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Part 1

Fiscal Year 2006 Reporting


SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information/1
USSGL Account Attributes
USSGL Account Adjusted Trial Balances

Normal Federal/ Trading Exchange/ Budget Custodial/


No. USSGL Account Title Bal. Ind. NonFederal Partner Nonexch. Subfunction Noncust.
1010 Fund Balance With Treasury D
1090 Fund Balance With Treasury Under a D
Continuing Resolution
1110 Undeposited Collections D N Y
1120 Imprest Funds D N
1130 Funds Held by the Public D N
1190 Other Cash D N
1195 Other Monetary Assets D N
1200 Foreign Currency D N
1310 Accounts Receivable D Y Y Y
1319 Allowance for Loss on Accounts Receivable C Y Y Y
1320 Employment Benefit Contributions Receivable D Y Y

1325 Taxes Receivable D N Y


1329 Allowance for Loss on Taxes Receivable C N Y
1330 Receivable for Transfers of Currently D F Y
Invested Balances
1335 Expenditure Transfers Receivable D F Y
1340 Interest Receivable D Y Y Y
1349 Allowance for Loss on Interest Receivable C Y Y Y
1350 Loans Receivable D Y Y
1359 Allowance for Loss on Loans Receivable C Y Y
1360 Penalties, Fines, and Administrative Fees D Y Y Y
Receivable
1369 Allowance for Loss on Penalties, Fines, and C Y Y Y
Administrative Fees Receivable
1399 Allowance for Subsidy C N
1410 Advances to Others D Y Y
1450 Prepayments D Y Y
1511 Operating Materials and Supplies Held for D N
Use
1512 Operating Materials and Supplies Held in D N
Reserve for Future Use
1513 Operating Materials and Supplies - Excess, D N
Obsolete, and Unserviceable
1514 Operating Materials and Supplies Held For D N
Repair
1519 Operating Materials and Supplies - Allowance C N

1521 Inventory Purchased for Resale D N


1522 Inventory Held in Reserve for Future Sale D N
1523 Inventory Held for Repair D N
1524 Inventory - Excess, Obsolete, and D N
Unserviceable
1525 Inventory - Raw Materials D N
1526 Inventory - Work-in-Process D N
1527 Inventory - Finished Goods D N
1529 Inventory - Allowance C N
1531 Seized Monetary Instruments D N
1532 Seized Cash Deposited D N
1541 Forfeited Property Held for Sale D N
1542 Forfeited Property Held for Donation or Use D N
1549 Forfeited Property - Allowance C N
1551 Foreclosed Property D N

T/L S2 06-02 IV - 1+4 June 2006


Part 1
Fiscal Year 2006 Reporting
SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information/1

1559 Foreclosed Property - Allowance C N


1561 Commodities Held Under Price Support and D N
Stabilization Support Programs
1569 Commodities - Allowance C N
1571 Stockpile Materials Held in Reserve D N
1572 Stockpile Materials Held for Sale D N
1591 Other Related Property D N
1599 Other Related Property - Allowance C N
1610 Investments in U.S. Treasury Securities D F Y
Issued by the Bureau of the Public Debt
1611 Discount on U.S. Treasury Securities Issued C F Y
by the Bureau of the Public Debt
1612 Premium on U.S. Treasury Securities Issued D F Y
by the Bureau of the Public Debt
1613 Amortization of Discount and Premium on D F Y
U.S. Treasury Securities Issued by the
Bureau of the Public Debt
1618 Market Adjustment - Investments D Y Y
1620 Investments in Securities Other Than the D Y Y
Bureau of the Public Debt Securities
1621 Discount on Securities Other Than the C Y Y
Bureau of the Public Debt Securities
1622 Premium on Securities Other Than the D Y Y
Bureau of the Public Debt Securities
1623 Amortization of Discount and Premium on D Y Y
Securities Other Than the Bureau of the
Public Debt Securities
1630 Investments in U.S. Treasury Zero Coupon D F Y
Bonds Issued by the Bureau of the Public
Debt
1631 Discount on U.S. Treasury Zero Coupon C F Y
Bonds Issued by the Bureau of the Public
Debt
1633 Amortization of Discount on U.S. Treasury D F Y
Zero Coupon Bonds Issued by the Bureau of
the Public Debt
1638 Market Adjustment - Investments in U.S. D F Y
Treasury Zero Coupon Bonds
1639 Contra Market Adjustment - Investments in C F Y
U.S. Treasury Zero Coupon Bonds
1690 Other Investments D Y Y
1711 Land and Land Rights D N
1712 Improvements to Land D N
1719 Accumulated Depreciation on Improvements C N
to Land
1720 Construction-in-Progress D N
1730 Buildings, Improvements, and Renovations D N
1739 Accumulated Depreciation on Buildings, C N
Improvements, and Renovations
1740 Other Structures and Facilities D N
1749 Accumulated Depreciation on Other C N
Structures and Facilities
1750 Equipment D N
1759 Accumulated Depreciation on Equipment C N
1810 Assets Under Capital Lease D N
1819 Accumulated Depreciation on Assets Under C N
Capital Lease
1820 Leasehold Improvements D N

