriatedFromSpecificInvestedTAFS -Receivable / Debit
412700 / AmountsAppropriatedFromSpecificInvestedTAFS - Payable / Credit
412800 / AmountsAppropriatedFromSpecificInvestedTAFS - Transfers-In / Debit
412900 / AmountsAppropriatedFromSpecificInvestedTAFS - Transfers-Out / Credit
CONTRACTAUTHORITY
413000 / AppropriationToLiquidate Contract AuthorityWithdrawn / Credit
413100 / Current-Year Contract AuthorityRealized / Debit
413200 / Substitution of Contract Authority / Credit
413300 / Decreases toIndefinite Contract Authority / Credit
413400 / Contract AuthorityWithdrawn / Credit
413500 / Contract AuthorityLiquidated / Credit
413600 / Contract AuthorityToBeLiquidatedbyTrust Funds / Credit
413700 / Transfers of Contract Authority- Allocation / Debit
413800 / AppropriationToLiquidate Contract Authority / Debit
413900 / Contract AuthorityCarried Forward / Debit
BORROWINGAUTHORITY
414000 / Substitution of BorrowingAuthority / Credit
414100 / Current-YearBorrowing AuthorityRealized / Debit
414200 / ActualRepayment ofBorrowingAuthorityConverted to Cash / Credit
414300 / Current-Year DecreasestoIndefinite BorrowingAuthorityRealized / Credit
414400 / Borrowing AuthorityWithdrawn / Credit
BORROWINGAUTHORITY (continued)
414500 / Borrowing AuthorityConverted to Cash / Credit
414600 / ActualRepayments ofDebt, Current-YearAuthority / Credit
414700 / ActualRepayments ofDebt, Prior-YearBalances / Credit
414800 / Resources Realized FromBorrowingAuthority / Debit
414900 / Borrowing AuthorityCarried Forward / Debit
OTHER BUDGETARY RESOURCES
415000 / Reappropriations - Transfers-In / Debit
415100 / ActualCapitalTransfersto the GeneralFund ofthe Treasury,Current-Year Authority / Credit
415200 / ActualCapitalTransfersto the GeneralFund ofthe Treasury,Prior-Year Balances / Credit
415300 / Transfers of Contract Authority- Nonallocation / Debit
415400 / AppropriationToLiquidate Contract Authority-Nonallocation -Transferred / Debit
415500 / AppropriationToLiquidate Contract Authority-Allocation -Transferred / Debit
415700 / AuthorityMade Available FromReceipt or AppropriationBalances PreviouslyPrecludedFromObligation / Debit
415800 / AuthorityMade Available From OffsettingCollection BalancesPreviouslyPrecluded From Obligation / Debit
415900 / Repayment of RepayableAdvances / Credit
416000 / AnticipatedTransfers - Current-YearAuthority / Debit
416500 / Allocations ofAuthority- AnticipatedFromInvestedBalances / Debit
416600 / Allocations of Realized Authority- ToBe TransferredFromInvestedBalances / Debit
416700 / Allocations of Realized Authority- TransferredFromInvestedBalances / Debit
416800 / Allocations of Realized AuthorityReclassified -AuthorityToBeTransferredFromInvestedBalances -TemporaryReduction / Debit
417000 / Transfers - Current-YearAuthority / Debit
417100 / NonallocationTransfersofInvestedBalances -Receivable / Debit
417200 / NonallocationTransfersofInvestedBalances - Payable / Credit
417300 / NonallocationTransfersofInvestedBalances - Transferred / Debit
417500 / AllocationTransfers ofCurrent-Year Authorityfor NoninvestedAccounts / Debit
417590 / AllocationTransfers ofCurrent-Year Authorityfor NoninvestedAccounts -InternationalMonetaryFund / Debit
417600 / AllocationTransfers of Prior-YearBalances / Debit
417690 / AllocationTransfers of Prior-YearBalances -InternationalMonetaryFund / Debit
