U.S. Government Standard General Ledger Chart of Accounts. The basic 6-digit USSGL accounts are classified as follows:

Transcription

1 Chart of s The Chart of s provides the basic structure for the U.S. Government Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (the total debits equal total credits). It is important to note that central agency reporting requires a lower level of detail than the 6-digit USSGL account numbers provided. Therefore, the USSGL Board developed attributes containing various domain values that, when added to a basic 6-digit USSGL account, provide the appropriate level of detail needed for central agency reporting and, in effect, create new USSGL accounts. See V for attribute definitions and domain values. It is this lower level of detail, the basic 6-digit USSGL account plus applicable attribute domain values, that agencies must capture at the transaction level to (1) comply with USSGL policy contained herein, and (2) achieve the desired result for proper reporting. The basic 6-digit USSGL accounts are classified as follows: Assets Liabilities Net Position Budgetary Revenue and Other Financing Sources Expenses Gains/Losses/Miscellaneous Items Memorandum Agencies may expand this numbering system to as many digits as necessary to accommodate agency-specific requirements. However, subsidiary accounts must summarize or roll-up to the 6-digit USSGL accounts plus any related attributes as defined herein. In February 1999, the USSGL Board voted to delete summary accounts. However, agencies may summarize accounts as they find useful. Section headings replace many of the deleted summary accounts to maintain the integrity of the account structure. T/L S I - 1 June 2014

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3 ASSETS Chart of s Fund With Treasury Debit Fund With Treasury Under a Continuing Resolution Debit CASH General Fund Operating Cash Debit Restricted Operating Cash Debit Checks Outstanding Credit Undeposited Collections Debit Imprest Funds Debit U.S. Debit Card Funds Debit Funds Held by the Public Debit Cash Held by U.S. Disbursing Officers Outside the Treasury's General Debit Other Cash Debit International Monetary Fund Assets - Reserve Position Debit Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights Debit Other Monetary Assets Debit Foreign Currency Debit Foreign Currency Denominated Equivalent Assets Debit Uninvested Foreign Currency Debit Central ing/agency Reconciliation Debit RECEIVABLES s Receivable Debit Allowance for Loss on s Receivable Credit Funded Employment Benefit Contributions Receivable Debit Unfunded FECA Benefit Contributions Receivable Debit Taxes Receivable Debit Allowance for Loss on Taxes Receivable Credit Receivable for Transfers of Currently Invested s Debit Expenditure Transfers Receivable Debit Interest Receivable - Not Otherwise Classified Debit Interest Receivable - Loans Debit Interest Receivable - Investments Debit Interest Receivable - Taxes Debit T/L S I - 3 June 2014

4 Chart of s Interest Receivable on Special Drawing Rights Debit RECEIVABLES (continued) Allowance for Loss on Interest Receivable - Loans Credit Allowance for Loss on Interest Receivable - Investments Credit Allowance for Loss on Interest Receivable - Not Otherwise Classified Credit Allowance for Loss on Interest Receivable - Taxes Credit Loans Receivable Debit Capitalized Loan Interest Receivable - Non-Credit Reform Debit Allowance for Loss on Loans Receivable Credit Penalties and Fines Receivable - Not Otherwise Classified Debit Penalties and Fines Receivable - Loans Debit Penalties and Fines Receivable - Taxes Debit Allowance for Loss on Penalties and Fines Receivable - Loans Credit Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Credit Classified Allowance for Loss on Penalties and Fines Receivable - Taxes Credit Administrative Fees Receivable - Not Otherwise Classified Debit Administrative Fees Receivable - Loans Debit Administrative Fees Receivable - Taxes Debit Allowance for Loss on Administrative Fees Receivable - Loans Credit Allowance for Loss on Administrative Fees Receivable - Not Otherwise Credit Classified Allowance for Loss on Administrative Fees Receivable - Taxes Credit Loans Receivable - Troubled Assets Relief Program Debit Interest Receivable - Loans - Troubled Assets Relief Program Debit Interest Receivable - Foreign Currency Denominated Assets Debit Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Credit Program Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit Allowance for Subsidy Credit Advances and Prepayments Debit INVENTORY AND RELATED PROPERTY Operating Materials and Supplies Held for Use Debit Operating Materials and Supplies Held in Reserve for Future Use Debit Operating Materials and Supplies - Excess, Obsolete, and Unserviceable Debit Operating Materials and Supplies Held for Repair Debit Operating Materials and Supplies - Allowance Credit Inventory Purchased for Resale Debit T/L S I - 4 June 2014