T/L S2 06-02 IV - 2+4 June 2006


Part 1
Fiscal Year 2006 Reporting
SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information/1

1829 Accumulated Amortization on Leasehold C N


Improvements
1830 Internal-Use Software D N
1832 Internal-Use Software in Development D N
1839 Accumulated Amortization on Internal-Use C N
Software
1840 Other Natural Resources D N
1849 Allowance for Depletion C N
1890 Other General Property, Plant, and D N
Equipment
1899 Accumulated Depreciation on Other General C N
Property, Plant, and Equipment
1921 Receivable From Appropriations D F Y Y
1990 Other Assets D Y Y
2110 Accounts Payable C Y Y Y
2120 Disbursements in Transit C Y Y
2130 Contract Holdbacks C Y Y
2140 Accrued Interest Payable C Y Y
2150 Payable for Transfers of Currently Invested C F Y
Balances
2155 Expenditure Transfers Payable C F Y
2160 Entitlement Benefits Due and Payable C N
2170 Subsidy Payable to the Financing Account C F Y
2179 Contra Liability for Subsidy Payable to the D F Y
Financing Account
2180 Loan Guarantee Liability C N
2190 Other Accrued Liabilities C Y Y
2210 Accrued Funded Payroll and Leave C N
2211 Withholdings Payable C N
2213 Employer Contributions and Payroll Taxes C Y Y
Payable
2215 Other Post-Employment Benefits Due and C Y Y
Payable
2216 Pension Benefits Due and Payable to C N
Beneficiaries
2217 Benefit Premiums Payable to Carriers C N
2218 Life Insurance Benefits Due and Payable to C N
Beneficiaries
2220 Unfunded Leave C N
2225 Unfunded FECA Liability C F Y
2290 Other Unfunded Employment Related Liability C Y Y

2310 Advances From Others C Y Y


2320 Deferred Credits C Y Y
2400 Liability for Deposit Funds, Clearing C Y Y
Accounts, and Undeposited Collections
2510 Principal Payable to the Bureau of the Public C F Y
Debt
2520 Principal Payable to the Federal Financing C F Y
Bank
2530 Securities Issued by Federal Agencies Under C Y Y
General and Special Financing Authority

2531 Discount on Securities Issued by Federal D Y Y


Agencies Under General and Special
Financing Authority
2532 Premium on Securities Issued by Federal C Y Y
Agencies Under General and Special
Financing Authority

T/L S2 06-02 IV - 3+4 June 2006


Part 1
Fiscal Year 2006 Reporting
SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information/1

2533 Amortization of Discount and Premium on D Y Y


Securities Issued by Federal Agencies Under
General and Special Financing Authority

