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DRAFT USSGL by Fund Type*

*This is the general rule, there could be valid exceptions. The USSGL is based on Part 2 of the S2 06-02 USSGL TFM.

Fund Type
(There could be
valid exceptions)
USSGL No Account Title Special
1010 Fund Balance With Treasury x
1090 Fund Balance With Treasury Under a Continuing Resolution x
1110 Undeposited Collections x
1120 Imprest Funds x
1130 Funds Held by the Public x
1190 Other Cash
1195 Other Monetary Assets x
1200 Foreign Currency x
1310 Accounts Receivable x
1319 Allowance for Loss on Accounts Receivable x
1320 Employment Benefit Contributions Receivable x
1325 Taxes Receivable x
1329 Allowance for Loss on Taxes Receivable x
1330 Receivable for Transfers of Currently Invested Balances x
1335 Expenditure Transfers Receivable
1340 Interest Receivable x
1349 Allowance for Loss on Interest Receivable x
1350 Loans Receivable x
1359 Allowance for Loss on Loans Receivable x
1360 Penalties, Fines, and Administrative Fees Receivable x
1369 Allowance for Loss on Penalties, Fines, and Administrative Fees Receivable x
1399 Allowance for Subsidy
1410 Advances and Prepayments x
1511 Operating Materials and Supplies Held for Use x
1512 Operating Materials and Supplies Held in Reserve for Future Use x
1513 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable x
1514 Operating Materials and Supplies Held For Repair x
1519 Operating Materials and Supplies - Allowance x
1521 Inventory Purchased for Resale x

As of May 2007
1522 Inventory Held in Reserve for Future Sale x
1523 Inventory Held for Repair x
1524 Inventory - Excess, Obsolete, and Unserviceable x
1525 Inventory - Raw Materials x
1526 Inventory - Work-in-Process x
1527 Inventory - Finished Goods x
1529 Inventory - Allowance x
1531 Seized Monetary Instruments x
1532 Seized Cash Deposited x
1541 Forfeited Property Held for Sale x
1542 Forfeited Property Held for Donation or Use x
1549 Forfeited Property - Allowance x
1551 Foreclosed Property x
1559 Foreclosed Property - Allowance x
1561 Commodities Held Under Price Support and Stabilization Support Programs x
1569 Commodities - Allowance x
1571 Stockpile Materials Held in Reserve x
1572 Stockpile Materials Held for Sale x
1591 Other Related Property x
1599 Other Related Property - Allowance x
1610 Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt x
1611 Discount on U.S. Treasury Securities Issued by the Bureau of the Public Debt x
1612 Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt x
1613 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureauxof the Public Debt
1618 Market Adjustment - Investments x
1620 Investments in Securities Other Than the Bureau of the Public Debt Securities x
1621 Discount on Securities Other Than the Bureau of the Public Debt Securities x
1622 Premium on Securities Other Than the Bureau of the Public Debt Securities x
1623 Amortization of Discount and Premium on Securities Other Than the Bureau of the Public
x Debt Securities
1630 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
x
1631 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt x
1633 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of xthe Public Debt
1638 Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds x
1639 Contra Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds x
1690 Other Investments x
1711 Land and Land Rights x
1712 Improvements to Land x

As of May 2007
1719 Accumulated Depreciation on Improvements to Land x
1720 Construction-in-Progress x
1730 Buildings, Improvements, and Renovations x
1739 Accumulated Depreciation on Buildings, Improvements, and Renovations x
1740 Other Structures and Facilities x
1749 Accumulated Depreciation on Other Structures and Facilities x
1750 Equipment x
1759 Accumulated Depreciation on Equipment x
1810 Assets Under Capital Lease x
1819 Accumulated Depreciation on Assets Under Capital Lease x
1820 Leasehold Improvements x
1829 Accumulated Amortization on Leasehold Improvements x
1830 Internal-Use Software x
1832 Internal-Use Software in Development x
1839 Accumulated Amortization on Internal-Use Software x
1840 Other Natural Resources x
1849 Allowance for Depletion x
1890 Other General Property, Plant, and Equipment x
1899 Accumulated Depreciation on Other General Property, Plant, and Equipment x
1921 Receivable From Appropriations
1990 Other Assets x
2110 Accounts Payable x
2120 Disbursements in Transit x
2130 Contract Holdbacks x
2140 Accrued Interest Payable x
2150 Payable for Transfers of Currently Invested Balances x
2155 Expenditure Transfers Payable
2160 Entitlement Benefits Due and Payable x
2170 Subsidy Payable to the Financing Account
2179 Contra Liability for Subsidy Payable to the Financing Account
2180 Loan Guarantee Liability
2190 Other Liabilities With Related Budgetary Obligations x
2210 Accrued Funded Payroll and Leave x
2211 Withholdings Payable x
2213 Employer Contributions and Payroll Taxes Payable x
2215 Other Post-Employment Benefits Due and Payable x
2216 Pension Benefits Due and Payable to Beneficiaries x

As of May 2007
2217 Benefit Premiums Payable to Carriers x
2218 Life Insurance Benefits Due and Payable to Beneficiaries x
2220 Unfunded Leave x
2225 Unfunded FECA Liability x
2290 Other Unfunded Employment Related Liability x
2310 Liability for Advances and Prepayments x
2320 Other Deferred Revenue x
2400 Liability for Deposit Funds, Clearing Accounts, and Undeposited Collections
2510 Principal Payable to the Bureau of the Public Debt x
2520 Principal Payable to the Federal Financing Bank x
2530 Securities Issued by Federal Agencies Under General and Special Financing Authority x
2531 Discount on Securities Issued by Federal Agencies Under General and Special FinancingxAuthority
2532 Premium on Securities Issued by Federal Agencies Under General and Special FinancingxAuthority
2533 Amortization of Discount and Premium on Securities Issued by Federal Agencies Under xGeneral and Special Financing Authority
2540 Participation Certificates x
2590 Other Debt x
2610 Actuarial Pension Liability x
2620 Actuarial Health Insurance Liability x
2630 Actuarial Life Insurance Liability x
2650 Actuarial FECA Liability x
2690 Other Actuarial Liabilities x
2910 Prior Liens Outstanding on Acquired Collateral
2920 Contingent Liabilities x
2940 Capital Lease Liability x
2950 Liability for Subsidy Related to Undisbursed Loans
2960 Accounts Payable From Canceled Appropriations x
2970 Resources Payable to Treasury
2980 Custodial Liability x
2990 Other Liabilities Without Related Budgetary Obligations x
2995 Estimated Cleanup Cost Liability x
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