5 Chart of s Inventory Held in Reserve for Future Sale Debit Inventory Held for Repair Debit INVENTORY AND RELATED PROPERTY (continued) Inventory - Excess, Obsolete, and Unserviceable Debit Inventory - Raw Materials Debit Inventory - Work-in-Process Debit Inventory - Finished Goods Debit Inventory - Allowance Credit SEIZED MONETARY ASSETS Seized Monetary Instruments Debit Seized Cash Deposited Debit FORFEITED PROPERTY Forfeited Property Held for Sale Debit Forfeited Property Held for Donation or Use Debit Forfeited Property - Allowance Credit FORECLOSED PROPERTY Foreclosed Property Debit Foreclosed Property - Allowance Credit COMMODITIES Commodities Held Under Price Support and Stabilization Support Programs Debit Commodities - Allowance Credit STOCKPILE MATERIALS Stockpile Materials Held in Reserve Debit Stockpile Materials Held for Sale Debit OTHER RELATED PROPERTY Other Related Property Debit Other Related Property - Allowance Credit INVESTMENTS Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Debit Service Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Credit Service Amortization of Discount and Premium on U.S. Treasury Securities Issued Debit T/L S I - 5 June 2014

6 Chart of s by the Bureau of the Fiscal Service Market Adjustment - Investments Debit INVESTMENTS (continued) Investments in Securities Other Than the Bureau of the Fiscal Service Debit Securities Discount on Securities Other Than the Bureau of the Fiscal Service Securities Credit Premium on Securities Other Than the Bureau of the Fiscal Service Securities Debit Amortization of Discount and Premium on Securities Other Than the Bureau Debit of the Fiscal Service Securities Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of Debit the Fiscal Service Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Credit Fiscal Service Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by Debit the Bureau of the Fiscal Service Preferred Stock ed for Under the Provisions of the Federal Credit Debit Reform Act Allowance for Subsidy - Preferred Stock ed for Under the Provisions Credit of the Federal Credit Reform Act Common Stock ed for Under the Provisions of the Federal Credit Debit Reform Act Allowance for Subsidy - Common Stock ed for Under the Provisions Credit of the Federal Credit Reform Act Discount on Securities for Under the Provisions of the Federal Credit Credit Reform Act Premium on Securities ed for Under the Provisions of the Federal Debit Credit Reform Act Preferred Stock in Federal Government Sponsored Enterprise Debit Market Adjustment - Senior Preferred Stock in Federal Government Debit Sponsored Enterprise Common Stock Warrants in Federal Government Sponsored Enterprise Debit Market Adjustment - Common Stock Warrants in Federal Government Debit Sponsored Enterprise Foreign Investments Debit Discount on Foreign Investments Credit Premium on Foreign Investments Debit Foreign Exchange Rate Revalue Adjustments - Investments Debit Other Investments Debit GENERAL PROPERTY, PLANT, AND EQUIPMENT Land and Land Rights Debit T/L S I - 6 June 2014