2540 Participation Certificates C Y Y


2590 Other Debt C Y Y
2610 Actuarial Pension Liability C N
2620 Actuarial Health Insurance Liability C N
2630 Actuarial Life Insurance Liability C N
2650 Actuarial FECA Liability C N
2690 Other Actuarial Liabilities C N
2910 Prior Liens Outstanding on Acquired C N
Collateral
2920 Contingent Liabilities C N
2940 Capital Lease Liability C Y Y
2950 Liability for Subsidy Related to Undisbursed C F Y
Loans
2960 Accounts Payable From Canceled C Y Y
Appropriations
2970 Resources Payable to Treasury C F Y Y
2980 Custodial Liability C Y Y S
2990 Other Liabilities C Y Y
2995 Estimated Cleanup Cost Liability C N
3100 Unexpended Appropriations - Cumulative C
3101 Unexpended Appropriations - Appropriations C
Received
3102 Unexpended Appropriations - Transfers-In C F Y
3103 Unexpended Appropriations - Transfers-Out D F Y
3106 Unexpended Appropriations - Adjustments C
3107 Unexpended Appropriations - Used D
3108 Unexpended Appropriations - Prior-Period D
Adjustments Due to Correction of Errors
3109 Unexpended Appropriations - Prior-Period D
Adjustments Due to Changes in Accounting
Principles
3310 Cumulative Results of Operations C
5100 Revenue From Goods Sold C Y Y X Y
5109 Contra Revenue for Goods Sold D Y Y X Y
5200 Revenue From Services Provided C Y Y X Y
5209 Contra Revenue for Services Provided D Y Y X Y
5310 Interest Revenue - Other C Y Y Y Y Y
5311 Interest Revenue - Investments C Y Y Y Y Y
5312 Interest Revenue - Loans C Y Y Y Y Y
Receivable/Uninvested Funds
5317 Contra Revenue for Interest Revenue - Loans D Y Y Y Y Y
Receivable
5318 Contra Revenue for Interest Revenue - D Y Y Y Y Y
Investments
5319 Contra Revenue for Interest Revenue - Other D Y Y Y Y Y

5320 Penalties, Fines, and Administrative Fees C Y Y Y Y Y


Revenue
5329 Contra Revenue for Penalties, Fines, and D Y Y Y Y Y
Administrative Fees
5400 Benefit Program Revenue C Y Y Y Y
5409 Contra Revenue for Benefit Program D Y Y Y Y
Revenue
5500 Insurance and Guarantee Premium Revenue C N X Y

T/L S2 06-02 IV - 4+4 June 2006


Part 1
Fiscal Year 2006 Reporting
SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information/1

5509 Contra Revenue for Insurance and D N X Y


Guarantee Premium Revenue
5600 Donated Revenue - Financial Resources C N T
5609 Contra Revenue for Donations - Financial D N T
Resources
5610 Donated Revenue - Nonfinancial Resources C N T
5619 Contra Donated Revenue - Nonfinancial D N T
Resources
5700 Expended Appropriations C
5708 Expended Appropriations - Prior-Period C
Adjustments Due to Corrections of Errors
5709 Expended Appropriations - Prior-Period C
Adjustments Due to Changes in Accounting
Principles
5720 Financing Sources Transferred In Without C F Y
Reimbursement
5730 Financing Sources Transferred Out Without D F Y
Reimbursement
5740 Appropriated Earmarked Receipts C F Y
Transferred In
5745 Appropriated Earmarked Receipts D F Y
Transferred Out
5750 Expenditure Financing Sources - Transfers-In C F Y

5755 Nonexpenditure Financing Sources - C F Y


Transfers-In
5760 Expenditure Financing Sources - Transfers- D F Y
Out
5765 Nonexpenditure Financing Sources - D F Y
Transfers-Out
5780 Imputed Financing Sources C F Y
5790 Other Financing Sources C F Y
5799 Adjustment of Appropriations Used D
5800 Tax Revenue Collected C Y Y T Y
5801 Tax Revenue Accrual Adjustment C Y Y T Y
5809 Contra Revenue for Taxes D Y Y T Y
5890 Tax Revenue Refunds D Y Y T Y
5900 Other Revenue C Y Y Y Y Y
5909 Contra Revenue for Other Revenue D Y Y Y Y Y
5990 Collections for Others D Y Y Y Y S
5991 Accrued Collections for Others D Y Y Y Y S
6100 Operating Expenses/Program Costs D Y Y Y
6190 Contra Bad Debt Expense - Incurred for C Y Y Y
Others
6199 Adjustment to Subsidy Expense C N Y
6310 Interest Expenses on Borrowing From the D F Y Y
Bureau of the Public Debt and/or the Federal
Financing Bank
6320 Interest Expenses on Securities D Y Y Y
6330 Other Interest Expenses D Y Y Y Y
6400 Benefit Expense D Y Y Y
6500 Cost of Goods Sold D N Y
6600 Applied Overhead C N Y
6610 Cost Capitalization Offset C N Y
6710 Depreciation, Amortization, and Depletion D N Y
6720 Bad Debt Expense D Y Y Y
6730 Imputed Costs D F Y Y
6790 Other Expenses Not Requiring Budgetary D Y Y Y
Resources
6800 Future Funded Expenses D Y Y Y

T/L S2 06-02 IV - 5+4 June 2006


Part 1
Fiscal Year 2006 Reporting
SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting of Detailed Financial Information/1

