Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
T/L S2 13-01 I - June 2013
1
U.S. Government Standard General Ledger
Chart of Accounts
The Chart of Accounts 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 4-
digit USSGL account numbers provided. Therefore, the USSGL Board developed attributes
containing various domain values that, when added to a basic 4-digit USSGL account, provide
the appropriate level of detail needed for central agency reporting and, in effect, create new
USSGL accounts. See Section IV for attribute definitions and domain values. It is this lower
level of detail, the basic 4-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 4-digit USSGL accounts are classified as follows:
1000 Assets
2000 Liabilities
3000 Net Position
4000 Budgetary
5000 Revenue and Other Financing Sources
6000 Expenses
7000 Gains/Losses/Miscellaneous Items
8000 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
4-digit USSGL accounts plus any related attributes as defined herein. The 9000 series of
accounts are available for agencies to record and maintain agency-specific statistical and/or
memorandum data.
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.
USSGL accounts appearing in bold are new or indicate a change from the last USSGL TFM
Supplement release (changes to the title, normal balance, and/or definition).
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
T/L S2 13-01 I - June 2013
2
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Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
3
1000
ASSETS
1010
Fund Balance With Treasury
Debit
1090
Fund Balance With Treasury Under a Continuing Resolution
Debit
CASH
1110
Undeposited Collections
Debit
1120
Imprest Funds
Debit
1125
U.S. Debit Card Funds
Debit
1130
Funds Held by the Public
Debit
1190
Other Cash
Debit
1193
International Monetary Fund Assets - Reserve Position
Debit
1194
Exchange Stabilization Fund Assets - Holdings of Special Drawing
Rights
Debit
1195
Other Monetary Assets
Debit
1200
Foreign Currency
Debit
1205
Foreign Currency Denominated Equivalent Assets
Debit
1209
Uninvested Foreign Currency
Debit
RECEIVABLES
1310
Accounts Receivable
Debit
1319
Allowance for Loss on Accounts Receivable
Credit
1320
Funded Employment Benefit Contributions Receivable
Debit
1321
Unfunded FECA Benefit Contributions Receivable
Debit
1325
Taxes Receivable
Debit
1329
Allowance for Loss on Taxes Receivable
Credit
1330
Receivable for Transfers of Currently Invested Balances
Debit
1335
Expenditure Transfers Receivable
Debit
1340
Interest Receivable - Not Otherwise Classified
Debit
1341
Interest Receivable - Loans
Debit
1342
Interest Receivable - Investments
Debit
1343
Interest Receivable - Taxes
Debit
1344
Interest Receivable on Special Drawing Rights
Debit
1345
Allowance for Loss on Interest Receivable - Loans
Credit
1346
Allowance for Loss on Interest Receivable - Investments
Credit
1347
Allowance for Loss on Interest Receivable - Not Otherwise
Classified
Credit
1348
Allowance for Loss on Interest Receivable - Taxes
Credit
1350
Loans Receivable
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
4
1000
ASSETS (continued)
RECEIVABLES (continued)
1351
Capitalized Loan Interest Receivable - Non-Credit Reform
Debit
1359
Allowance for Loss on Loans Receivable
Credit
1360
Penalties and Fines Receivable - Not Otherwise Classified
Debit
1361
Penalties and Fines Receivable - Loans
Debit
1363
Penalties and Fines Receivable - Taxes
Debit
1365
Allowance for Loss on Penalties and Fines Receivable - Loans
Credit
1367
Allowance for Loss on Penalties and Fines Receivable - Not
Otherwise Classified
Credit
1368
Allowance for Loss on Penalties and Fines Receivable - Taxes
Credit
1370
Administrative Fees Receivable - Not Otherwise Classified
Debit
1371
Administrative Fees Receivable - Loans
Debit
1373
Administrative Fees Receivable - Taxes
Debit
1375
Allowance for Loss on Administrative Fees Receivable - Loans
Credit
1377
Allowance for Loss on Administrative Fees Receivable - Not
Otherwise Classified
Credit
1378
Allowance for Loss on Administrative Fees Receivable - Taxes
Credit
1380
Loans Receivable - Troubled Assets Relief Program
Debit
1381
Interest Receivable - Loans - Troubled Assets Relief Program
Debit
1384
Interest Receivable - Foreign Currency Denominated Assets
Debit
1385
Allowance for Loss on Interest Receivable - Loans - Troubled
Assets Relief Program
Credit
1389
Allowance for Subsidy - Loans - Troubled Assets Relief Program
Credit
1399
Allowance for Subsidy
Credit
1410
Advances and Prepayments
Debit
INVENTORY AND RELATED PROPERTY
1511
Operating Materials and Supplies Held for Use
Debit
1512
Operating Materials and Supplies Held in Reserve for Future Use
Debit
1513
Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable
Debit
1514
Operating Materials and Supplies Held for Repair
Debit
1519
Operating Materials and Supplies - Allowance