As of May 2007
Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting
3109 Principles
3310 Cumulative Results of Operations x
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 x
4060 Anticipated Collections From Non-Federal Sources x
4070 Anticipated Collections From Federal Sources x
Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS -
4081 Receivable - Transferred x
Allocations of Realized Authority - To Be Transferred From Invested Balances -
4082 Transferred x
4083 Transfers - Current-Year Authority - Receivable - Transferred x
4111 Debt Liquidation Appropriations x
4112 Liquidation of Deficiency - Appropriations x
4114 Appropriated Trust or Special Fund Receipts x
4115 Loan Subsidy Appropriation
4117 Loan Administrative Expense Appropriation
4118 Reestimated Loan Subsidy Appropriation
4119 Other Appropriations Realized
4120 Appropriations Anticipated - Indefinite x
4122 Authority Adjusted for Interest on the Bureau of the Public Debt Securities
Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable -
4123 Temporary Reduction/Cancellation x
Amounts Appropriated From Specific Invested TAFS Reclassified - Payable -
4124 Temporary Reduction/Cancellation x
4125 Loan Modification Adjustment Transfer Appropriation
4126 Amounts Appropriated From Specific Invested TAFS - Receivable x
4127 Amounts Appropriated From Specific Invested TAFS - Payable x
4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In x
4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out x
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

As of May 2007
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
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
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
Authority Made Available From Receipt or Appropriation Balances Previously
4157 Precluded From Obligation x
Authority Made Available From Offsetting Collection Balances Previously Precluded
4158 From Obligation x
4160 Anticipated Transfers - Current-Year Authority x
4165 Allocations of Authority - Anticipated From Invested Balances x
4166 Allocations of Realized Authority - To Be Transferred From Invested Balances x
4167 Allocations of Realized Authority - Transferred From Invested Balances x
Allocations of Realized Authority Reclassified - Authority To Be Transferred From
4168 Invested Balances - Temporary Reduction x
4170 Transfers - Current-Year Authority x
4171 Non-Allocation Transfers of Invested Balances - Receivable x
4172 Non-Allocation Transfers of Invested Balances - Payable x
4173 Non-Allocation Transfers of Invested Balances - Transferred x
4175 Allocation Transfers of Current-Year Authority for Non-Invested Accounts x
4176 Allocation Transfers of Prior-Year Balances x
4180 Anticipated Transfers - Prior-Year Balances x
4190 Transfers - Prior-Year Balances x
4191 Balance Transfers - Extensions of Availability Other Than Reappropriations x
4192 Balance Transfers - Unexpired to Expired x
4195 Transfer of Obligated Balances x

As of May 2007
4199 Transfer of Expired Expenditure Transfers - Receivable
4201 Total Actual Resources - Collected x
4210 Anticipated Reimbursements and Other Income x
4212 Liquidation of Deficiency - Offsetting Collections
4215 Anticipated Appropriation Trust Fund Expenditure Transfers
4221 Unfilled Customer Orders Without Advance x
4222 Unfilled Customer Orders With Advance x
4225 Appropriation Trust Fund Expenditure Transfers - Receivable
4230 Unfilled Customer Orders Without Advance - Transferred x
4231 Unfilled Customer Orders With Advance - Transferred x
4232 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred
4233 Reimbursements and Other Income Earned - Receivable - Transferred x
4234 Other Federal Receivables - Transferred x
4251 Reimbursements and Other Income Earned - Receivable x
4252 Reimbursements and Other Income Earned - Collected x
4255 Appropriation Trust Fund Expenditure Transfers - Collected
4260 Actual Collections of "governmental-type" Fees x
4261 Actual Collections of Business-Type Fees x
4262 Actual Collections of Loan Principal
4263 Actual Collections of Loan Interest
4264 Actual Collections of Rent x
4265 Actual Collections From Sale of Foreclosed Property x
4266 Other Actual Business-Type Collections From Non-Federal Sources x
4267 Other Actual "governmental-type" Collections From Non-Federal Sources x
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 x
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 x
4310 Anticipated Recoveries of Prior-Year Obligations x
4320 Adjustments for Changes In Prior-Year Allocations of Budgetary Resources
4350 Canceled Authority

As of May 2007
4355 Cancellation of Appropriation From Unavailable Receipts x
4356 Cancellation of Appropriation From Invested Balances x
Cancellation of Appropriated Amounts Receivable From Invested Trust or Special
4357 Funds x
4382 Temporary Reduction - New Budget Authority x
4383 Temporary Reduction - Prior-Year Balances x
4384 Temporary Reduction/Cancellation Returned by Appropriation x
Temporary Reduction of Appropriation From Unavailable Receipts, New Budget
4387 Authority x
Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year
4388 Balances x
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 x
4395 Authority Unavailable for Obligation Pursuant to Public Law - Temporary x
4397 Receipts and Appropriations Temporarily Precluded From Obligation x
4398 Offsetting Collections Temporarily Precluded From Obligation x
Special and Trust Fund Refunds and Recoveries Temporarily Precluded From
4399 Obligation x
4420 Unapportioned Authority - Pending Rescission x
4430 Unapportioned Authority - OMB Deferral x
4450 Unapportioned Authority x
4510 Apportionments x
4590 Apportionments - Anticipated Resources - Programs Subject to Apportionment x
4610 Allotments - Realized Resources x
4620 Unobligated Funds Exempt From Apportionment x
4630 Funds Not Available for Commitment/Obligation x
4650 Allotments - Expired Authority x
4690 Anticipated Resources - Programs Exempt From Apportionment x
4700 Commitments - Programs Subject to Apportionment x
4720 Commitments - Programs Exempt From Apportionment x
4801 Undelivered Orders - Obligations, Unpaid x
4802 Undelivered Orders - Obligations, Prepaid/Advanced x
4831 Undelivered Orders - Obligations Transferred, Unpaid x
4832 Undelivered Orders - Obligations Transferred, Prepaid/Advanced x
Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations,
4871 Recoveries x

As of May 2007
Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders -
4872 Obligations, Refunds Collected x
4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid x
Upward Adjustments of Prior-Year Undelivered Orders - Obligations,
4882 Prepaid/Advanced x
4901 Delivered Orders - Obligations, Unpaid x
4902 Delivered Orders - Obligations, Paid x
4908 Authority Outlayed Not Yet Disbursed x
4931 Delivered Orders - Obligations Transferred, Unpaid x
Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations,
4971 Recoveries x
Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds
4972 Collected x
4981 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid x
4982 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid x
5100 Revenue From Goods Sold x
5109 Contra Revenue for Goods Sold x
5200 Revenue From Services Provided x
5209 Contra Revenue for Services Provided x
5310 Interest Revenue - Other x
5311 Interest Revenue - Investments x
5312 Interest Revenue - Loans Receivable/Uninvested Funds
5317 Contra Revenue for Interest Revenue - Loans Receivable x
5318 Contra Revenue for Interest Revenue - Investments x
5319 Contra Revenue for Interest Revenue - Other x
5320 Penalties, Fines, and Administrative Fees Revenue x
5329 Contra Revenue for Penalties, Fines, and Administrative Fees x
5400 Benefit Program Revenue x
5409 Contra Revenue for Benefit Program Revenue x
5500 Insurance and Guarantee Premium Revenue x
5509 Contra Revenue for Insurance and Guarantee Premium Revenue x
5600 Donated Revenue - Financial Resources x
5609 Contra Revenue for Donations - Financial Resources x
5610 Donated Revenue - Nonfinancial Resources x
5619 Contra Donated Revenue - Nonfinancial Resources x
5700 Expended Appropriations
5708 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors x