7 Chart of s Improvements to Land Debit Accumulated Depreciation on Improvements to Land Credit GENERAL PROPERTY, PLANT, AND EQUIPMENT (continued) Construction-in-Progress Debit Buildings, Improvements, and Renovations Debit Accumulated Depreciation on Buildings, Improvements, and Renovations Credit Other Structures and Facilities Debit Accumulated Depreciation on Other Structures and Facilities Credit Equipment Debit Accumulated Depreciation on Equipment Credit Assets Under Capital Lease Debit Accumulated Depreciation on Assets Under Capital Lease Credit Leasehold Improvements Debit Accumulated Amortization on Leasehold Improvements Credit Internal-Use Software Debit Internal-Use Software in Development Debit Accumulated Amortization on Internal-Use Software Credit Other Natural Resources Debit Allowance for Depletion Credit Other General Property, Plant, and Equipment Debit Accumulated Depreciation on Other General Property, Plant, and Equipment Credit OTHER ASSETS Receivable From Appropriations Debit Contingent Receivable for Capital Transfers Debit Capital Transfers Receivable Debit Asset for Agency's Custodial and Non-Entity Liabilities Debit Other Assets Debit General Property, Plant, and Equipment Permanently Removed but Not Yet Debit Disposed Central ing Control Debit LIABILITIES Liability for Fund With Treasury Credit ACCRUED LIABILITIES - OTHER s Payable Credit s Payable for Federal Government Sponsored Enterprise Credit T/L S I - 7 June 2014

8 Chart of s Disbursements in Transit Credit Contract Holdbacks Credit ACCRUED LIABILITIES - OTHER (continued) Accrued Interest Payable Not Otherwise Classified Credit Accrued Interest Payable - Debt Credit Payable for Transfers of Currently Invested s Credit Expenditure Transfers Payable Credit Entitlement Benefits Due and Payable Credit Subsidy Payable to the Financing Credit Loan Guarantee Liability Credit Other Liabilities With Related Budgetary Obligations Credit Employee Health Care Liability Incurred but Not Reported Credit Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks Credit Allocation of Special Drawing Rights (SDRs) Credit ACCRUED LIABILITIES - PAYROLL AND BENEFITS Accrued Funded Payroll and Leave Credit Withholdings Payable Credit Employer Contributions and Payroll Taxes Payable Credit Other Post Employment Benefits Due and Payable Credit Pension Benefits Due and Payable to Beneficiaries Credit Benefit Premiums Payable to Carriers Credit Life Insurance Benefits Due and Payable to Beneficiaries Credit Unfunded Leave Credit Unfunded FECA Liability Credit Other Unfunded Employment Related Liability Credit UNEARNED REVENUE Liability for Advances and Prepayments Credit Other Deferred Revenue Credit Liability for Nonfiduciary Deposit Funds and Undeposited Collections Credit Liability for Clearing s Credit DEBT Principal Payable to the Bureau of the Fiscal Service Credit Capitalized Loan Interest Payable - Non-Credit Reform Credit Principal Payable to the Federal Financing Bank Credit Securities Issued by Federal Agencies Under General and Special Financing Credit Authority Discount on Securities Issued by Federal Agencies Under General and Debit T/L S I - 8 June 2014

9 Chart of s Special Financing Authority DEBT (continued) Premium on Securities Issued by Federal Agencies Under General and Credit Special Financing Authority Amortization of Discount on Securities Issued by Federal Agencies Under Credit General and Special Financing Authority Amortization of Premium on Securities Issued by Federal Agencies Under Debit General and Special Financing Authority Participation Certificates Credit Other Debt Credit ACTUARIAL LIABILITIES Actuarial Pension Liability Credit Actuarial Health Insurance Liability Credit Actuarial Life Insurance Liability Credit Actuarial FECA Liability Credit Actuarial Liabilities for Federal Insurance and Guarantee Programs Credit Actuarial Liabilities for Treasury-Managed Benefit Programs Credit Other Actuarial Liabilities Credit OTHER LIABILITIES Prior Liens Outstanding on Acquired Collateral Credit Contingent Liabilities Credit Contingent Liabilities - Federal Government Sponsored Enterprise Credit Contingent Liability for Capital Transfers Credit Capital Lease Liability Credit s Payable From Canceled Appropriations Credit Liability for Capital Transfers Credit Custodial Liability Credit Liability for Non-Entity Assets Not Reported on the Statement of Custodial Credit Activity Other Liabilities Without Related Budgetary Obligations Credit Estimated Cleanup Cost Liability Credit NET POSITION Unexpended Appropriations - Cumulative Credit Unexpended Appropriations - Appropriations Received Credit T/L S I - 9 June 2014