Credit
1521
Inventory Purchased for Resale
Debit
1522
Inventory Held in Reserve for Future Sale
Debit
1523
Inventory Held for Repair
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
5
1000
ASSETS (continued)
INVENTORY AND RELATED PROPERTY (continued)
1524
Inventory - Excess, Obsolete, and Unserviceable
Debit
1525
Inventory - Raw Materials
Debit
1526
Inventory - Work-in-Process
Debit
1527
Inventory - Finished Goods
Debit
1529
Inventory - Allowance
Credit
SEIZED MONETARY ASSETS
1531
Seized Monetary Instruments
Debit
1532
Seized Cash Deposited
Debit
FORFEITED PROPERTY
1541
Forfeited Property Held for Sale
Debit
1542
Forfeited Property Held for Donation or Use
Debit
1549
Forfeited Property - Allowance
Credit
FORECLOSED PROPERTY
1551
Foreclosed Property
Debit
1559
Foreclosed Property - Allowance
Credit
COMMODITIES
1561
Commodities Held Under Price Support and Stabilization Support
Programs
Debit
1569
Commodities - Allowance
Credit
STOCKPILE MATERIALS
1571
Stockpile Materials Held in Reserve
Debit
1572
Stockpile Materials Held for Sale
Debit
OTHER RELATED PROPERTY
1591
Other Related Property
Debit
1599
Other Related Property - Allowance
Credit
INVESTMENTS
1610
Investments in U.S. Treasury Securities Issued by the Bureau of
the Public Debt
Debit
1611
Discount on U.S. Treasury Securities Issued by the Bureau of the
Public Debt
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
6
1000
ASSETS (continued)
INVESTMENTS (continued)
1612
Premium on U.S. Treasury Securities Issued by the Bureau of the
Public Debt
Debit
1613
Amortization of Discount and Premium on U.S. Treasury
Securities Issued by the Bureau of the Public Debt
Debit
1618
Market Adjustment - Investments
Debit
1620
Investments in Securities Other Than the Bureau of the Public
Debt Securities
Debit
1621
Discount on Securities Other Than the Bureau of the Public Debt
Securities
Credit
1622
Premium on Securities Other Than the Bureau of the Public Debt
Securities
Debit
1623
Amortization of Discount and Premium on Securities Other Than
the Bureau of the Public Debt Securities
Debit
1630
Investments in U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt
Debit
1631
Discount on U.S. Treasury Zero Coupon Bonds Issued by the
Bureau of the Public Debt
Credit
1633
Amortization of Discount on U.S. Treasury Zero Coupon Bonds
Issued by the Bureau of the Public Debt
Debit
1642
Preferred Stock Accounted for Under the Provisions of the Federal
Credit Reform Act
Debit
1643
Allowance for Subsidy - Preferred Stock Accounted for Under the
Provisions of the Federal Credit Reform Act
Credit
1644
Common Stock Accounted for Under the Provisions of the Federal
Credit Reform Act
Debit
1645
Allowance for Subsidy - Common Stock Accounted for Under the
Provisions of the Federal Credit Reform Act
Credit
1646
Discount on Securities Accounted for Under the Provisions of the
Federal Credit Reform Act
Credit
1647
Premium on Securities Accounted for Under the Provisions of the
Federal Credit Reform Act
Debit
1650
Preferred Stock in Federal Government Sponsored Enterprise
Debit
1651
Market Adjustment - Senior Preferred Stock in Federal
Government Sponsored Enterprise
Debit
1652
Common Stock Warrants in Federal Government Sponsored
Enterprise
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
7
1000
ASSETS (continued)
INVESTMENTS (continued)
1653
Market Adjustment - Common Stock Warrants in Federal
Government Sponsored Enterprise
Debit
1670
Foreign Investments
Debit
1671
Discount on Foreign Investments
Credit
1672
Premium on Foreign Investments
Debit
1679
Foreign Exchange Rate Revalue Adjustments - Investments
Debit
1690
Other Investments
Debit
GENERAL PROPERTY, PLANT, AND EQUIPMENT
1711
Land and Land Rights
Debit
1712
Improvements to Land
Debit
1719
Accumulated Depreciation on Improvements to Land
Credit
1720
Construction-in-Progress
Debit
1730
Buildings, Improvements, and Renovations
Debit
1739
Accumulated Depreciation on Buildings, Improvements, and
Renovations
Credit
1740
Other Structures and Facilities
Debit
1749
Accumulated Depreciation on Other Structures and Facilities
Credit
1750
Equipment
Debit
1759
Accumulated Depreciation on Equipment
Credit
1810
Assets Under Capital Lease
Debit
1819
Accumulated Depreciation on Assets Under Capital Lease
Credit
1820
Leasehold Improvements
Debit
1829
Accumulated Amortization on Leasehold Improvements
Credit
1830
Internal-Use Software
Debit
1832
Internal-Use Software in Development
Debit
1839
Accumulated Amortization on Internal-Use Software
Credit
1840
Other Natural Resources
Debit
1849
Allowance for Depletion
Credit
1890
Other General Property, Plant, and Equipment
Debit
1899
Accumulated Depreciation on Other General Property, Plant, and
Equipment
Credit
OTHER ASSETS
1921
Receivable From Appropriations
Debit
1923
Contingent Receivable for Capital Transfers
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