6850 Employer Contributions to Employee Benefit D F Y Y


Programs Not Requiring Current-Year Budget
Authority (Unobligated)
6900 Nonproduction Costs D Y Y Y
7110 Gains on Disposition of Assets - Other C N Y Y
7111 Gains on Disposition of Investments C Y Y Y
7112 Gains on Disposition of Borrowings C F Y Y
7180 Unrealized Gains C Y Y Y
7190 Other Gains C Y Y Y Y
7210 Losses on Disposition of Assets - Other D N Y Y
7211 Losses on Disposition of Investments D Y Y Y
7212 Losses on Disposition of Borrowings D F Y Y
7280 Unrealized Losses D Y Y Y
7290 Other Losses D Y Y Y Y
7300 Extraordinary Items C N Y
7400 Prior-Period Adjustments Due to Corrections C Y Y
of Errors
7401 Prior-Period Adjustments Due to Changes in C Y Y
Accounting Principles
7500 Distribution of Income - Dividend D Y Y Y Y
7600 Changes in Actuarial Liability D N Y
8801 Offset for Purchases of Assets C Y Y
8802 Purchases of Property, Plant, and Equipment D Y Y

8803 Purchases of Inventory and Related D Y Y


Property
8804 Purchases of Assets - Other D Y Y

T/L S2 06-02 IV - 6+4 June 2006


Part 1
Fiscal Year 2006 Reporting
SUPPLEMENT
SECTION IV
Fiscal 2006 USSGL Account Attributes Required for FACTS I Reporting - Easy Reference/1
ADDITIONAL INFORMATION:

1/ For a description of USSGL account attributes, see the "FACTS I USSGL Account Attribute Definitions" in this section.

2/ "Y" in any attribute column indicates that the FACTS I user must provide a value/domain for the attribute. Trading Partner is required
with an "F" Federal/NonFederal attribute. See Note 5 for valid attribute values/domains.

3/ A blank space in any attribute column indicates that the FACTS I user should not provide an attribute value/domain.

4/ Shaded areas indicate that the correct attribute value/domain for the USSGL account will be automatically provided by FACTS I.

5/ Attribute values/domains are listed below:

Attribute Domain Domain Description

Budget Subfunction nnn 3-digit budget functional classification subfunction

Custodial/Noncustodial S Custodial
A Noncustodial

Debit/Credit C Credit
D Debit

Exchange/Nonexchange X Exchange Revenue


T Nonexchange Revenue

Federal/NonFederal F Federal
N NonFederal

Trading Partner nn 2-digit Treasury Department Code, required with Federal attribute