10 Chart of s Unexpended Appropriations - Transfers-In Credit Unexpended Appropriations - Transfers-Out Debit NET POSITION (continued) Unexpended Appropriations Prior Period Adjustments Due to Corrections Debit of Errors Years Preceding the Prior Year Unexpended Appropriations - Adjustments Debit Unexpended Appropriations - Used Debit Unexpended Appropriations - Prior-Period Adjustments Due to Corrections Debit of Errors Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Debit ing Principles Appropriations Outstanding - Cumulative Debit Appropriations Outstanding - Warrants Issued Debit Appropriations Outstanding - Adjustments Credit Cumulative Results of Operations Credit Fiduciary Net Assets Credit Contributions to Fiduciary Net Assets Credit Withdrawals or Distributions of Fiduciary Net Assets Debit BUDGETARY ANTICIPATED RESOURCES Estimated Indefinite Contract Authority Debit Anticipated Adjustments to Contract Authority Credit Estimated Indefinite Borrowing Authority Debit Anticipated Reductions to Borrowing Authority Credit Anticipated Transfers to the General Fund of the Treasury - Current-Year Credit Authority Anticipated Transfers to the General Fund of the Treasury - Prior-Year Credit s Anticipated Collections From Non-Federal Sources Debit Anticipated Collections From Federal Sources Debit TRANSFERS OF RECEIVABLES FROM INVESTED BALANCES Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS Credit - Receivable - Transferred Allocations of Realized Authority - To Be Transferred From Invested Credit s - Transferred Transfers - Current-Year Authority - Receivable - Transferred Credit APPROPRIATIONS REALIZED T/L S I - 10 June 2014

11 Chart of s Debt Liquidation Appropriations Debit Liquidation of Deficiency - Appropriations Debit APPROPRIATIONS REALIZED (continued) Appropriated Receipts Derived from Unavailable Trust or Special Fund Debit Receipts Appropriated Receipts Derived from Available Trust or Special Fund Debit Receipts Loan Subsidy Appropriation Debit Debt Forgiveness Appropriation Debit Loan Administrative Expense Appropriation Debit Reestimated Loan Subsidy Appropriation Debit Other Appropriations Realized Debit Anticipated Indefinite Appropriations Debit Amounts Appropriated From Specific Invested TAFS Reclassified - Debit Receivable - Cancellation Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities Debit Amounts Appropriated From Specific Invested TAFS Reclassified - Debit Receivable - Temporary Reduction Amounts Appropriated From Specific Invested TAFS Reclassified - Payable Credit - Temporary Reduction/Cancellation Loan Modification Adjustment Transfer Appropriation Debit Amounts Appropriated From Specific Invested TAFS - Receivable Debit Amounts Appropriated From Specific Invested TAFS - Payable Credit Amounts Appropriated From Specific Invested TAFS - Transfers-In Debit Amounts Appropriated From Specific Invested TAFS - Transfers-Out Credit CONTRACT AUTHORITY Appropriation To Liquidate Contract Authority Withdrawn Credit Current-Year Contract Authority Realized Debit Substitution of Contract Authority Credit Decreases to Indefinite Contract Authority Credit Contract Authority Withdrawn Credit Contract Authority Liquidated Credit Contract Authority To Be Liquidated by Trust Funds Credit Transfers of Contract Authority - Allocation Debit Appropriation To Liquidate Contract Authority Debit Contract Authority Carried Forward Debit BORROWING AUTHORITY Substitution of Borrowing Authority Credit T/L S I - 11 June 2014