8
1000
ASSETS (continued)
OTHER ASSETS (continued)
1925
Capital Transfers Receivable
Debit
1990
Other Assets
Debit
1995
General Property, Plant, and Equipment Permanently Removed but
Not Yet Disposed
Debit
2000
LIABILITIES
ACCRUED LIABILITIES - OTHER
2110
Accounts Payable
Credit
2112
Accounts Payable for Federal Government Sponsored Enterprise
Credit
2120
Disbursements in Transit
Credit
2130
Contract Holdbacks
Credit
2140
Accrued Interest Payable - Not Otherwise Classified
Credit
2141
Accrued Interest Payable - Debt
Credit
2150
Payable for Transfers of Currently Invested Balances
Credit
2155
Expenditure Transfers Payable
Credit
2160
Entitlement Benefits Due and Payable
Credit
2170
Subsidy Payable to the Financing Account
Credit
2180
Loan Guarantee Liability
Credit
2190
Other Liabilities With Related Budgetary Obligations
Credit
2191
Employee Health Care Liability Incurred but Not Reported
Credit
2192
Special Drawing Right (SDR) Certificates Issued to Federal
Reserve Banks
Credit
2193
Allocation of Special Drawing Rights (SDRs)
Credit
ACCRUED LIABILITIES - PAYROLL AND BENEFITS
2210
Accrued Funded Payroll and Leave
Credit
2211
Withholdings Payable
Credit
2213
Employer Contributions and Payroll Taxes Payable
Credit
2215
Other Post Employment Benefits Due and Payable
Credit
2216
Pension Benefits Due and Payable to Beneficiaries
Credit
2217
Benefit Premiums Payable to Carriers
Credit
2218
Life Insurance Benefits Due and Payable to Beneficiaries
Credit
2220
Unfunded Leave
Credit
2225
Unfunded FECA Liability
Credit
2290
Other Unfunded Employment Related Liability
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
9
UNEARNED REVENUE
2310
Liability for Advances and Prepayments
Credit
2320
Other Deferred Revenue
Credit
2400
Liability for Nonfiduciary Deposit Funds and Undeposited
Collections
Credit
2410
Liability for Clearing Accounts
Credit
DEBT
2510
Principal Payable to the Bureau of the Public Debt
Credit
2511
Capitalized Loan Interest Payable - Non-Credit Reform
Credit
2520
Principal Payable to the Federal Financing Bank
Credit
2530
Securities Issued by Federal Agencies Under General and Special
Financing Authority
Credit
2531
Discount on Securities Issued by Federal Agencies Under General
and Special Financing Authority
Debit
2532
Premium on Securities Issued by Federal Agencies Under General
and Special Financing Authority
Credit
2533
Amortization of Discount on Securities Issued by Federal
Agencies Under General and Special Financing Authority
Credit
2534
Amortization of Premium on Securities Issued by Federal
Agencies Under General and Special Financing Authority
Debit
2540
Participation Certificates
Credit
2590
Other Debt
Credit
ACTUARIAL LIABILITIES
2610
Actuarial Pension Liability
Credit
2620
Actuarial Health Insurance Liability
Credit
2630
Actuarial Life Insurance Liability
Credit
2650
Actuarial FECA Liability
Credit
2660
Actuarial Liabilities for Federal Insurance and Guarantee
Programs
Credit
2670
Actuarial Liabilities for Treasury-Managed Benefit Programs
Credit
2690
Other Actuarial Liabilities
Credit
OTHER LIABILITIES
2910
Prior Liens Outstanding on Acquired Collateral
Credit
2920
Contingent Liabilities
Credit
2922
Contingent Liabilities - Federal Government Sponsored Enterprise
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
10
2000
LIABILITIES (continued)
OTHER LIABILITIES (continued)
2923
Contingent Liability for Capital Transfers
Credit
2940
Capital Lease Liability
Credit
2960
Accounts Payable From Canceled Appropriations
Credit
2970
Liability for Capital Transfers
Credit
2980
Custodial Liability
Credit
2985
Liability for Non-Entity Assets Not Reported on the Statement of
Custodial Activity
Credit
2990
Other Liabilities Without Related Budgetary Obligations
Credit
2995
Estimated Cleanup Cost Liability
Credit
3000
NET POSITION
3100
Unexpended Appropriations - Cumulative
Credit
3101
Unexpended Appropriations - Appropriations Received
Credit
3102
Unexpended Appropriations - Transfers-In
Credit
3103
Unexpended Appropriations - Transfers-Out
Debit
3105
Unexpended Appropriations - Prior Period Adjustments Due to
Corrections of Errors - Years Preceding the Prior Year
Debit
3106
Unexpended Appropriations - Adjustments
Debit
3107
Unexpended Appropriations - Used
Debit
3108
Unexpended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors
Debit
3109
Unexpended Appropriations - Prior-Period Adjustments Due to
Changes in Accounting Principles
Debit
3310
Cumulative Results of Operations
Credit
3400
Fiduciary Net Assets
Credit
3410
Contributions to Fiduciary Net Assets
Credit
3420
Withdrawals or Distributions of Fiduciary Net Assets
Debit
4000
BUDGETARY
ANTICIPATED RESOURCES
4032
Estimated Indefinite Contract Authority
Debit
4034
Anticipated Adjustments to Contract Authority
Credit
4042
Estimated Indefinite Borrowing Authority
Debit
4044