418000 / AnticipatedTransfers - Prior-YearBalances / Debit
OTHER BUDGETARY RESOURCES(continued)
418300 / AnticipatedBalance Transfers - UnobligatedBalances -
Legislative ChangeofPurpose / Debit
419000 / Transfers - Prior-Year Balances / Debit
419100 / Balance Transfers -Extension of AvailabilityOther ThanReappropriations / Debit
419200 / Balance Transfers -Unexpired to Expired / Debit
419300 / Balance Transfers - UnobligatedBalances -Legislative Change ofPurpose / Debit
419500 / Transfer of ObligatedBalances / Debit
419600 / Balance Transfers-In-Expired to Expired / Debit
419700 / Balance Transfers-Out -Expired to Expired / Credit
419900 / Transfer of ExpiredExpenditure Transfers -Receivable / Debit
420100 / TotalActualResources -Collected / Debit
420190 / TotalActualResources -Collected -International MonetaryFund / Debit
420800 / Adjustment to TotalResources -Disposition of CanceledPayables / Credit
421000 / AnticipatedReimbursementsandOtherIncome / Debit
421200 / Liquidation ofDeficiency-OffsettingCollections / Debit
421500 / AnticipatedExpenditure TransfersfromTrustFunds / Debit
422100 / UnfilledCustomer Orders Without Advance / Debit
422200 / UnfilledCustomer Orders With Advance / Debit
422500 / Expenditure Transfersfrom TrustFunds - Receivable / Debit
423000 / UnfilledCustomer Orders Without Advance - Transferred / Debit
423100 / UnfilledCustomer Orders With Advance - Transferred / Credit
423200 / AppropriationTrust Fund Expenditure Transfers- Receivable -Transferred / Debit
423300 / Reimbursementsand OtherIncome Earned -Receivable-Transferred / Debit
423400 / Other FederalReceivables - Transferred / Debit
424000 / AppropriationsReducedbyOffsettingCollections or Receipts -Collected / Credit
425100 / Reimbursementsand OtherIncome Earned -Receivable / Debit
425200 / Reimbursementsand OtherIncome Earned - Collected / Debit
425300 / Prior-Year UnfilledCustomer Orders With Advance - RefundsPaid / Debit
425500 / Expenditure Transfersfrom TrustFunds - Collected / Debit
426000 / ActualCollections of "governmental-type"Fees / Debit
426100 / ActualCollections of Business-Type Fees / Debit
426200 / ActualCollections ofLoanPrincipal / Debit
426300 / ActualCollections ofLoanInterest / Debit
426400 / ActualCollections ofRent / Debit
426500 / ActualCollectionsFromSale of Foreclosed Property / Debit
426600 / Other ActualBusiness-Type CollectionsFromNon-FederalSources / Debit
OTHER BUDGETARY RESOURCES(continued)
426700 / Other Actual"governmental-type"Collections From Non-Federal
Sources / Debit
427100 / ActualProgramFund SubsidyCollected / Debit
427300 / InterestCollectedFromTreasury / Debit
427500 / ActualCollectionsFromLiquidatingFund / Debit
427600 / ActualCollectionsFromFinancingFund / Debit
427700 / Other ActualCollections- Federal / Debit
428300 / InterestReceivableFromTreasury / Debit
428500 / ReceivableFrom theLiquidatingFund / Debit
428600 / ReceivableFrom theFinancingFund / Debit
428700 / Other FederalReceivables / Debit
429000 / Amortization ofInvestments in U.S. TreasuryZero Coupon Bonds / Debit
429500 / Adjustments to the Exchange StabilizationFund / Debit
463500 / FundsNotAvailable-Adjustments to the Exchange StabilizationFund / Credit
BUDGETARY ADJUSTMENTSAND STATUS OFRESOURCES - UNOBLIGATED
431000 / AnticipatedRecoveriesof Prior-Year Obligations / Debit