12 Chart of s Current-Year Borrowing Authority Realized Debit Actual Repayment of Borrowing Authority Converted to Cash Credit BORROWING AUTHORITY (continued) Current-Year Decreases to Indefinite Borrowing Authority Realized Credit Borrowing Authority Withdrawn Credit Borrowing Authority Converted to Cash Credit Actual Repayments of Debt, Current-Year Authority Credit Actual Repayments of Debt, Prior-Year s Credit Resources Realized From Borrowing Authority Debit Borrowing Authority Carried Forward Debit OTHER BUDGETARY RESOURCES Reappropriations - Transfers-In Debit Actual Capital Transfers to the General Fund of the Treasury, Current-Year Credit Authority Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Credit s Transfers of Contract Authority - Nonallocation Debit Appropriation To Liquidate Contract Authority - Nonallocation - Transferred Debit Appropriation To Liquidate Contract Authority - Allocation - Transferred Debit Authority Made Available From Receipt or Appropriation s Debit Previously Precluded From Obligation Authority Made Available From Offsetting Collection s Previously Debit Precluded From Obligation Anticipated Transfers - Current-Year Authority Debit Allocations of Authority - Anticipated From Invested s Debit Allocations of Realized Authority - To Be Transferred From Invested Debit s Allocations of Realized Authority - Transferred From Invested s Debit Allocations of Realized Authority Reclassified - Authority To Be Transferred Debit From Invested s - Temporary Reduction Transfers - Current-Year Authority Debit Nonallocation Transfers of Invested s - Receivable Debit Nonallocation Transfers of Invested s - Payable Credit Nonallocation Transfers of Invested s - Transferred Debit Allocation Transfers of Current-Year Authority for Noninvested s Debit Allocation Transfers of Prior-Year s Debit Anticipated Transfers - Prior-Year s Debit Anticipated Transfers - Unobligated s - Legislative Change of Purpose Debit T/L S I - 12 June 2014

13 Chart of s Transfers - Prior-Year s Debit Transfers - Extension of Availability Other Than Reappropriations Debit OTHER BUDGETARY RESOURCES (continued) Transfers Unexpired to Expired Debit Transfers Unobligated s Legislative Change of Purpose Debit Transfer of Obligated s Debit Transfers-In - Expired to Expired Debit Transfers-Out - Expired to Expired Credit Transfer of Expired Expenditure Transfers - Receivable Debit Total Actual Resources - Collected Debit Adjustment to Total Resources - Disposition of Canceled Payables Credit Anticipated Reimbursements and Other Income Debit Liquidation of Deficiency - Offsetting Collections Debit Anticipated Expenditure Transfers from Trust Funds Debit Unfilled Customer Orders Without Advance Debit Unfilled Customer Orders With Advance Debit Expenditure Transfers from Trust Funds - Receivable Debit Unfilled Customer Orders Without Advance - Transferred Debit Unfilled Customer Orders With Advance - Transferred Credit Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred Debit Reimbursements and Other Income Earned - Receivable - Transferred Debit Other Federal Receivables - Transferred Debit Reimbursements and Other Income Earned - Receivable Debit Reimbursements and Other Income Earned - Collected Debit Prior-Year Unfilled Customer Orders With Advance - Refunds Paid Debit Expenditure Transfers from Trust Funds - Collected Debit Actual Collections of "governmental-type" Fees Debit Actual Collections of Business-Type Fees Debit Actual Collections of Loan Principal Debit Actual Collections of Loan Interest Debit Actual Collections of Rent Debit Actual Collections From Sale of Foreclosed Property Debit Other Actual Business-Type Collections From Non-Federal Sources Debit Other Actual "governmental-type" Collections From Non-Federal Sources Debit Actual Program Fund Subsidy Collected Debit Interest Collected From Treasury Debit Actual Collections From Liquidating Fund Debit Actual Collections From Financing Fund Debit Other Actual Collections - Federal Debit T/L S I - 13 June 2014