T/L S2 06-02 IV - 11 June 2006


GL Account No

GL AccountAccount
No Title
1000 Assets
1090 Fund Balance With Treasury Under a Continuing Resolution
1010 Fund Balance With Treasury
1100 Cash
1110 Undeposited Collections
1120 Imprest Funds
1130 Funds Held by the Public
1190 Other Cash
1195 Other Monetary Assets
1200 Foreign Currency
1300 Receivables
1310 Accounts Receivable
1319 Allowance for Loss on Accounts Receivable
1320 Employment Benefit Contributions Receivable
1325 Taxes Receivable
1329 Allowance for Loss on Taxes Receivable
1330 Receivable for Transfers of Currently Invested Balances
1335 Expenditure Transfers Receivable
1340 Interest Receivable
1349 Allowance for Loss on Interest Receivable
1350 Loans Receivable
1359 Allowance for Loss on Loans Receivable
1360 Penalties, Fines, and Administrative Fees Receivable
1369 Allowance for Loss on Penalties, Fines, and Administrative Fees Receivable
1399 Allowance for Subsidy
1400 Advances and Prepayments
1410 Advances to Others
1450 Prepayments
1500 Inventory and Related Property
1511 Operating Materials and Supplies Held for Use
1512 Operating Materials and Supplies Held in Reserve for Future Use
1513 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable
1514 Operating Materials and Supplies Held For Repair
1519 Operating Materials and Supplies - Allowance
1520 Inventory
1521 Inventory Purchased for Resale
1522 Inventory Held in Reserve for Future Sale
1523 Inventory Held for Repair
1524 Inventory - Excess, Obsolete, and Unserviceable
1525 Inventory - Raw Materials
1526 Inventory - Work-in-Process
1527 Inventory - Finished Goods
1529 Inventory - Allowance
1530 Seized Monetary Assets
1531 Seized Monetary Instruments
1532 Seized Cash Deposited
1540 Forfeited Property
1541 Forfeited Property Held for Sale
1542 Forfeited Property Held for Donation or Use
1549 Forfeited Property - Allowance
1550 Foreclosed Property
1551 Foreclosed Property
1559 Foreclosed Property - Allowance
1560 Commodities
1561 Commodities Held Under Price Support and Stabilization Support Programs
1569 Commodities - Allowance
1570 Stockpile Materials
1571 Stockpile Materials Held in Reserve
1572 Stockpile Materials Held for Sale
1590 Other Related Property
1591 Other Related Property
1599 Other Related Property - Allowance
1600 Investments
1610 Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt
1611 Discount on U.S. Treasury Securities Issued by the Bureau of the Public Debt
1612 Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt
1613 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt
1618 Market Adjustment - Investments
1620 Investments in Securities Other Than the Bureau of the Public Debt Securities
1621 Discount on Securities Other Than the Bureau of the Public Debt Securities
1622 Premium on Securities Other Than the Bureau of the Public Debt Securities
1623 Amortization of Discount and Premium on Securities Other Than the Bureau of the Public Debt Securities
1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
1638 Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1639 Contra Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1690 Other Investments
1700/1800 General Property, Plant, and Equipment
1711 Land and Land Rights
1712 Improvements to Land
1719 Accumulated Depreciation on Improvements to Land
1720 Construction-in-Progress
1730 Buildings, Improvements, and Renovations
1739 Accumulated Depreciation on Buildings, Improvements, and Renovations
1740 Other Structures and Facilities
1749 Accumulated Depreciation on Other Structures and Facilities
1750 Equipment
1759 Accumulated Depreciation on Equipment
1810 Assets Under Capital Lease
1819 Accumulated Depreciation on Assets Under Capital Lease
1820 Leasehold Improvements
1829 Accumulated Amortization on Leasehold Improvements
1830 Internal-Use Software
1832 Internal-Use Software in Development
1839 Accumulated Amortization on Internal-Use Software
1840 Other Natural Resources
1849 Allowance for Depletion
1890 Other General Property, Plant, and Equipment
1899 Accumulated Depreciation on Other General Property, Plant, and Equipment
1900 Other Assets
1921 Receivable From Appropriations
1990 Other Assets
2000 Liabilities
2110 Accounts Payable
2120 Disbursements in Transit
2130 Contract Holdbacks
2140 Accrued Interest Payable
2150 Payable for Transfers of Currently Invested Balances
2155 Expenditure Transfers Payable
2160 Entitlement Benefits Due and Payable
2170 Subsidy Payable to the Financing Account
2179 Contra Liability for Subsidy Payable to the Financing Account
2180 Loan Guarantee Liability
2190 Other Accrued Liabilities
2200 Accrued Liabilities - Payroll and Benefits
2210 Accrued Funded Payroll and Leave
2211 Withholdings Payable
2213 Employer Contributions and Payroll Taxes Payable
2215 Other Post-Employment Benefits Due and Payable
2216 Pension Benefits Due and Payable to Beneficiaries
2217 Benefit Premiums Payable to Carriers