Anticipated Reductions to Borrowing Authority
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
11
4000
BUDGETARY (continued)
ANTICIPATED RESOURCES (continued)
4047
Anticipated Transfers to the General Fund of the Treasury -
Current-Year Authority
Credit
4048
Anticipated Transfers to the General Fund of the Treasury - Prior-
Year Balances
Credit
4060
Anticipated Collections From Non-Federal Sources
Debit
4070
Anticipated Collections From Federal Sources
Debit
TRANSFERS OF RECEIVABLES FROM INVESTED
BALANCES
4081
Amounts Appropriated From a Specific Treasury-Managed Trust
Fund TAFS - Receivable - Transferred
Credit
4082
Allocations of Realized Authority - To Be Transferred From
Invested Balances - Transferred
Credit
4083
Transfers - Current-Year Authority - Receivable - Transferred
Credit
APPROPRIATIONS REALIZED
4111
Debt Liquidation Appropriations
Debit
4112
Liquidation of Deficiency - Appropriations
Debit
4113
Appropriated Receipts Derived from Unavailable Trust or Special
Fund Receipts
Debit
4114
Appropriated Receipts Derived from Available Trust or Special
Fund Receipts
Debit
4115
Loan Subsidy Appropriation
Debit
4116
Debt Forgiveness Appropriation
Debit
4117
Loan Administrative Expense Appropriation
Debit
4118
Reestimated Loan Subsidy Appropriation
Debit
4119
Other Appropriations Realized
Debit
4120
Anticipated Indefinite Appropriations
Debit
4121
Amounts Appropriated From Specific Invested TAFS Reclassified
- Receivable - Cancellation
Debit
4122
Authority Adjusted for Interest on the Bureau of the Public Debt
Securities
Debit
4123
Amounts Appropriated From Specific Invested TAFS Reclassified
- Receivable - Temporary Reduction
Debit
4124
Amounts Appropriated From Specific Invested TAFS Reclassified
- Payable - Temporary Reduction/Cancellation
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
12
4000
BUDGETARY (continued)
APPROPRIATIONS REALIZED (continued)
4125
Loan Modification Adjustment Transfer Appropriation
Debit
4126
Amounts Appropriated From Specific Invested TAFS - Receivable
Debit
4127
Amounts Appropriated From Specific Invested TAFS - Payable
Credit
4128
Amounts Appropriated From Specific Invested TAFS - Transfers-
In
Debit
4129
Amounts Appropriated From Specific Invested TAFS - Transfers-
Out
Credit
CONTRACT AUTHORITY
4130
Appropriation To Liquidate Contract Authority Withdrawn
Credit
4131
Current-Year Contract Authority Realized
Debit
4132
Substitution of Contract Authority
Credit
4133
Decreases to Indefinite Contract Authority
Credit
4134
Contract Authority Withdrawn
Credit
4135
Contract Authority Liquidated
Credit
4136
Contract Authority To Be Liquidated by Trust Funds
Credit
4137
Transfers of Contract Authority - Allocation
Debit
4138
Appropriation To Liquidate Contract Authority
Debit
4139
Contract Authority Carried Forward
Debit
BORROWING AUTHORITY
4140
Substitution of Borrowing Authority
Credit
4141
Current-Year Borrowing Authority Realized
Debit
4142
Actual Repayment of Borrowing Authority Converted to Cash
Credit
4143
Current-Year Decreases to Indefinite Borrowing Authority
Realized
Credit
4144
Borrowing Authority Withdrawn
Credit
4145
Borrowing Authority Converted to Cash
Credit
4146
Actual Repayments of Debt, Current-Year Authority
Credit
4147
Actual Repayments of Debt, Prior-Year Balances
Credit
4148
Resources Realized From Borrowing Authority
Debit
4149
Borrowing Authority Carried Forward
Debit
OTHER BUDGETARY RESOURCES
4150
Reappropriations - Transfers-In
Debit
4151
Actual Capital Transfers to the General Fund of the Treasury,
Current-Year Authority
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
13
4000
BUDGETARY (continued)
OTHER BUDGETARY RESOURCES (continued)
4152
Actual Capital Transfers to the General Fund of the Treasury,
Prior-Year Balances
Credit
4153
Transfers of Contract Authority - Nonallocation
Debit
4154
Appropriation To Liquidate Contract Authority - Nonallocation -
Transferred
Debit
4157
Authority Made Available From Receipt or Appropriation
Balances Previously Precluded From Obligation
Debit
4158
Authority Made Available From Offsetting Collection Balances
Previously Precluded From Obligation
Debit
4160
Anticipated Transfers - Current-Year Authority
Debit
4165
Allocations of Authority - Anticipated From Invested Balances
Debit
4166
Allocations of Realized Authority - To Be Transferred From
Invested Balances
Debit
4167
Allocations of Realized Authority - Transferred From Invested
Balances
Debit
4168
Allocations of Realized Authority Reclassified - Authority To Be
Transferred From Invested Balances - Temporary Reduction
Debit
4170
Transfers - Current-Year Authority
Debit
4171
Nonallocation Transfers of Invested Balances - Receivable
Debit
4172
Nonallocation Transfers of Invested Balances - Payable
Credit
4173
Nonallocation Transfers of Invested Balances - Transferred
Debit
4175
Allocation Transfers of Current-Year Authority for Noninvested