14 Chart of s Interest Receivable From Treasury Debit Receivable From the Liquidating Fund Debit OTHER BUDGETARY RESOURCES (continued) Receivable From the Financing Fund Debit Other Federal Receivables Debit Amortization of Investments in U.S. Treasury Zero Coupon Bonds Debit Adjustments to the Exchange Stabilization Fund Debit Funds Not Available - Adjustments to the Exchange Stabilization Fund Credit BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES UNOBLIGATED Anticipated Recoveries of Prior-Year Obligations Debit Adjustments for Changes in Prior-Year Allocations of Budgetary Resources Debit Canceled Authority Credit Partial or Early Cancellation of Authority With a U.S. Treasury Warrant Credit Cancellation of Appropriation From Unavailable Receipts Credit Cancellation of Appropriation From Invested s Credit Cancellation of Appropriated Amounts Receivable From Invested Trust or Credit Special Funds Offset to Appropriation Realized for Redemption of Treasury Securities Credit Temporary Reduction - New Budget Authority Credit Temporary Reduction - Prior-Year s Credit Temporary Reduction/Cancellation Returned by Appropriation Credit Temporary Reduction of Appropriation From Unavailable Receipts, New Credit Budget Authority Temporary Reduction of Appropriation From Unavailable Receipts, Prior- Credit Year s Reappropriations - Transfers-Out Credit Adjustments to Indefinite Appropriations Credit Permanent Reduction - New Budget Authority Credit Permanent Reduction - Prior-Year s Credit Receipts Unavailable for Obligation Upon Collection Credit Authority Unavailable for Obligation Pursuant to Public Law - Temporary Credit Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Credit Receipts Unavailable for Obligation Upon Collection Receipts and Appropriations Temporarily Precluded From Obligation Credit Offsetting Collections Temporarily Precluded From Obligation Credit Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Credit Receipts and Appropriations Temporarily Precluded From Obligation Unapportioned Authority - Pending Rescission Credit T/L S I - 14 June 2014

15 Chart of s Unapportioned Authority - OMB Deferral Credit Unapportioned Authority Credit BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES UNOBLIGATED (continued) Apportionments Credit Apportionments Anticipated Resources - Programs Subject to Credit Apportionment Allotments Realized Resources Credit Unobligated Funds Exempt From Apportionment Credit Funds Not Available for Commitment/Obligation Credit Allotments - Expired Authority Credit Anticipated Resources - Programs Exempt From Apportionment Credit Commitments - Programs Subject to Apportionment Credit Commitments - Programs Exempt From Apportionment Credit BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES UNEXPENDED OBLIGATIONS Undelivered Orders - Obligations, Unpaid Credit Undelivered Orders - Obligations, Prepaid/Advanced Credit Undelivered Orders - Obligations Transferred, Unpaid Credit Undelivered Orders - Obligations Transferred, Prepaid/Advanced Credit Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Debit Obligations, Recoveries Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders Debit - Obligations, Refunds Collected Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Credit Unpaid Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced Credit BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES EXPENDED AUTHORITY Delivered Orders - Obligations, Unpaid Credit Delivered Orders - Obligations, Paid Credit Authority Outlayed Not Yet Disbursed Credit Delivered Orders - Obligations Transferred, Unpaid Credit Downward Adjustments of Prior-Year Unpaid Delivered Orders - Debit Obligations, Recoveries Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Debit Refunds Collected Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid Credit T/L S I - 15 June 2014