432000 / Adjustmentsfor Changesin Prior-YearAllocations ofBudgetaryResources / Debit
435000 / Canceled Authority / Credit
435100 / Partial orEarlyCancellation ofAuthority / Credit
435500 / Cancellation of AppropriationFromUnavailableReceipts / Credit
435600 / Cancellation of AppropriationFromInvestedBalances / Credit
435700 / Cancellation of AppropriatedAmountsReceivable FromInvestedTrust or SpecialFunds / Credit
437000 / Offset to AppropriationRealizedfor Redemption ofTreasurySecurities / Credit
438200 / TemporaryReduction -NewBudget Authority / Credit
438300 / TemporaryReduction - Prior-YearBalances / Credit
438400 / TemporaryReduction/CancellationReturnedbyAppropriation / Credit
438700 / TemporaryReduction ofAppropriationFromUnavailableReceipts,NewBudget Authority / Credit
438800 / TemporaryReduction ofAppropriationFromUnavailableReceipts,Prior-YearBalances / Credit
439000 / Reappropriations - Transfers-Out / Credit
439100 / Adjustments toIndefiniteAppropriations / Credit
439190 / Adjustments toIndefiniteAppropriations -International MonetaryFund / Credit
439200 / PermanentReduction -New Budget Authority / Credit
439300 / PermanentReduction - Prior-YearBalances / Credit
439400 / ReceiptsUnavailable forObligationUpon Collection / Credit
BUDGETARY ADJUSTMENTSAND STATUS OFRESOURCES – UNOBLIGATED (continued)
439500 / AuthorityUnavailable for ObligationPursuant toPublicLaw-
Temporary / Credit
439600 / SpecialandTrustFund Refunds andRecoveries TemporarilyUnavailable -Receipts Unavailable for ObligationUponCollection / Credit
439700 / ReceiptsandAppropriations TemporarilyPrecludedFromObligation / Credit
439701 / UnobligatedBalancesof ReceiptsandAppropriationsTemporarilyPrecludedFromObligation / Credit
439800 / OffsettingCollectionsTemporarilyPrecludedFromObligation / Credit
439900 / SpecialandTrustFund Refunds andRecoveries TemporarilyUnavailable -Receipts and Appropriations TemporarilyPrecludedFromObligation / Credit
442000 / Unapportioned Authority- PendingRescission / Credit
443000 / Unapportioned Authority- OMBDeferral / Credit
445000 / Unapportioned Authority / Credit
451000 / Apportionments / Credit
459000 / Apportionments - AnticipatedResources -Programs Subject toApportionment / Credit
461000 / Allotments - RealizedResources / Credit
462000 / UnobligatedFunds Exempt FromApportionment / Credit
462090 / UnobligatedFunds Exempt FromApportionment -InternationalMonetaryFund / Credit
463000 / FundsNotAvailableforCommitment/Obligation / Credit
465000 / Allotments - ExpiredAuthority / Credit
469000 / AnticipatedResources -Programs Exempt FromApportionment / Credit
470000 / Commitments - ProgramsSubject to Apportionment / Credit
472000 / Commitments - Programs Exempt FromApportionment / Credit
BUDGETARY ADJUSTMENTSAND STATUS OFRESOURCES - UNEXPENDED OBLIGATIONS
436000 / AppropriationPurpose Fulfilled - Balance NotAvailable / Credit
480100 / UndeliveredOrders - Obligations,Unpaid / Credit
480200 / UndeliveredOrders - Obligations,Prepaid/Advanced / Credit
483100 / UndeliveredOrders - ObligationsTransferred, Unpaid / Credit
483200 / UndeliveredOrders - ObligationsTransferred,Prepaid/Advanced / Credit
487100 / DownwardAdjustments of Prior-Year Unpaid Undelivered Orders
- Obligations,Recoveries / Debit
487200 / DownwardAdjustments of Prior-Year Prepaid/AdvancedUndeliveredOrders - Obligations,RefundsCollected / Debit