Accounts
Debit
4176
Allocation Transfers of Prior-Year Balances
Debit
4180
Anticipated Transfers - Prior-Year Balances
Debit
4183
Anticipated Balance Transfers - Unobligated Balances -
Legislative Change of Purpose
Debit
4190
Transfers - Prior-Year Balances
Debit
4191
Balance Transfers - Extension of Availability Other Than
Reappropriations
Debit
4192
Balance Transfers - Unexpired to Expired
Debit
4193
Balance Transfers - Unobligated Balances - Legislative Change of
Purpose
Debit
4195
Transfer of Obligated Balances
Debit
4196
Balance Transfers-In - Expired to Expired
Debit
4197
Balance Transfers-Out - Expired to Expired
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
14
4000
BUDGETARY (continued)
OTHER BUDGETARY RESOURCES (continued)
4199
Transfer of Expired Expenditure Transfers - Receivable
Debit
4201
Total Actual Resources - Collected
Debit
4208
Adjustment to Total Resources - Disposition of Canceled Payables
Credit
4210
Anticipated Reimbursements and Other Income
Debit
4212
Liquidation of Deficiency - Offsetting Collections
Debit
4215
Anticipated Expenditure Transfers from Trust Funds
Debit
4221
Unfilled Customer Orders Without Advance
Debit
4222
Unfilled Customer Orders With Advance
Debit
4225
Expenditure Transfers from Trust Funds - Receivable
Debit
4230
Unfilled Customer Orders Without Advance - Transferred
Debit
4231
Unfilled Customer Orders With Advance - Transferred
Credit
4232
Appropriation Trust Fund Expenditure Transfers - Receivable -
Transferred
Debit
4233
Reimbursements and Other Income Earned - Receivable -
Transferred
Debit
4234
Other Federal Receivables - Transferred
Debit
4251
Reimbursements and Other Income Earned - Receivable
Debit
4252
Reimbursements and Other Income Earned - Collected
Debit
4253
Prior-Year Unfilled Customer Orders With Advance - Refunds
Paid
Debit
4255
Expenditure Transfers from Trust Funds - Collected
Debit
4260
Actual Collections of "governmental-type" Fees
Debit
4261
Actual Collections of Business-Type Fees
Debit
4262
Actual Collections of Loan Principal
Debit
4263
Actual Collections of Loan Interest
Debit
4264
Actual Collections of Rent
Debit
4265
Actual Collections From Sale of Foreclosed Property
Debit
4266
Other Actual Business-Type Collections From Non-Federal
Sources
Debit
4267
Other Actual "governmental-type" Collections From Non-Federal
Sources
Debit
4271
Actual Program Fund Subsidy Collected
Debit
4273
Interest Collected From Treasury
Debit
4275
Actual Collections From Liquidating Fund
Debit
4276
Actual Collections From Financing Fund
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
15
4000
BUDGETARY (continued)
OTHER BUDGETARY RESOURCES (continued)
4277
Other Actual Collections - Federal
Debit
4283
Interest Receivable From Treasury
Debit
4285
Receivable From the Liquidating Fund
Debit
4286
Receivable From the Financing Fund
Debit
4287
Other Federal Receivables
Debit
4290
Amortization of Investments in U.S. Treasury Zero Coupon Bonds
Debit
4295
Adjustments to the Exchange Stabilization Fund
Debit
BUDGETARY ADJUSTMENTS AND STATUS OF
RESOURCES - UNOBLIGATED
4310
Anticipated Recoveries of Prior-Year Obligations
Debit
4320
Adjustments for Changes in Prior-Year Allocations of Budgetary
Resources
Debit
4350
Canceled Authority
Credit
4351
Partial or Early Cancellation of Authority With a U.S. Treasury
Warrant
Credit
4355
Cancellation of Appropriation From Unavailable Receipts
Credit
4356
Cancellation of Appropriation From Invested Balances
Credit
4357
Cancellation of Appropriated Amounts Receivable From Invested
Trust or Special Funds
Credit
4370
Offset to Appropriation Realized for Redemption of Treasury
Securities
Credit
4382
Temporary Reduction - New Budget Authority
Credit
4383
Temporary Reduction - Prior-Year Balances
Credit
4384
Temporary Reduction/Cancellation Returned by Appropriation
Credit
4387
Temporary Reduction of Appropriation From Unavailable
Receipts, New Budget Authority
Credit
4388
Temporary Reduction of Appropriation From Unavailable
Receipts, Prior-Year Balances
Credit
4390
Reappropriations - Transfers-Out
Credit
4391
Adjustments to Indefinite Appropriations
Credit
4392
Permanent Reduction - New Budget Authority
Credit
4393
Permanent Reduction - Prior-Year Balances
Credit
4394
Receipts Unavailable for Obligation Upon Collection
Credit
4395
Authority Unavailable for Obligation Pursuant to Public Law -
Temporary
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
16
4000
BUDGETARY (continued)
BUDGETARY ADJUSTMENTS AND STATUS OF
RESOURCES - UNOBLIGATED (continued)
4396
Special and Trust Fund Refunds and Recoveries Temporarily
Unavailable - Receipts Unavailable for Obligation Upon
Collection
Credit
4397
Receipts and Appropriations Temporarily Precluded From
Obligation
Credit
4398
Offsetting Collections Temporarily Precluded From Obligation
Credit
4399
Special and Trust Fund Refunds and Recoveries Temp.