16 Chart of s Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid Credit REVENUE AND OTHER FINANCING SOURCES Revenue From Goods Sold Credit Contra Revenue for Goods Sold Debit Revenue From Services Provided Credit Contra Revenue for Services Provided Debit Interest Revenue - Other Credit Interest Revenue - Investments Credit Interest Revenue - Loans Receivable/Uninvested Funds Credit Interest Revenue - Subsidy Amortization Credit Dividend Income ed for Under the Provisions of the Federal Credit Credit Reform Act Contra Revenue for Dividend Income ed for Under the Provisions of Debit the Federal Credit Reform Act Contra Revenue for Interest Revenue - Loans Receivable Debit Contra Revenue for Interest Revenue - Investments Debit Contra Revenue for Interest Revenue - Other Debit Penalties and Fines Revenue Credit Contra Revenue for Penalties and Fines Debit Administrative Fees Revenue Credit Contra Revenue for Administrative Fees Debit Funded Benefit Program Revenue Credit Unfunded FECA Benefit Revenue Credit Contra Revenue for Unfunded FECA Benefit Revenue Debit Contra Revenue for Funded Benefit Program Revenue Debit Insurance and Guarantee Premium Revenue Credit Contra Revenue for Insurance and Guarantee Premium Revenue Debit Donated Revenue - Financial Resources Credit Contra Revenue for Donations - Financial Resources Debit Donated Revenue - Nonfinancial Resources Credit Contra Donated Revenue - Nonfinancial Resources Debit Forfeiture Revenue - Cash and Cash Equivalents Credit Contra Forfeiture Revenue - Cash and Cash Equivalents Debit Forfeiture Revenue - Forfeitures of Property Credit Contra Forfeiture Revenue - Forfeitures of Property Debit Expended Appropriations Credit Expended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Credit T/L S I - 16 June 2014

17 Chart of s REVENUE AND OTHER FINANCING SOURCES (continued) Expended Appropriations Prior-Period Adjustments Due to Corrections of Credit Errors Expended Appropriations Prior-Period Adjustments Due to Changes in Credit ing Principles Transfer in of Agency Unavailable Custodial and Non-Entity Collections Credit Accrual of Agency Amount To Be Collected - Custodial and Non-Entity Credit Financing Sources Transferred In Without Reimbursement Credit Financing Sources Transferred Out Without Reimbursement Debit Appropriated Dedicated Collections Transferred In Credit Appropriated Dedicated Collections Transferred Out Debit Expenditure Financing Sources - Transfers-In Credit Nonexpenditure Financing Sources - Transfers-In - Other Credit Nonexpenditure Financing Sources - Transfers-In - Capital Transfers Credit Expenditure Financing Sources - Transfers-Out Debit Nonexpenditure Financing Sources - Transfers-Out - Other Debit Nonexpenditure Financing Sources - Transfers-Out - Capital Transfers Debit Nonbudgetary Financing Sources Transferred In Credit Nonbudgetary Financing Sources Transferred Out Debit Authority Transfer Control In Credit Authority Transfer Control Out Debit Imputed Financing Sources Credit Other Financing Sources Credit Adjustment to Financing Sources - Downward Reestimate or Negative Debit Subsidy Financing Sources To Be Transferred Out - Contingent Liability Debit Seigniorage Credit Tax Revenue Collected - Not Otherwise Classified Credit Tax Revenue Collected - Individual Credit Tax Revenue Collected - Corporate Credit Tax Revenue Collected - Unemployment Credit Tax Revenue Collected - Excise Credit Tax Revenue Collected - Estate and Gift Credit Tax Revenue Collected - Customs Credit Tax Revenue Accrual Adjustment - Not Otherwise Classified Credit Tax Revenue Accrual Adjustment - Individual Credit Tax Revenue Accrual Adjustment - Corporate Credit Tax Revenue Accrual Adjustment - Unemployment Credit T/L S I - 17 June 2014