As of May 2007
Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting
5709 Principles x
5720 Financing Sources Transferred In Without Reimbursement x
5730 Financing Sources Transferred Out Without Reimbursement x
5740 Appropriated Earmarked Receipts Transferred In x
5745 Appropriated Earmarked Receipts Transferred Out x
5750 Expenditure Financing Sources - Transfers-In x
5755 Nonexpenditure Financing Sources - Transfers-In x
5760 Expenditure Financing Sources - Transfers-Out x
5765 Nonexpenditure Financing Sources - Transfers-Out x
5780 Imputed Financing Sources x
5790 Other Financing Sources x
5799 Adjustment of Appropriations Used
5800 Tax Revenue Collected x
5801 Tax Revenue Accrual Adjustment x
5809 Contra Revenue for Taxes x
5890 Tax Revenue Refunds x
5900 Other Revenue x
5909 Contra Revenue for Other Revenue x
5990 Collections for Others x
5991 Accrued Collections for Others x
6100 Operating Expenses/Program Costs x
6190 Contra Bad Debt Expense - Incurred for Others x
6199 Adjustment to Subsidy Expense
Interest Expenses on Borrowing From the Bureau of the Public Debt and/or the Federal
6310 Financing Bank x
6320 Interest Expenses on Securities x
6330 Other Interest Expenses x
6400 Benefit Expense x
6500 Cost of Goods Sold
6600 Applied Overhead x
6610 Cost Capitalization Offset x
6710 Depreciation, Amortization, and Depletion x
6720 Bad Debt Expense x
6730 Imputed Costs x
6790 Other Expenses Not Requiring Budgetary Resources x
6800 Future Funded Expenses x

As of May 2007
Employer Contributions to Employee Benefit Programs Not Requiring Current-Year
6850 Budget Authority (Unobligated) x
6900 Nonproduction Costs x
7110 Gains on Disposition of Assets - Other x
7111 Gains on Disposition of Investments x
7112 Gains on Disposition of Borrowings
7180 Unrealized Gains x
7190 Other Gains x
7210 Losses on Disposition of Assets - Other x
7211 Losses on Disposition of Investments x
7212 Losses on Disposition of Borrowings
7280 Unrealized Losses x
7290 Other Losses x
7300 Extraordinary Items x
7400 Prior-Period Adjustments Due to Corrections of Errors x
7401 Prior-Period Adjustments Due to Changes in Accounting Principles x
7500 Distribution of Income - Dividend x
7600 Changes in Actuarial Liability x
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 x

As of May 2007
8802 Purchases of Property, Plant, and Equipment x
8803 Purchases of Inventory and Related Property x
8804 Purchases of Assets - Other x

As of May 2007
Draft - IRC Working Document

SPECIAL FUND EXPENDITURE TRIAL BALANCE TIE-POINTS* - DRAFT

* This workbook was prepared using the USSGL TFM S2 06-02 Part 2.

ACCOUNT AMOUNT
(pre-closing ending balance
NUMBER unless noted otherwise) DIFFERENCE
Note: Use a positive number for Debit balance and a negative number for Credit balance.
1. Assets = Liab. , Net Position , Revenue, Expenses, and Gains/Losses (Preclosing)

Proprietary
1010 Fund Balance With Treasury
1090 Fund Balance With Treasury Under a Continuing Resolution
1110 Undeposited Collections
1120 Imprest Funds
1130 Funds Held by the Public
1195 Other Monetary Assets
1200 Foreign Currency
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
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
Allowance for Loss on Penalties, Fines, and Administrative Fees
1369 Receivable
1410 Advances and Prepayments
1511 Operating Materials and Supplies Held for Use
1512 Operating Materials and Supplies Held in Reserve for Future Use
Operating Materials and Supplies - Excess, Obsolete, and
1513 Unserviceable
1514 Operating Materials and Supplies Held For Repair
1519 Operating Materials and Supplies - Allowance
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
1531 Seized Monetary Instruments
1532 Seized Cash Deposited
1541 Forfeited Property Held for Sale
1542 Forfeited Property Held for Donation or Use
1549 Forfeited Property - Allowance
1551 Foreclosed Property
1559 Foreclosed Property - Allowance
Commodities Held Under Price Support and Stabilization Support
1561 Programs
1569 Commodities - Allowance
1571 Stockpile Materials Held in Reserve
1572 Stockpile Materials Held for Sale
1591 Other Related Property
1599 Other Related Property - Allowance
Investments in U.S. Treasury Securities Issued by the Bureau of the
1610 Public Debt
Discount on U.S. Treasury Securities Issued by the Bureau of the
1611 Public Debt

As of May 2007 Special Fund Trial Bal TP 1_12 13 of 52


Draft - IRC Working Document

Premium on U.S. Treasury Securities Issued by the Bureau of the


1612 Public Debt
Amortization of Discount and Premium on U.S. Treasury Securities
1613 Issued by the Bureau of the Public Debt
1618 Market Adjustment - Investments
Investments in Securities Other Than the Bureau of the Public Debt
1620 Securities
Discount on Securities Other Than the Bureau of the Public Debt
1621 Securities
Premium on Securities Other Than the Bureau of the Public Debt
1622 Securities
Amortization of Discount and Premium on Securities Other Than the
1623 Bureau of the Public Debt Securities
Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau
1630 of the Public Debt
Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of
1631 the Public Debt
Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued
1633 by the Bureau of the Public Debt
Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1638
Contra Market Adjustment - Investments in U.S. Treasury Zero
1639 Coupon Bonds
1690 Other Investments
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
Accumulated Depreciation on Buildings, Improvements, and
1739 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
Accumulated Depreciation on Other General Property, Plant, and
1899 Equipment
1990 Other Assets
TOTAL 0.00