488100 / UpwardAdjustments ofPrior-Year UndeliveredOrders -Obligations,Unpaid / Credit
BUDGETARY ADJUSTMENTSAND STATUS OFRESOURCES - UNEXPENDED OBLIGATIONS(continued)
488200 / UpwardAdjustments ofPrior-Year UndeliveredOrders -
Obligations,Prepaid/Advanced / Credit
BUDGETARY ADJUSTMENTSAND STATUS OFRESOURCES - EXPENDED AUTHORITY
490100 / DeliveredOrders-Obligations, Unpaid / Credit
490200 / DeliveredOrders-Obligations, Paid / Credit
490800 / AuthorityOutlayedNotYetDisbursed / Credit
493100 / DeliveredOrders-Obligations Transferred,Unpaid / Credit
497100 / DownwardAdjustments of Prior-Year Unpaid DeliveredOrders -Obligations,Recoveries / Debit
497200 / DownwardAdjustments of Prior-Year PaidDeliveredOrders-Obligations,RefundsCollected / Debit
498100 / UpwardAdjustments ofPrior-Year DeliveredOrders -Obligations,Unpaid / Credit
498200 / UpwardAdjustments ofPrior-Year DeliveredOrders -Obligations,Paid / Credit
500000 / REVENUEAND OTHER FINANCINGSOURCES
510000 / RevenueFromGoods Sold / Credit
510900 / Contra Revenue forGoods Sold / Debit
520000 / RevenueFromServicesProvided / Credit
520900 / Contra Revenue for ServicesProvided / Debit
531000 / Interest Revenue-Other / Credit
531100 / Interest Revenue-Investments / Credit
531200 / Interest Revenue-LoansReceivable/UninvestedFunds / Credit
531300 / Interest Revenue-SubsidyAmortization / Credit
531400 / DividendIncome Accounted for UndertheProvisions oftheFederalCreditReformAct / Credit
531500 / Contra Revenue for DividendIncomeAccountedfor UndertheProvisions ofthe FederalCreditReformAct / Debit
531700 / Contra Revenue forInterestRevenue -LoansReceivable / Debit
531800 / Contra Revenue forInterestRevenue -Investments / Debit
531900 / Contra Revenue forInterestRevenue -Other / Debit
532000 / PenaltiesandFines Revenue / Credit
532400 / Contra Revenue for PenaltiesandFines / Debit
532500 / Administrative Fees Revenue / Credit
532900 / Contra Revenue for Administrative Fees / Debit
540000 / FundedBenefitProgramRevenue / Credit
540500 / UnfundedFECA BenefitRevenue / Credit
540600 / Contra Revenue for UnfundedFECABenefitRevenue / Debit
REVENUEAND OTHER FINANCINGSOURCES
(continued)
540900 / Contra Revenue for FundedBenefitProgram Revenue / Debit
550000 / Insurance andGuaranteePremiumRevenue / Credit
550900 / Contra Revenue forInsuranceandGuarantee Premium Revenue / Debit
560000 / Donated Revenue-FinancialResources / Credit
560900 / Contra Revenue forDonations - FinancialResources / Debit
561000 / Donated Revenue- NonfinancialResources / Credit
561900 / Contra Donated Revenue- NonfinancialResources / Debit
564000 / Forfeiture Revenue-Cash andCashEquivalents / Credit
564900 / Contra Forfeiture Revenue- CashandCashEquivalents / Debit
565000 / Forfeiture Revenue-Forfeitures ofProperty / Credit
565900 / Contra Forfeiture Revenue- Forfeitures ofProperty / Debit
570000 / ExpendedAppropriations / Credit
570005 / Appropriations - Expended / Debit
570500 / ExpendedAppropriations - Prior PeriodAdjustmentsDue toCorrections of Errors - Years Precedingthe PriorYear / Credit
570800 / ExpendedAppropriations - Prior-PeriodAdjustmentsDue toCorrections of Errors / Credit
570900 / ExpendedAppropriations - Prior-PeriodAdjustmentsDue toChanges in AccountingPrinciples / Credit
571000 / Transfer in ofAgencyUnavailable CustodialandNon-EntityCollections / Credit