Unavailable - Receipts and Appropriations Temp. Precluded From
Obligation
Credit
4420
Unapportioned Authority - Pending Rescission
Credit
4430
Unapportioned Authority - OMB Deferral
Credit
4450
Unapportioned Authority
Credit
4510
Apportionments
Credit
4520
Reserved for Agency Use
N.A.
4530
Reserved for Agency Use
N.A.
4540
Reserved for Agency Use
N.A.
4550
Reserved for Agency Use
N.A.
4560
Reserved for Agency Use
N.A.
4570
Reserved for Agency Use
N.A.
4580
Reserved for Agency Use
N.A.
4590
Apportionments - Anticipated Resources - Programs Subject to
Apportionment
Credit
4610
Allotments - Realized Resources
Credit
4620
Unobligated Funds Exempt From Apportionment
Credit
4630
Funds Not Available for Commitment/Obligation
Credit
4650
Allotments - Expired Authority
Credit
4690
Anticipated Resources - Programs Exempt From Apportionment
Credit
4700
Commitments - Programs Subject to Apportionment
Credit
4720
Commitments - Programs Exempt From Apportionment
Credit
BUDGETARY ADJUSTMENTS AND STATUS OF
RESOURCES - UNEXPENDED OBLIGATIONS
4801
Undelivered Orders - Obligations, Unpaid
Credit
4802
Undelivered Orders - Obligations, Prepaid/Advanced
Credit
4831
Undelivered Orders - Obligations Transferred, Unpaid
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
17
4000
BUDGETARY (continued)
BUDGETARY ADJUSTMENTS AND STATUS OF
RESOURCES - UNEXPENDED OBLIGATIONS
(continued)
4832
Undelivered Orders - Obligations Transferred, Prepaid/Advanced
Credit
4871
Downward Adjustments of Prior-Year Unpaid Undelivered Orders
- Obligations, Recoveries
Debit
4872
Downward Adjustments of Prior-Year Prepaid/Advanced
Undelivered Orders - Obligations, Refunds Collected
Debit
4881
Upward Adjustments of Prior-Year Undelivered Orders -
Obligations, Unpaid
Credit
4882
Upward Adjustments of Prior-Year Undelivered Orders -
Obligations, Prepaid/Advanced
Credit
BUDGETARY ADJUSTMENTS AND STATUS OF
RESOURCES - EXPENDED AUTHORITY
4901
Delivered Orders - Obligations, Unpaid
Credit
4902
Delivered Orders - Obligations, Paid
Credit
4908
Authority Outlayed Not Yet Disbursed
Credit
4931
Delivered Orders - Obligations Transferred, Unpaid
Credit
4971
Downward Adjustments of Prior-Year Unpaid Delivered Orders -
Obligations, Recoveries
Debit
4972
Downward Adjustments of Prior-Year Paid Delivered Orders -
Obligations, Refunds Collected
Debit
4981
Upward Adjustments of Prior-Year Delivered Orders -
Obligations, Unpaid
Credit
4982
Upward Adjustments of Prior-Year Delivered Orders -
Obligations, Paid
Credit
5000
REVENUE AND OTHER FINANCING SOURCES
5100
Revenue From Goods Sold
Credit
5109
Contra Revenue for Goods Sold
Debit
5200
Revenue From Services Provided
Credit
5209
Contra Revenue for Services Provided
Debit
5310
Interest Revenue - Other
Credit
5311
Interest Revenue - Investments
Credit
5312
Interest Revenue - Loans Receivable/Uninvested Funds
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
18
5000
REVENUE AND OTHER FINANCING SOURCES
(continued)
5313
Interest Revenue - Subsidy Amortization
Credit
5314
Dividend Income Accounted for Under the Provisions of the
Federal Credit Reform Act
Credit
5315
Contra Revenue for Dividend Income Accounted for Under the
Provisions of the Federal Credit Reform Act
Debit
5317
Contra Revenue for Interest Revenue - Loans Receivable
Debit
5318
Contra Revenue for Interest Revenue - Investments
Debit
5319
Contra Revenue for Interest Revenue - Other
Debit
5320
Penalties and Fines Revenue
Credit
5324
Contra Revenue for Penalties and Fines
Debit
5325
Administrative Fees Revenue
Credit
5329
Contra Revenue for Administrative Fees
Debit
5400
Funded Benefit Program Revenue
Credit
5405
Unfunded FECA Benefit Revenue
Credit
5406
Contra Revenue for Unfunded FECA Benefit Revenue
Debit
5409
Contra Revenue for Funded Benefit Program Revenue
Debit
5500
Insurance and Guarantee Premium Revenue
Credit
5509
Contra Revenue for Insurance and Guarantee Premium Revenue
Debit
5600
Donated Revenue - Financial Resources
Credit
5609
Contra Revenue for Donations - Financial Resources
Debit