Proprietary
2110 Accounts Payable
2120 Disbursements in Transit
2130 Contract Holdbacks
2140 Accrued Interest Payable
2150 Payable for Transfers of Currently Invested Balances
2160 Entitlement Benefits Due and Payable
2190 Other Liabilities With Related Budgetary Obligations
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
2310 Liability for Advances and Prepayments
2320 Other Deferred Revenue
2510 Principal Payable to the Bureau of the Public Debt
2520 Principal Payable to the Federal Financing Bank

As of May 2007 Special Fund Trial Bal TP 1_12 14 of 52


Draft - IRC Working Document

2530 Securities Issued by Federal Agencies Under General and Special


2531 Financingon
Discount Authority
Securities Issued by Federal Agencies Under General and
2532 Special Financing
Premium Authority
on Securities Issued by Federal Agencies Under General and
2533 Special Financing
Amortization Authority
of Discount and Premium on Securities Issued by Federal
2540 Agencies Under
Participation General and Special Financing Authority
Certificates
2590 Other Debt
2610 Actuarial Pension Liability
2620 Actuarial Health Insurance Liability
2630 Actuarial Life Insurance Liability
2650 Actuarial FECA Liability
2690 Other Actuarial Liabilities
2920 Contingent Liabilities
2940 Capital Lease Liability
2960 Accounts Payable From Canceled Appropriations
2980 Custodial Liability
2990 Other Liabilities Without Related Budgetary Obligations
2995 Estimated Cleanup Cost Liability
3310 Cumulative Results of Operations
5100 Revenue From Goods Sold
5109 Contra Revenue for Goods Sold
5200 Revenue From Services Provided
5209 Contra Revenue for Services Provided
5310 Interest Revenue - Other
5311 Interest Revenue - Investments
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
Expended Appropriations - Prior-Period Adjustments Due to
5708 Corrections of Errors
Expended Appropriations - Prior-Period Adjustments Due to Changes
5709 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
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
6100 Operating Expenses/Program Costs
6190 Contra Bad Debt Expense - Incurred for Others
Interest Expenses on Borrowing From the Bureau of the Public Debt
6310 and/or the Federal Financing Bank
6320 Interest Expenses on Securities
6330 Other Interest Expenses
6400 Benefit Expense
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
Employer Contributions to Employee Benefit Programs Not Requiring
6850 Current-Year Budget Authority (Unobligated)

As of May 2007 Special Fund Trial Bal TP 1_12 15 of 52


Draft - IRC Working Document

6900 Nonproduction Costs


7110 Gains on Disposition of Assets - Other
7111 Gains on Disposition of Investments
7180 Unrealized Gains
7190 Other Gains
7210 Losses on Disposition of Assets - Other
7211 Losses on Disposition of Investments
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
TOTAL 0.00 0.00

2. Budgetary Cash = Proprietary Cash


Note, Tie-Point 2A and 2B applies to Special Fund Expenditure Accounts and allows for reimbursable activity.

2A Direct Method
Budgetary
4114 Appropriated Trust or Special Fund Receipts
4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In
Amounts Appropriated From Specific Invested TAFS - Transfers-Out
4129
Allocations of Realized Authority - Transferred From Invested
4167 Balances
4170 Transfers - Current-Year Authority
4173 Non-Allocation Transfers of Invested Balances - Transferred
Allocation Transfers of Current-Year Authority for Non-Invested
4175 Accounts
4190 Transfers - Prior-Year Balances
Balance Transfers - Extensions of Availability Other Than
4191 Reappropriations
4195 Transfer of Obligated Balances
4201 Total Actual Resources - Collected
4222 Unfilled Customer Orders With Advance
4231 Unfilled Customer Orders With Advance - Transferred
4252 Reimbursements and Other Income Earned - Collected
4260 Actual Collections of "governmental-type" Fees
4261 Actual Collections of Business-Type Fees
4264 Actual Collections of Rent
4265 Actual Collections From Sale of Foreclosed Property
4266 Other Actual Business-Type Collections From Non-Federal Sources
Other Actual "governmental-type" Collections From Non-Federal
4267 Sources
4277 Other Actual Collections - Federal
4355 Cancellation of Appropriation From Unavailable Receipts
4356 Cancellation of Appropriation From Invested Balances
Temporary Reduction of Appropriation From Unavailable Receipts,
4387 New Budget Authority
Temporary Reduction of Appropriation From Unavailable Receipts,
4388 Prior-Year Balances
4802 Undelivered Orders - Obligations, Prepaid/Advanced
4832 Undelivered Orders - Obligations Transferred, Prepaid/Advanced
Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered
4872 Orders - Obligations, Refunds Collected
Upward Adjustments of Prior-Year Undelivered Orders - Obligations,
4882 Prepaid/Advanced
4902 Delivered Orders - Obligations, Paid
Downward Adjustments of Prior-Year Paid Delivered Orders -
4972 Obligations, Refunds Collected
Upward Adjustments of Prior-Year Delivered Orders - Obligations,
4982 Paid
0.00

As of May 2007 Special Fund Trial Bal TP 1_12 16 of 52


Draft - IRC Working Document

Proprietary
1010 Fund Balance With Treasury
1120 Imprest Funds
1130 Funds Held by the Public
Investments in U.S. Treasury Securities Issued by the Bureau of the
1610 F Public Debt
Discount on U.S. Treasury Securities Issued by the Bureau of the
1611 F Public Debt
1618 F Market Adjustment - Investments
Investments in Securities Other Than the Bureau of the Public Debt
1620 F Securities
Discount on Securities Other Than the Bureau of the Public Debt
1621 F Securities
Premium on Securities Other Than the Bureau of the Public Debt
1622 F Securities
Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau
1630 F of the Public Debt
Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of
1631 F the Public Debt
Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1638 F
Contra Market Adjustment - Investments in U.S. Treasury Zero
1639 F Coupon Bonds
TOTAL 0.00 0.00