2218 Life Insurance Benefits Due and Payable to Beneficiaries
2220 Unfunded Leave
2225 Unfunded FECA Liability
2290 Other Unfunded Employment Related Liability
2300 Unearned Revenue (Advances)
2310 Advances From Others
2320 Deferred Credits
2400 Liability for Deposit Funds, Clearing Accounts, and Undeposited Collections
2500 Debt
2510 Principal Payable to the Bureau of the Public Debt
2520 Principal Payable to the Federal Financing Bank
2530 Securities Issued by Federal Agencies Under General and Special Financing Authority
2531 Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority
2532 Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority
2533 Amortization of Discount and Premium on Securities Issued by Federal Agencies Under General and Special Finan
2540 Participation Certificates
2590 Other Debt
2600 Actuarial Liabilities
2610 Actuarial Pension Liability
2620 Actuarial Health Insurance Liability
2630 Actuarial Life Insurance Liability
2650 Actuarial FECA Liability
2690 Other Actuarial Liabilities
2900 Other Liabilities
2910 Prior Liens Outstanding on Acquired Collateral
2920 Contingent Liabilities
2940 Capital Lease Liability
2950 Liability for Subsidy Related to Undisbursed Loans
2960 Accounts Payable From Canceled Appropriations
2970 Resources Payable to Treasury
2980 Custodial Liability
2990 Other Liabilities
2995 Estimated Cleanup Cost Liability
3000 Net Position
3100 Unexpended Appropriations - Cumulative
3101 Unexpended Appropriations - Appropriations Received
3102 Unexpended Appropriations - Transfers-In
3103 Unexpended Appropriations - Transfers-Out
3106 Unexpended Appropriations - Adjustments
3107 Unexpended Appropriations - Used
3108 Unexpended Appropriations - Prior-Period Adjustments Due to Correction of Errors
3109 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles
3310 Cumulative Results of Operations
4000 Budgetary
4032 Estimated Indefinite Contract Authority
4034 Anticipated Adjustments to Contract Authority
4042 Estimated Indefinite Borrowing Authority
4044 Anticipated Reductions to Borrowing Authority
4047 Anticipated Transfers to the General Fund of the Treasury
4060 Anticipated Collections From Non-Federal Sources
4070 Anticipated Collections From Federal Sources
4080-90 Transfers of Receivables From Invested Balances
4081 Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred
4082 Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred
4083 Transfers - Current-Year Authority - Receivable - Transferred
4110 Appropriations Realized
4111 Debt Liquidation Appropriations
4112 Liquidation of Deficiency - Appropriations
4114 Appropriated Trust or Special Fund Receipts
4115 Loan Subsidy Appropriation
4117 Loan Administrative Expense Appropriation
4118 Reestimated Loan Subsidy Appropriation
4119 Other Appropriations Realized
4120 Appropriations Anticipated - Indefinite
4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities
4123 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction/Cancellation
4124 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation
4125 Loan Modification Adjustment Transfer Appropriation
4126 Amounts Appropriated From Specific Invested TAFS - Receivable
4127 Amounts Appropriated From Specific Invested TAFS - Payable
4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In
4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out
Contract Authority
4130 Appropriation To Liquidate Contract Authority Withdrawn
4131 Current-Year Contract Authority Realized
4132 Substitution of Contract Authority
4133 Decreases to Indefinite Contract Authority
4134 Contract Authority Withdrawn
4135 Contract Authority Liquidated
4136 Contract Authority To Be Liquidated by Trust Funds
4137 Transfers of Contract Authority
4138 Appropriation To Liquidate Contract Authority
4139 Contract Authority Carried Forward
Borrowing Authority
4140 Substitution of Borrowing Authority
4141 Current-Year Borrowing Authority Realized
4143 Decreases to Indefinite Borrowing Authority
4144 Borrowing Authority Withdrawn
4145 Borrowing Authority Converted to Cash
4146 Actual Repayments of Debt, Current-Year Authority
4147 Actual Repayments of Debt, Prior-Year Balances
4148 Resources Realized From Borrowing Authority
4149 Borrowing Authority Carried Forward
Other Budgetary Resources
4150 Reappropriations
4151 Actual Capital Transfers to the General Fund of the Treasury, Current-Year Authority
4152 Actual Capital Transfers to the General Fund of the Treasury, Prior-Year Balances
4157 Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation
4158 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation
4160 Anticipated Transfers - Current-Year Authority
4165 Allocations of Authority - Anticipated From Invested Balances
4166 Allocations of Realized Authority - To Be Transferred From Invested Balances
4167 Allocations of Realized Authority - Transferred From Invested Balances