5610
Donated Revenue - Nonfinancial Resources
Credit
5619
Contra Donated Revenue - Nonfinancial Resources
Debit
5640
Forfeiture Revenue - Cash and Cash Equivalents
Credit
5649
Contra Forfeiture Revenue - Cash and Cash Equivalents
Debit
5650
Forfeiture Revenue - Forfeitures of Property
Credit
5659
Contra Forfeiture Revenue - Forfeitures of Property
Debit
5700
Expended Appropriations
Credit
5705
Expended Appropriations - Prior Period Adjustments Due to
Corrections of Errors - Years Preceding the Prior Year
Credit
5708
Expended Appropriations - Prior-Period Adjustments Due to
Corrections of Errors
Credit
5709
Expended Appropriations - Prior-Period Adjustments Due to
Changes in Accounting Principles
Credit
5720
Financing Sources Transferred In Without Reimbursement
Credit
5730
Financing Sources Transferred Out Without Reimbursement
Debit
5740
Appropriated Dedicated Collections Transferred In
Credit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
19
5000
REVENUE AND OTHER FINANCING SOURCES
(continued)
5745
Appropriated Dedicated Collections Transferred Out
Debit
5750
Expenditure Financing Sources - Transfers-In
Credit
5755
Nonexpenditure Financing Sources - Transfers-In - Other
Credit
5756
Nonexpenditure Financing Sources - Transfers-In - Capital
Transfers
Credit
5760
Expenditure Financing Sources - Transfers-Out
Debit
5765
Nonexpenditure Financing Sources - Transfers-Out - Other
Debit
5766
Nonexpenditure Financing Sources - Transfers-Out - Capital
Transfers
Debit
5775
Nonbudgetary Financing Sources Transferred In
Credit
5776
Nonbudgetary Financing Sources Transferred Out
Debit
5780
Imputed Financing Sources
Credit
5790
Other Financing Sources
Credit
5791
Adjustment to Financing Sources - Downward Reestimate or
Negative Subsidy
Debit
5792
Financing Sources To Be Transferred Out - Contingent Liability
Debit
5795
Seigniorage
Credit
5800
Tax Revenue Collected - Not Otherwise Classified
Credit
5801
Tax Revenue Collected - Individual
Credit
5802
Tax Revenue Collected - Corporate
Credit
5803
Tax Revenue Collected - Unemployment
Credit
5804
Tax Revenue Collected - Excise
Credit
5805
Tax Revenue Collected - Estate and Gift
Credit
5806
Tax Revenue Collected - Customs
Credit
5820
Tax Revenue Accrual Adjustment - Not Otherwise Classified
Credit
5821
Tax Revenue Accrual Adjustment - Individual
Credit
5822
Tax Revenue Accrual Adjustment - Corporate
Credit
5823
Tax Revenue Accrual Adjustment - Unemployment
Credit
5824
Tax Revenue Accrual Adjustment - Excise
Credit
5825
Tax Revenue Accrual Adjustment - Estate and Gift
Credit
5826
Tax Revenue Accrual Adjustment - Customs
Credit
5830
Contra Revenue for Taxes - Not Otherwise Classified
Debit
5831
Contra Revenue for Taxes - Individual
Debit
5832
Contra Revenue for Taxes - Corporate
Debit
5833
Contra Revenue for Taxes - Unemployment
Debit
5834
Contra Revenue for Taxes - Excise
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
20
5000
REVENUE AND OTHER FINANCING SOURCES
(continued)
5835
Contra Revenue for Taxes - Estate and Gift
Debit
5836
Contra Revenue for Taxes - Customs
Debit
5890
Tax Revenue Refunds - Not Otherwise Classified
Debit
5891
Tax Revenue Refunds - Individual
Debit
5892
Tax Revenue Refunds - Corporate
Debit
5893
Tax Revenue Refunds - Unemployment
Debit
5894
Tax Revenue Refunds - Excise
Debit
5895
Tax Revenue Refunds - Estate and Gift
Debit
5896
Tax Revenue Refunds - Customs
Debit
5900
Other Revenue
Credit
5909
Contra Revenue for Other Revenue
Debit
5919
Revenue and Other Financing Sources - Cancellations
Debit
5921
Valuation Change in Investments - Exchange Stabilization Fund
Credit
5922
Valuation Change in Investments for Federal Government
Sponsored Enterprise
Credit
5923
Valuation Change in Investments - Beneficial Interest in Trust
Credit
5990
Collections for Others - Statement of Custodial Activity
Debit
5991
Accrued Collections for Others - Statement of Custodial Activity
Debit
5993
Offset to Non-Entity Collections - Statement of Changes in Net
Position
Debit
5994