2B. Indirect Method


Budgetary
4060 Anticipated Collections From Non-Federal Sources
4070 Anticipated Collections From Federal Sources
Amounts Appropriated From a Specific Treasury-Managed Trust Fund
4081 TAFS - Receivable - Transferred
Allocations of Realized Authority - To Be Transferred From Invested
4082 Balances - Transferred
4083 Transfers - Current-Year Authority - Receivable - Transferred
4120 Appropriations Anticipated - Indefinite
Amounts Appropriated From Specific Invested TAFS Reclassified -
4123 Receivable - Temporary Reduction/Cancellation
Amounts Appropriated From Specific Invested TAFS Reclassified -
4124 Payable - Temporary Reduction/Cancellation
4126 Amounts Appropriated From Specific Invested TAFS - Receivable
4127 Amounts Appropriated From Specific Invested TAFS - Payable
Authority Made Available From Receipt or Appropriation Balances
4157 Previously Precluded From Obligation
4160 Anticipated Transfers - Current-Year Authority
4165 Allocations of Authority - Anticipated From Invested Balances
Allocations of Realized Authority - To Be Transferred From Invested
4166 Balances
Allocations of Realized Authority Reclassified - Authority To Be
4168 Transferred From Invested Balances - Temporary Reduction
4171 Non-Allocation Transfers of Invested Balances - Receivable
4172 Non-Allocation Transfers of Invested Balances - Payable
4180 Anticipated Transfers - Prior-Year Balances
4210 Anticipated Reimbursements and Other Income
4221 Unfilled Customer Orders Without Advance
4230 Unfilled Customer Orders Without Advance - Transferred
Reimbursements and Other Income Earned - Receivable - Transferred
4233
4234 Other Federal Receivables - Transferred
4251 Reimbursements and Other Income Earned - Receivable
4287 Other Federal Receivables
4310 Anticipated Recoveries of Prior-Year Obligations
4382 Temporary Reduction - New Budget Authority
4383 Temporary Reduction - Prior-Year Balances
4394 Receipts Unavailable for Obligation Upon Collection
Authority Unavailable for Obligation Pursuant to Public Law -
4395 Temporary
4397 Receipts and Appropriations Temporarily Precluded From Obligation
Special and Trust Fund Refunds and Recoveries Temporarily
4399 Precluded From Obligation
4420 Unapportioned Authority - Pending Rescission
4430 Unapportioned Authority - OMB Deferral
4450 Unapportioned Authority
4510 Apportionments
Apportionments - Anticipated Resources - Programs Subject to
4590 Apportionment

As of May 2007 Special Fund Trial Bal TP 1_12 17 of 52


Draft - IRC Working Document

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
4801 Undelivered Orders - Obligations, Unpaid
4831 Undelivered Orders - Obligations Transferred, Unpaid
Downward Adjustments of Prior-Year Unpaid Undelivered Orders -
4871 Obligations, Recoveries
Upward Adjustments of Prior-Year Undelivered Orders - Obligations,
4881 Unpaid
4901 Delivered Orders - Obligations, Unpaid
4931 Delivered Orders - Obligations Transferred, Unpaid
Downward Adjustments of Prior-Year Unpaid Delivered Orders -
4971 Obligations, Recoveries
Upward Adjustments of Prior-Year Delivered Orders - Obligations,
4981 Unpaid
TOTAL 0.00

As of May 2007 Special Fund Trial Bal TP 1_12 18 of 52


Draft - IRC Working Document

Proprietary
1010 Fund Balance With Treasury
1120 Imprest Funds
1130 Funds Held by the Public
Investments in U.S. Treasury Securities Issued by the Bureau of the
1610 F Public Debt
Discount on U.S. Treasury Securities Issued by the Bureau of the
1611 F Public Debt
1618 F Market Adjustment - Investments
Investments in Securities Other Than the Bureau of the Public Debt
1620 F Securities
Discount on Securities Other Than the Bureau of the Public Debt
1621 F Securities
Premium on Securities Other Than the Bureau of the Public Debt
1622 F Securities
Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau
1630 F of the Public Debt
Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of
1631 F the Public Debt
Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1638 F
Contra Market Adjustment - Investments in U.S. Treasury Zero
1639 F Coupon Bonds
TOTAL 0.00 0.00

3. Unpaid Expended Authority = Accounts Payable

Budgetary
4901 Delivered Orders - Obligations, Unpaid
4931 Delivered Orders - Obligations Transferred, Unpaid
Downward Adjustments of Prior-Year Unpaid Delivered Orders -
4971 Obligations, Recoveries
Upward Adjustments of Prior-Year Delivered Orders - Obligations,
4981 Unpaid
TOTAL 0.00

Proprietary
2110 Accounts Payable
2120 Disbursements in Transit
2130 Contract Holdbacks
2140 Accrued Interest Payable
2160 Entitlement Benefits Due and Payable
2190 Other Liabilities With Related Budgetary Obligations
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
2940 Capital Lease Liability
TOTAL 0.00 0.00

As of May 2007 Special Fund Trial Bal TP 1_12 19 of 52


Draft - IRC Working Document

4. Expended Obligations = Proprietary Costs and Capitalized Costs


Note, If there were prior-period adjustments posted during the accounting period, then further analysis of the TP is necessary.
Budgetary
4901 E-B Delivered Orders - Obligations, Unpaid
4902 Delivered Orders - Obligations, Paid
Downward Adjustments of Prior-Year Unpaid Delivered Orders -
4971 Obligations, Recoveries
Downward Adjustments of Prior-Year Paid Delivered Orders -
4972 Obligations, Refunds Collected
Upward Adjustments of Prior-Year Delivered Orders - Obligations,
4981 Unpaid
Upward Adjustments of Prior-Year Delivered Orders - Obligations,
4982 Paid
TOTAL 0.00

Proprietary
5760 Expenditure Financing Sources - Transfers-Out
6100 Operating Expenses/Program Costs
Interest Expenses on Borrowing From the Bureau of the Public Debt
6310 and/or the Federal Financing Bank
6320 Interest Expenses on Securities
6330 Other Interest Expenses
6400 Benefit Expense
6900 Nonproduction Costs
8802 Purchases of Property, Plant, and Equipment
8803 Purchases of Inventory and Related Property
8804 Purchases of Assets - Other
TOTAL 0.00 0.00
5. Total Advances and Other Prepayments = Undelivered Orders Prepaid/Advanced

Budgetary
4802 Undelivered Orders - Obligations, Prepaid/Advanced
4832 Undelivered Orders - Obligations Transferred, Prepaid/Advanced
Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered
4872 Orders - Obligations, Refunds Collected
Upward Adjustments of Prior-Year Undelivered Orders - Obligations,
4882 Prepaid/Advanced
TOTAL 0.00

Proprietary
1410 Advances and Prepayments
TOTAL 0.00 0.00

6. Unfilled Customer Orders with Advance = Unearned Revenues

Budgetary
4222 Unfilled Customer Orders With Advance
TOTAL 0.00

Proprietary
2310 Liability for Advances and Prepayments
TOTAL 0.00 0.00

7. Expended Authority = Expended Appropriations

This tie-point is not applicable for Special Funds unless they are permitted to use USSGL 4119, "Other Appropriations
Realized." If this TAFS is permitted to use USSGL 4119, "Other Appropriations Realized", see the Special Fund
Supplemental TP number 7 in this workbook.