18 Chart of s Tax Revenue Accrual Adjustment - Excise Credit Tax Revenue Accrual Adjustment - Estate and Gift Credit REVENUE AND OTHER FINANCING SOURCES (continued) Tax Revenue Accrual Adjustment Customs Credit Contra Revenue for Taxes Not Otherwise Classified Debit Contra Revenue for Taxes - Individual Debit Contra Revenue for Taxes - Corporate Debit Contra Revenue for Taxes - Unemployment Debit Contra Revenue for Taxes - Excise Debit Contra Revenue for Taxes - Estate and Gift Debit Contra Revenue for Taxes - Customs Debit Tax Revenue Refunds - Not Otherwise Classified Debit Tax Revenue Refunds - Individual Debit Tax Revenue Refunds - Corporate Debit Tax Revenue Refunds - Unemployment Debit Tax Revenue Refunds - Excise Debit Tax Revenue Refunds - Estate and Gift Debit Tax Revenue Refunds - Customs Debit Other Revenue Credit Contra Revenue for Other Revenue Debit Revenue and Other Financing Sources - Cancellations Debit Valuation Change in Investments - Exchange Stabilization Fund Credit Valuation Change in Investments for Federal Government Sponsored Credit Enterprise Valuation Change in Investments - Beneficial Interest in Trust Credit Collections for Others - Statement of Custodial Activity Debit Accrued Collections for Others - Statement of Custodial Activity Debit Offset to Non-Entity Collections - Statement of Changes in Net Position Debit Offset to Non-Entity Accrued Collections - Statement of Changes in Net Debit Position Financing Sources Transferred In From Custodial Statement Collections Credit Custodial Collections Transferred Out to a Treasury Symbol Other Than the General Fund of the Treasury Debit EXPENSES Operating Expenses/Program Costs Debit Contra Bad Debt Expense - Incurred for Others Credit Adjustment to Subsidy Expense Credit T/L S I - 18 June 2014

19 Chart of s Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank Debit EXPENSES (continued) Interest Expenses on Securities Debit Other Interest Expenses Debit Remuneration Interest Debit Interest Expense Accrued on the Liability for Loan Guarantees Debit Benefit Expense Debit Cost of Goods Sold Debit Applied Overhead Credit Cost Capitalization Offset Credit Depreciation, Amortization, and Depletion Debit Bad Debt Expense Debit Imputed Costs Debit Other Expenses Not Requiring Budgetary Resources Debit Future Funded Expenses Debit Employer Contributions to Employee Benefit Programs Not Requiring Debit Current-Year Budget Authority (Unobligated) Nonproduction Costs Debit GAINS/LOSSES/MISCELLANEOUS ITEMS GAINS Gains on Disposition of Assets - Other Credit Gains on Disposition of Investments Credit Gains on Disposition of Borrowings Credit Gains on Changes in Long-Term Assumptions - From Experience Credit Losses on Changes in Long-Term Assumptions - From Experience Debit Unrealized Gains Credit Unrealized Gain - Exchange Stabilization Fund Credit Other Gains Credit Other Gains for Accrued Special Drawing Right (SDR) Interest and Charges Credit LOSSES Losses on Disposition of Assets - Other Debit Losses on Disposition of Investments Debit Losses on Disposition of Borrowings Debit Gains on Changes in Long-Term Assumptions Credit Losses on Changes in Long-Term Assumptions Debit Unrealized Losses Debit T/L S I - 19 June 2014

20 Chart of s Unrealized Losses - Exchange Stabilization Fund Debit Other Losses Debit LOSSES (continued) Other Losses for Accrued Special Drawing Right (SDR) Interest and Charges Debit Other Losses from Impairment of Assets Debit MISCELLANEOUS ITEMS Extraordinary Items Credit Prior-Period Adjustments Due to Corrections of Errors Credit Prior-Period Adjustments Due to Changes in ing Principles Credit Prior Period Adjustments Due to Corrections of Errors -Years Preceding the Credit Prior Year Distribution of Income - Dividend Debit Changes in Actuarial Liability Debit Trust Fund Warrant Journal Vouchers Issued Net of Adjustments Debit MEMORANDUM Guaranteed Loan Level Debit Guaranteed Loan Level - Unapportioned Credit Guaranteed Loan Level - Apportioned Credit Guaranteed Loan Level - Used Authority Credit Guaranteed Loan Level - Unused Authority Credit Guaranteed Loan Principal Outstanding Debit Guaranteed Loan New Disbursements by Lender Credit Guaranteed Loan Collections, Defaults, and Adjustments Debit Guaranteed Loan Cumulative Disbursements by Lenders Credit Partial or Early Cancellation of Authority Credit Offset for Partial or Early Cancellation of Authority Debit Offset for Purchases of Assets Credit Purchases of Property, Plant, and Equipment Debit Purchases of Inventory and Related Property Debit Purchases of Assets - Other Debit T/L S I - 20 June 2014