Offset to Non-Entity Accrued Collections - Statement of Changes
in Net Position
Debit
5997
Financing Sources Transferred In From Custodial Statement
Collections
Credit
5998
Custodial Collections Transferred Out to a Treasury Account
Symbol Other Than the General Fund of the Treasury
Debit
6000
EXPENSES
6100
Operating Expenses/Program Costs
Debit
6190
Contra Bad Debt Expense - Incurred for Others
Credit
6199
Adjustment to Subsidy Expense
Credit
6310
Interest Expenses on Borrowing From the Bureau of the Public
Debt and/or the Federal Financing Bank
Debit
6320
Interest Expenses on Securities
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
21
6000
EXPENSES (continued)
6330
Other Interest Expenses
Debit
6338
Remuneration Interest
Debit
6340
Interest Expense Accrued on the Liability for Loan Guarantees
Debit
6400
Benefit Expense
Debit
6500
Cost of Goods Sold
Debit
6600
Applied Overhead
Credit
6610
Cost Capitalization Offset
Credit
6710
Depreciation, Amortization, and Depletion
Debit
6720
Bad Debt Expense
Debit
6730
Imputed Costs
Debit
6790
Other Expenses Not Requiring Budgetary Resources
Debit
6800
Future Funded Expenses
Debit
6850
Employer Contributions to Employee Benefit Programs Not
Requiring Current-Year Budget Authority (Unobligated)
Debit
6900
Nonproduction Costs
Debit
7000
GAINS/LOSSES/MISCELLANEOUS ITEMS
GAINS
7110
Gains on Disposition of Assets - Other
Credit
7111
Gains on Disposition of Investments
Credit
7112
Gains on Disposition of Borrowings
Credit
7171
Gains on Changes in Long-Term Assumptions - From Experience
Credit
7172
Losses on Changes in Long-Term Assumptions - From Experience
Debit
7180
Unrealized Gains
Credit
7181
Unrealized Gains - Exchange Stabilization Fund
Credit
7190
Other Gains
Credit
7191
Other Gains for Accrued Special Drawing Right (SDR) Interest
and Charges
Credit
LOSSES
7210
Losses on Disposition of Assets - Other
Debit
7211
Losses on Disposition of Investments
Debit
7212
Losses on Disposition of Borrowings
Debit
7271
Gains on Changes in Long-Term Assumptions
Credit
7272
Losses on Changes in Long-Term Assumptions
Debit
7280
Unrealized Losses
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
22
7000
GAINS/LOSSES/MISCELLANEOUS ITEMS
(continued)
LOSSES (continued)
7281
Unrealized Losses - Exchange Stabilization Fund
Debit
7290
Other Losses
Debit
7291
Other Losses for Accrued Special Drawing Right (SDR) Interest
and Charges
Debit
MISCELLANEOUS ITEMS
7300
Extraordinary Items
Credit
7400
Prior-Period Adjustments Due to Corrections of Errors
Credit
7401
Prior-Period Adjustments Due to Changes in Accounting
Principles
Credit
7405
Prior Period Adjustments Due to Corrections of Errors - Years
Preceding the Prior Year
Credit
7500
Distribution of Income - Dividend
Debit
7600
Changes in Actuarial Liability
Debit
8000
MEMORANDUM
8010
Guaranteed Loan Level
Debit
8015
Guaranteed Loan Level - Unapportioned
Credit
8020
Guaranteed Loan Level - Apportioned
Credit
8025
Reserved for Agency Use
N.A.
8030
Reserved for Agency Use
N.A.
8035
Reserved for Agency Use
N.A.
8040
Guaranteed Loan Level - Used Authority
Credit
8045
Guaranteed Loan Level - Unused Authority
Credit
8050
Guaranteed Loan Principal Outstanding
Debit
8053
Guaranteed Loan New Disbursements by Lender
Credit
8056
Reserved for Agency Use
N.A.
8059
Reserved for Agency Use
N.A.
8062
Reserved for Agency Use
N.A.
8065
Guaranteed Loan Collections, Defaults, and Adjustments
Debit
8068
Reserved for Agency Use
N.A.
8070
Guaranteed Loan Cumulative Disbursements by Lenders
Credit
8101
Partial or Early Cancellation of Authority
Credit
8102
Offset for Partial or Early Cancellation of Authority
Debit
Part 1 Fiscal Year 2013 Reporting
SUPPLEMENT Section I
U.S. Government Standard General Ledger
Chart of Accounts
Account Normal
Number Title Balance
T/L S2 13-01 I - June 2013
23
8000
MEMORANDUM (continued)
8801
Offset for Purchases of Assets
Credit
8802
Purchases of Property, Plant, and Equipment
Debit
8803
Purchases of Inventory and Related Property
Debit
8804
Purchases of Assets - Other
Debit