As of May 2007 Special Fund Trial Bal TP 1_12 20 of 52


Draft - IRC Working Document

8. Anticipated Resource = Anticipated Status


Note, This Tie-Point will only work when the Anticipated Resources are a normal balance and before fourth quarter adjustments.
Anticipated Resource
4060 Anticipated Collections From Non-Federal Sources
4070 Anticipated Collections From Federal Sources
4120 Appropriations Anticipated - Indefinite
4160 Anticipated Transfers - Current-Year Authority
4180 Anticipated Transfers - Prior-Year Balances
4210 Anticipated Reimbursements and Other Income
4310 Anticipated Recoveries of Prior-Year Obligations
Total 0.00

Anticipated Status
4590 Apportionments - Anticipated Resources - Programs Subject to
Apportionment
4690 Anticipated Resources - Programs Exempt From Apportionment
Total 0.00 0.00

9. Receivables Budgetary = Federal Receivables Proprietary

Budgetary
4126 Amounts Appropriated From Specific Invested TAFS - Receivable
4166 Allocations of Realized Authority - To Be Transferred From Invested
Balances
4171 Non-Allocation Transfers of Invested Balances - Receivable
4233 Reimbursements and Other Income Earned - Receivable - Transferred
4234 Other Federal Receivables - Transferred
4251 Reimbursements and Other Income Earned - Receivable
4287 Other Federal Receivables
Total 0.00

Proprietary
1310 Accounts Receivable
1320 Employment Benefit Contributions Receivable
1330 F Receivable for Transfers of Currently Invested Balances
1340 Interest Receivable
1360 Penalties, Fines, and Administrative Fees Receivable
Total 0.00 0.00

10. Budgetary Offsetting Collections = Proprietary Revenue

Budgetary
4251 E-B Reimbursements and Other Income Earned - Receivable
4252 Reimbursements and Other Income Earned - Collected
4277 Other Actual Collections - Federal
4287 E-B Other Federal Receivables
Total 0.00

Proprietary
5100 F Revenue From Goods Sold
5109 F Contra Revenue for Goods Sold
5200 F Revenue From Services Provided
5209 F Contra Revenue for Services Provided
5310 F Interest Revenue - Other
5311 F Interest Revenue - Investments
5317 F Contra Revenue for Interest Revenue - Loans Receivable
5318 F Contra Revenue for Interest Revenue - Investments
5319 F Contra Revenue for Interest Revenue - Other
5320 F Penalties, Fines, and Administrative Fees Revenue
5329 F Contra Revenue for Penalties, Fines, and Administrative Fees
5400 F Benefit Program Revenue
5409 F Contra Revenue for Benefit Program Revenue
5500 F Insurance and Guarantee Premium Revenue

As of May 2007 Special Fund Trial Bal TP 1_12 21 of 52


Draft - IRC Working Document

5509 F Contra Revenue for Insurance and Guarantee Premium Revenue


5900 F Other Revenue
5909 F Contra Revenue for Other Revenue
Total 0.00 0.00
Note: Revenue from the public is not a budgetary resource until it is collected.
11. Appropriations Derived from the General Fund of the Treasury Budgetary = General Fund Appropriation Received
Proprietary

This tie-point is not applicable for Special Funds unless they are permitted to use USSGL 4119, "Other Appropriations
Realized." If this TAFS is permitted to use USSGL 4119, "Other Appropriations Realized", see the Special Fund
Supplemental TP number 11 in this workbook.

12. Unexpended Appropriations Budgetary = Unexpended Appropriation Proprietary

This tie-point is not applicable for Special Funds unless they are permitted to use USSGL 4119, "Other Appropriations
Realized." If this TAFS is permitted to use USSGL 4119, "Other Appropriations Realized", see the Special Fund
Supplemental TP number 13 in this workbook.

As of May 2007 Special Fund Trial Bal TP 1_12 22 of 52


Draft - IRC Working Document

SPECIAL FUND EXPENDITURE TRIAL BALANCE TIE-POINTS* - DRAFT

* This workbook was prepared using the USSGL TFM S2 06-02 Part 2.
Note. This Tie-Point adds across.
ACCOUNT ACCOUNT
NUMBER AMOUNT - NUMBER AMOUNT = DIFFERENCE
Note: Use a positive number for Debit balance and a negative number for Credit balance.

13. Post-Close (Prior Year) = Beginning (Current Year)


Post Close (PY) Beginning (CY)
Fund Balance With Treasury
1010 1010 0.00
Undeposited Collections
1110 N 1110 N 0.00
Imprest Funds
1120 N 1120 N 0.00
Funds Held by the Public
1130 N 1130 N 0.00
Other Monetary Assets
1195 N 1195 N 0.00
Foreign Currency
1200 N 1200 N 0.00
Accounts Receivable
1310 F 1310 F 0.00
Accounts Receivable
1310 N 1310 N 0.00
Allowance for Loss on Accounts Receivable
1319 F 1319 F 0.00
Allowance for Loss on Accounts Receivable
1319 N 1319 N 0.00
Employment Benefit Contributions Receivable
1320 F 1320 F 0.00
Employment Benefit Contributions Receivable
1320 N 1320 N 0.00
Taxes Receivable
1325 N 1325 N 0.00
Allowance for Loss on Taxes Receivable
1329 N 1329 N 0.00
Receivable for Transfers of Currently Invested Balances
1330 F 1330 F 0.00
Interest Receivable
1340 F 1340 F 0.00
Interest Receivable
1340 N 1340 N 0.00
Allowance for Loss on Interest Receivable
1349 F 1349 F 0.00
Allowance for Loss on Interest Receivable
1349 N 1349 N 0.00
Loans Receivable
1350 F 1350 F 0.00
Loans Receivable
1350 N 1350 N 0.00
Allowance for Loss on Loans Receivable
1359 F 1359 F 0.00
Allowance for Loss on Loans Receivable
1359 N 1359 N 0.00
Penalties, Fines, and Administrative Fees Receivable
1360 F 1360 F 0.00
Penalties, Fines, and Administrative Fees Receivable
1360 N 1360 N 0.00
Allowance for Loss on Penalties, Fines, and Administrative Fees Receivable
1369 F 1369 F 0.00
Allowance for Loss on Penalties, Fines, and Administrative Fees Receivable
1369 N 1369 N 0.00
Advances and Prepayments
1410 F 1410 F 0.00
Advances and Prepayments
1410 N 1410 N 0.00
Operating Materials and Supplies Held for Use
1511 N 1511 N 0.00
Operating Materials and Supplies Held in Reserve for Future Use
1512 N 1512 N 0.00
Operating Materials and Supplies - Excess, Obsolete, and Unserviceable
1513 N 1513 N 0.00
Operating Materials and Supplies Held For Repair
1514 N 1514 N 0.00
Operating Materials and Supplies - Allowance
1519 N 1519 N 0.00
Inventory Purchased for Resale
1521 N 1521 N 0.00
Inventory Held in Reserve for Future Sale
1522 N 1522 N 0.00
Inventory Held for Repair
1523 N 1523 N 0.00
Inventory - Excess, Obsolete, and Unserviceable
1524 N 1524 N 0.00
Inventory - Raw Materials
1525 N 1525 N 0.00
Inventory - Work-in-Process
1526 N 1526 N 0.00