4168 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary R
4170 Transfers - Current-Year Authority
4171 Non-Allocation Transfers of Invested Balances - Receivable
4172 Non-Allocation Transfers of Invested Balances - Payable
4173 Non-Allocation Transfers of Invested Balances - Transferred
4175 Allocation Transfers of Current-Year Authority for Non-Invested Accounts
4176 Allocation Transfers of Prior-Year Balances
4180 Anticipated Transfers - Prior-Year Balances
4190 Transfers - Prior-Year Balances
4191 Balance Transfers - Extensions of Availability Other Than Reappropriations
4192 Balance Transfers - Unexpired to Expired
4195 Transfer of Obligated Balances
4199 Transfer of Expired Expenditure Transfers - Receivable
4201 Total Actual Resources - Collected
4210 Anticipated Reimbursements and Other Income
4212 Liquidation of Deficiency - Offsetting Collections
4215 Anticipated Appropriation Trust Fund Expenditure Transfers
4220 Unfilled Customer Orders
4221 Unfilled Customer Orders Without Advance
4222 Unfilled Customer Orders With Advance
4225 Appropriation Trust Fund Expenditure Transfers - Receivable
4230 Unfilled Customer Orders Without Advance - Transferred
4231 Unfilled Customer Orders With Advance - Transferred
4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred
4233 Reimbursements and Other Income Earned - Receivable - Transferred
4234 Other Federal Receivables - Transferred
4251 Reimbursements and Other Income Earned - Receivable
4252 Reimbursements and Other Income Earned - Collected
4255 Appropriation Trust Fund Expenditure Transfers - Collected
4260 Actual Collections of "governmental-type" Fees
4261 Actual Collections of Business-Type Fees
4262 Actual Collections of Loan Principal
4263 Actual Collections of Loan Interest
4264 Actual Collections of Rent
4265 Actual Collections From Sale of Foreclosed Property
4266 Other Actual Business-Type Collections From Non-Federal Sources
4267 Other Actual "governmental-type" Collections From Non-Federal Sources
4271 Actual Program Fund Subsidy Collected
4273 Interest Collected From Treasury
4275 Actual Collections From Liquidating Fund
4276 Actual Collections From Financing Fund
4277 Other Actual Collections - Federal
4281 Actual Program Fund Subsidy Receivable
4283 Interest Receivable From Treasury
4285 Receivable From the Liquidating Fund
4286 Receivable From the Financing Fund
4287 Other Federal Receivables
4300 Budgetary Adjustments and Status of Resources - Unobligated
4310 Anticipated Recoveries of Prior-Year Obligations
4320 Adjustments for Changes In Prior-Year Allocations of Budgetary Resources
4350 Canceled Authority
4355 Cancellation of Appropriation From Unavailable Receipts
4356 Cancellation of Appropriation From Invested Balances
4357 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds
4382 Temporary Reduction - New Budget Authority
4383 Temporary Reduction - Prior-Year Balances
4384 Temporary Reduction/Cancellation Returned by Appropriation
4387 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority
4388 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances
4391 Adjustments to Indefinite No-Year Authority
4392 Permanent Reduction - New Budget Authority
4393 Permanent Reduction - Prior-Year Balances
4394 Receipts Unavailable for Obligation Upon Collection
4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary
4397 Receipts and Appropriations Temporarily Precluded From Obligation
4398 Offsetting Collections Temporarily Precluded From Obligation
4399 Special and Trust Fund Refunds and Recoveries Temporarily Precluded From Obligation
4420 Unapportioned Authority - Pending Rescission
4430 Unapportioned Authority - OMB Deferral
4450 Unapportioned Authority
4510 Apportionments
4520 Reserved for Agency Use
4530 Reserved for Agency Use
4540 Reserved for Agency Use
4550 Reserved for Agency Use
4560 Reserved for Agency Use
4570 Reserved for Agency Use
4580 Reserved for Agency Use
4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment
4610 Allotments - Realized Resources
4620 Unobligated Funds Exempt From Apportionment
4630 Funds Not Available for Commitment/Obligation
4650 Allotments - Expired Authority
4690 Anticipated Resources - Programs Exempt From Apportionment
4700 Commitments - Programs Subject to Apportionment
4720 Commitments - Programs Exempt From Apportionment
4800 Budgetary Adjustments and Status of Resources - Unexpended Obligations
4801 Undelivered Orders - Obligations, Unpaid
4802 Undelivered Orders - Obligations, Prepaid/Advanced
4831 Undelivered Orders - Obligations Transferred, Unpaid
4832 Undelivered Orders - Obligations Transferred, Prepaid/Advanced
4870 Downward Adjustments of Prior-Year Undelivered Orders
4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries
4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected
4880 Upward Adjustments of Prior-Year Undelivered Orders
4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid
4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced
4900 Expended Authority
4901 Delivered Orders - Obligations, Unpaid
4902 Delivered Orders - Obligations, Paid
4908 Authority Outlayed Not Yet Disbursed
4931 Delivered Orders - Obligations Transferred, Unpaid
4971 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries
4972 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected
4980 Upward Adjustments of Prior-Year Expended Authority
4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid
4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid
5000 Revenues and Other Financing Sources
5100 Revenue From Goods Sold
5109 Contra Revenue for Goods Sold
5200 Revenue From Services Provided
5209 Contra Revenue for Services Provided
5300 Interest and Penalties Revenue
5310 Interest Revenue - Other
5311 Interest Revenue - Investments
5312 Interest Revenue - Loans Receivable/Uninvested Funds
5317 Contra Revenue for Interest Revenue - Loans Receivable
5318 Contra Revenue for Interest Revenue - Investments
5319 Contra Revenue for Interest Revenue - Other
5320 Penalties, Fines, and Administrative Fees Revenue
5329 Contra Revenue for Penalties, Fines, and Administrative Fees
5400 Benefit Program Revenue
5409 Contra Revenue for Benefit Program Revenue
5500 Insurance and Guarantee Premium Revenue
5509 Contra Revenue for Insurance and Guarantee Premium Revenue
5600 Donated Revenue - Financial Resources
5609 Contra Revenue for Donations - Financial Resources
5610 Donated Revenue - Nonfinancial Resources
5619 Contra Donated Revenue - Nonfinancial Resources
5700 Expended Appropriations
5708 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors
5709 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles
5720 Financing Sources Transferred In Without Reimbursement
5730 Financing Sources Transferred Out Without Reimbursement
5740 Appropriated Earmarked Receipts Transferred In
5745 Appropriated Earmarked Receipts Transferred Out
5750 Expenditure Financing Sources - Transfers-In
5755 Nonexpenditure Financing Sources - Transfers-In
5760 Expenditure Financing Sources - Transfers-Out
5765 Nonexpenditure Financing Sources - Transfers-Out
5780 Imputed Financing Sources
5790 Other Financing Sources
5799 Adjustment of Appropriations Used
5800 Tax Revenue Collected
5801 Tax Revenue Accrual Adjustment
5809 Contra Revenue for Taxes
5890 Tax Revenue Refunds
5900 Other Revenue
5909 Contra Revenue for Other Revenue
5990 Collections for Others
5991 Accrued Collections for Others
6000 Expenses
6100 Operating Expenses/Program Costs
6190 Contra Bad Debt Expense - Incurred for Others
6199 Adjustment to Subsidy Expense
6310 Interest Expenses on Borrowing From the Bureau of the Public Debt and/or the Federal Financing Bank
6320 Interest Expenses on Securities
6330 Other Interest Expenses
6400 Benefit Expense
6500 Cost of Goods Sold
6600 Applied Overhead
6610 Cost Capitalization Offset
6710 Depreciation, Amortization, and Depletion
6720 Bad Debt Expense
6730 Imputed Costs
6790 Other Expenses Not Requiring Budgetary Resources
6800 Future Funded Expenses
6850 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated)
6900 Nonproduction Costs
7100 Gains
7110 Gains on Disposition of Assets - Other
7111 Gains on Disposition of Investments
7112 Gains on Disposition of Borrowings
7180 Unrealized Gains
7190 Other Gains
7200 Losses
7210 Losses on Disposition of Assets - Other
7211 Losses on Disposition of Investments
7212 Losses on Disposition of Borrowings
7280 Unrealized Losses
7290 Other Losses
7300 Extraordinary Items
7400 Prior-Period Adjustments Due to Corrections of Errors
7401 Prior-Period Adjustments Due to Changes in Accounting Principles
7500 Distribution of Income - Dividend
7600 Changes in Actuarial Liability
8000 Memorandum
8010 Guaranteed Loan Level
8015 Guaranteed Loan Level - Unapportioned
8020 Guaranteed Loan Level - Apportioned
8025 Reserved for Agency Use
8030 Reserved for Agency Use
8035 Reserved for Agency Use
8040 Guaranteed Loan Level - Used Authority
8045 Guaranteed Loan Level - Unused Authority
8050 Guaranteed Loan Principal Outstanding
8053 Guaranteed Loan New Disbursements by Lender
8056 Reserved for Agency Use
8059 Reserved for Agency Use
8062 Reserved for Agency Use
8065 Guaranteed Loan Collections, Defaults, and Adjustments
8068 Reserved for Agency Use
8070 Guaranteed Loan Cumulative Disbursements by Lenders
8101 Partial Authority Cancellation
8102 Offset for Partial Authority Cancellation
8801 Offset for Purchases of Assets
8802 Purchases of Property, Plant, and Equipment
8803 Purchases of Inventory and Related Property
8804 Purchases of Assets - Other
u of the Public Debt

c Debt Securities

the Public Debt


General and Special Financing Authority
e - Transferred

ary Reduction/Cancellation
Reduction/Cancellation
From Obligation
m Obligation

ed Balances - Temporary Reduction


ns, Refunds Collected
Financing Bank

get Authority (Unobligated)