571200 / Accrual ofAgencyAmount To Be Collected- CustodialandNon-Entity / Credit
572000 / FinancingSourcesTransferredIn Without Reimbursement / Credit
573000 / FinancingSourcesTransferredOut Without Reimbursement / Debit
574000 / AppropriatedDedicatedCollectionsTransferredIn / Credit
574500 / AppropriatedDedicatedCollectionsTransferredOut / Debit
575000 / Expenditure FinancingSources - Transfers-In / Credit
575500 / Nonexpenditure FinancingSources - Transfers-In- Other / Credit
575600 / Nonexpenditure FinancingSources - Transfers-In- CapitalTransfers / Credit
576000 / Expenditure FinancingSources - Transfers-Out / Debit
576500 / Nonexpenditure FinancingSources - Transfers-Out - Other / Debit
576600 / Nonexpenditure FinancingSources - Transfers-Out - CapitalTransfers / Debit
577500 / NonbudgetaryFinancingSourcesTransferredIn / Credit
577600 / NonbudgetaryFinancingSourcesTransferredOut / Debit
577700 / AuthorityTransfer ControlIn / Credit
577800 / AuthorityTransfer ControlOut / Debit
578000 / ImputedFinancingSources / Credit
579000 / Other FinancingSources / Credit
REVENUEAND OTHER FINANCINGSOURCES
(continued)
579001 / Other Non-BudgetaryFinancingSourcesfor Debt
Accruals/Amortization / Credit
579010 / Other GeneralFund FinancingSources / Debit
579100 / Adjustment to FinancingSources - CreditReform / Debit
579200 / FinancingSourcesTo BeTransferredOut - ContingentLiability / Debit
579500 / Seigniorage / Credit
580000 / TaxRevenue Collected -NotOtherwise Classified / Credit
580100 / TaxRevenue Collected -Individual / Credit
580200 / TaxRevenue Collected -Corporate / Credit
580300 / TaxRevenue Collected -Unemployment / Credit
580400 / TaxRevenue Collected -Excise / Credit
580500 / TaxRevenue Collected -Estate andGift / Credit
580600 / TaxRevenue Collected -Customs / Credit
582000 / TaxRevenue AccrualAdjustment - NotOtherwiseClassified / Credit
582100 / TaxRevenue AccrualAdjustment -Individual / Credit
582200 / TaxRevenue AccrualAdjustment - Corporate / Credit
582300 / TaxRevenue AccrualAdjustment - Unemployment / Credit
582400 / TaxRevenue AccrualAdjustment -Excise / Credit
582500 / TaxRevenue Accrual Adjustment - Estate and Gift / Credit
582600 / TaxRevenue AccrualAdjustment -Customs / Credit
583000 / Contra Revenue forTaxes - NotOtherwise Classified / Debit
583100 / Contra Revenue forTaxes -Individual / Debit
583200 / Contra Revenue forTaxes - Corporate / Debit
583300 / Contra Revenue forTaxes - Unemployment / Debit
583400 / Contra Revenue forTaxes -Excise / Debit
583500 / Contra Revenue forTaxes - Estate andGift / Debit
583600 / Contra Revenue forTaxes -Customs / Debit
589000 / TaxRevenue Refunds -NotOtherwise Classified / Debit
589100 / TaxRevenue Refunds -Individual / Debit
589200 / TaxRevenue Refunds -Corporate / Debit
589300 / TaxRevenue Refunds -Unemployment / Debit
589400 / TaxRevenue Refunds -Excise / Debit
589500 / TaxRevenue Refunds -Estate andGift / Debit
589600 / TaxRevenue Refunds -Customs / Debit
590000 / Other Revenue / Credit
590900 / Contra Revenue forOther Revenue / Debit
591900 / Revenue andOtherFinancingSources -Cancellations / Debit
592100 / ValuationChange inInvestments - Exchange StabilizationFund / Credit
592200 / ValuationChange inInvestmentsfor FederalGovernmentSponsoredEnterprise / Credit
592300 / ValuationChange inInvestments - BeneficialInterest in Trust / Credit