As of May 2007 Special Fund Trial Bal TP 13_14 23 of 52


Draft - IRC Working Document

Inventory - Finished Goods


1527 N 1527 N 0.00
Inventory - Allowance
1529 N 1529 N 0.00
Seized Monetary Instruments
1531 N 1531 N 0.00
Seized Cash Deposited
1532 N 1532 N 0.00
Forfeited Property Held for Sale
1541 N 1541 N 0.00
Forfeited Property Held for Donation or Use
1542 N 1542 N 0.00
Forfeited Property - Allowance
1549 N 1549 N 0.00
Foreclosed Property
1551 N 1551 N 0.00
Foreclosed Property - Allowance
1559 N 1559 N 0.00
Commodities Held Under Price Support and Stabilization Support Programs
1561 N 1561 N 0.00
Post Close (PY) Beginning (CY)
Commodities - Allowance
1569 N 1569 N 0.00
Stockpile Materials Held in Reserve
1571 N 1571 N 0.00
Stockpile Materials Held for Sale
1572 N 1572 N 0.00
Other Related Property
1591 N 1591 N 0.00
Other Related Property - Allowance
1599 N 1599 N 0.00
Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt
1610 F 1610 F 0.00
Discount on U.S. Treasury Securities Issued by the Bureau of the Public Debt
1611 F 1611 F 0.00
Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt
1612 F 1612 F 0.00
Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt
1613 F 1613 F 0.00
Market Adjustment - Investments
1618 F 1618 F 0.00
Market Adjustment - Investments
1618 N 1618 N 0.00
Investments in Securities Other Than the Bureau of the Public Debt Securities
1620 F 1620 F 0.00
Investments in Securities Other Than the Bureau of the Public Debt Securities
1620 N 1620 N 0.00
Discount on Securities Other Than the Bureau of the Public Debt Securities
1621 F 1621 F 0.00
Discount on Securities Other Than the Bureau of the Public Debt Securities
1621 N 1621 N 0.00
Premium on Securities Other Than the Bureau of the Public Debt Securities
1622 F 1622 F 0.00
Premium on Securities Other Than the Bureau of the Public Debt Securities
1622 N 1622 N 0.00
Amortization of Discount and Premium on Securities Other Than the Bureau of the Public Debt Securities
1623 F 1623 F 0.00
Amortization of Discount and Premium on Securities Other Than the Bureau of the Public Debt Securities
1623 N 1623 N 0.00
Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
1630 F 1630 F 0.00
Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
1631 F 1631 F 0.00
Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Public Debt
1633 F 1633 F 0.00
Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1638 F 1638 F 0.00
Contra Market Adjustment - Investments in U.S. Treasury Zero Coupon Bonds
1639 F 1639 F 0.00
Other Investments
1690 F 1690 F 0.00
Other Investments
1690 N 1690 N 0.00
Land and Land Rights
1711 N 1711 N 0.00
Improvements to Land
1712 N 1712 N 0.00
Accumulated Depreciation on Improvements to Land
1719 N 1719 N 0.00
Construction-in-Progress
1720 N 1720 N 0.00
Buildings, Improvements, and Renovations
1730 N 1730 N 0.00
Accumulated Depreciation on Buildings, Improvements, and Renovations
1739 N 1739 N 0.00
Other Structures and Facilities
1740 N 1740 N 0.00
Accumulated Depreciation on Other Structures and Facilities
1749 N 1749 N 0.00
Equipment
1750 N 1750 N 0.00
Accumulated Depreciation on Equipment
1759 N 1759 N 0.00
Assets Under Capital Lease
1810 N 1810 N 0.00
Accumulated Depreciation on Assets Under Capital Lease
1819 N 1819 N 0.00

As of May 2007 Special Fund Trial Bal TP 13_14 24 of 52


Draft - IRC Working Document

Leasehold Improvements
1820 N 1820 N 0.00
Accumulated Amortization on Leasehold Improvements
1829 N 1829 N 0.00
Post Close (PY) Beginning (CY)
Internal-Use Software
1830 N 1830 N 0.00
Internal-Use Software in Development
1832 N 1832 N 0.00
Accumulated Amortization on Internal-Use Software
1839 N 1839 N 0.00
Other Natural Resources
1840 N 1840 N 0.00
Allowance for Depletion
1849 N 1849 N 0.00
Other General Property, Plant, and Equipment
1890 N 1890 N 0.00
Accumulated Depreciation on Other General Property, Plant, and Equipment
1899 N 1899 N 0.00
Other Assets
1990 F 1990 F 0.00
Other Assets
1990 N 1990 N 0.00
Accounts Payable
2110 F 2110 F 0.00
Accounts Payable
2110 N 2110 N 0.00
Disbursements in Transit
2120 F 2120 F 0.00
Disbursements in Transit
2120 N 2120 N 0.00
Contract Holdbacks
2130 F 2130 F 0.00
Contract Holdbacks
2130 N 2130 N 0.00
Accrued Interest Payable
2140 F 2140 F 0.00
Accrued Interest Payable
2140 N 2140 N 0.00
Payable for Transfers of Currently Invested Balances
2150 F 2150 F 0.00
Entitlement Benefits Due and Payable
2160 N 2160 N 0.00
Other Liabilities With Related Budgetary Obligations
2190 F 2190 F 0.00
Other Liabilities With Related Budgetary Obligations
2190 N 2190 N 0.00
Accrued Funded Payroll and Leave
2210 N 2210 N 0.00
Withholdings Payable
2211 N 2211 N 0.00
Employer Contributions and Payroll Taxes Payable
2213 F 2213 F 0.00
Employer Contributions and Payroll Taxes Payable
2213 N 2213 N 0.00
Other Post-Employment Benefits Due and Payable
2215 F 2215 F 0.00
Other Post-Employment Benefits Due and Payable
2215 N 2215 N 0.00
Pension Benefits Due and Payable to Beneficiaries
2216 N 2216 N 0.00
Benefit Premiums Payable to Carriers
2217 N 2217 N 0.00
Life Insurance Benefits Due and Payable to Beneficiaries
2218 N 2218 N 0.00
Unfunded Leave
2220 N 2220 N 0.00
Unfunded FECA Liability
2225 F 2225 F 0.00
Other Unfunded Employment Related Liability
2290 F 2290 F 0.00
Other Unfunded Employment Related Liability
2290 N 2290 N 0.00
Liability for Advances and Prepayments
2310 F 2310 F 0.00
Liability for Advances and Prepayments
2310 N 2310 N 0.00
Other Deferred Revenue
2320 F 2320 F 0.00
Other Deferred Revenue
2320 N 2320 N 0.00
Principal Payable to the Bureau of the Public Debt
2510 F 2510 F 0.00
Principal Payable to the Federal Financing Bank
2520 F 2520 F 0.00
Securities Issued by Federal Agencies Under General and Special Financing Authority
2530 F 2530 F 0.00
Securities Issued by Federal Agencies Under General and Special Financing Authority
2530 N 2530 N 0.00
Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority
2531 F 2531 F 0.00
Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority
2531 N 2531 N 0.00
Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority
2532 F 2532 F 0.00

As of May 2007 Special Fund Trial Bal TP 13_14 25 of 52


Draft - IRC Working Document

Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority
2532 N 2532 N 0.00
Amortization of Discount and Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority
2533 F 2533 F 0.00
Amortization of Discount and Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority
2533 N 2533 N 0.00
Participation Certificates
2540 F 2540 F 0.00
Participation Certificates
2540 N 2540 N 0.00
Other Debt
2590 F 2590 F 0.00
Other Debt
2590 N 2590 N 0.00
Actuarial Pension Liability
2610 N 2610 N 0.00
Actuarial Health Insurance Liability
2620 N 2620 N 0.00
Post Close (PY) Beginning (CY)
Actuarial Life Insurance Liability
2630 N 2630 N 0.00
Actuarial FECA Liability
2650 N 2650 N 0.00
Other Actuarial Liabilities
2690 N 2690 N 0.00
Contingent Liabilities
2920 N 2920 N 0.00
Capital Lease Liability
2940 F 2940 F 0.00
Capital Lease Liability
2940 N 2940 N 0.00
Accounts Payable From Canceled Appropriations
2960 F 2960 F 0.00
Accounts Payable From Canceled Appropriations
2960 N 2960 N 0.00
Custodial Liability
2980 F 2980 F 0.00
Custodial Liability
2980 N 2980 N 0.00
Other Liabilities Without Related Budgetary Obligations
2990 F 2990 F 0.00
Other Liabilities Without Related Budgetary Obligations
2990 N 2990 N 0.00
Estimated Cleanup Cost Liability
2995 N 2995 N 0.00
3100 Unexpended Appropriations - Cumulative N/A See Supplemental TP 3100 N/A See Supplemental TP
3310 Cumulative Results of Operations 3310 0.00
4126 Amounts Appropriated From Specific Invested TAFS - Receivable 4126 0.00
Amounts Appropriated From Specific Invested TAFS - Payable
4127 4127 0.00
Allocations of Realized Authority - To Be Transferred From Invested Balances
4166 4166 0.00
Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction
4168 4168 0.00
Non-Allocation Transfers of Invested Balances - Receivable
4171 4171 0.00
Non-Allocation Transfers of Invested Balances - Payable
4172 4172 0.00
4201 Total Actual Resources - Collected 4201 0.00
Unfilled Customer Orders Without Advance
4221 4221 0.00
Unfilled Customer Orders With Advance
4222 4222 0.00
Reimbursements and Other Income Earned - Receivable
4251 4251 0.00
Other Federal Receivables
4287 4287 0.00
Temporary Reduction/Cancellation Returned by Appropriation
4384 4384 0.00
Receipts Unavailable for Obligation Upon Collection
4394 4394 0.00
Receipts and Appropriations Temporarily Precluded From Obligation
4397 4397 0.00
Offsetting Collections Temporarily Precluded From Obligation
4398 4398 0.00
Unapportioned Authority
4450 4450 0.00
Unobligated Funds Exempt From Apportionment
4620 4620 0.00
Allotments - Expired Authority
4650 4650 0.00
Undelivered Orders - Obligations, Unpaid
4801 4801 0.00
Undelivered Orders - Obligations, Prepaid/Advanced
4802 4802 0.00
Delivered Orders - Obligations, Unpaid
4901 4901 0.00
Authority Outlayed Not Yet Disbursed
4908 4908 0.00

As of May 2007 Special Fund Trial Bal TP 13_14 26 of 52


Draft - IRC Working Document

14. Beginning Balance (Current Year) = Preclosing Ending Balance of Current Year.
Beginning (CY) Preclosing (CY)
3100 Unexpended Appropriations - Cumulative N/A See Supplemental TP 3100 N/A See Supplemental TP
3310 Cumulative Results of Operations 3310 0.00
4201 Total Actual Resources - Collected 4201 0.00

Note: These accounts are closing accounts only. The tie-point verifies that no current year activity was directly posted to these accounts during the year.

As of May 2007 Special Fund Trial Bal TP 13_14 27 of 52


Draft - IRC Working Document

SPECIAL FUND SUPPLEMENTAL EXPENDITURE TRIAL BALANCE TIE-POINTS* - DRAFT

* This workbook was prepared using the USSGL TFM S2 06-02 Part 2.
Note: Use a positive number for Debit balance and a negative number for Credit balance.
7. Expended Authority = Expended Appropriations
This Tie-Point only applies to the Special Fund TAFS that are permitted to use USSGL 4119, "Other Appropriations Realized." See the "Trust
and Special Fund Exceptions" document on the FMS, FACTS II website for a list of TAFS that may use USSGL 4119, "Other Appropriations
Realized."
AMOUNT
ACCOUNT (pre-closingending balance
NUMBER unless noted otherwise) DIFFERENCE
Budgetary
4901 E-B Delivered Orders - Obligations, Unpaid
4902 Delivered Orders - Obligations, Paid
Downward Adjustments of Prior-Year Unpaid Delivered Orders -
4971 Obligations, Recoveries
Downward Adjustments of Prior-Year Paid Delivered Orders -
4972 Obligations, Refunds Collected
Upward Adjustments of Prior-Year Delivered Orders -
4981 Obligations, Unpaid
Upward Adjustments of Prior-Year Delivered Orders -
4982 Obligations, Paid
TOTAL 0.00

Proprietary
5700 Expended Appropriations
TOTAL 0.00 0.00

Note: This tie-point will work only for Appropriated Funds without reimbursable activity.
11. Appropriations Derived from the General Fund of Treasury Budgetary = General Fund Appropriation Received Proprietary
This Tie-Point only applies to the Special Fund TAFS that are permitted to use USSGL 4119, "Other Appropriations Realized." See the "Trust
and Special Fund Exceptions" document on the FMS, FACTS II website for a list of TAFS that may use USSGL 4119, "Other Appropriations
Realized."

11A Direct Method


AMOUNT
ACCOUNT (pre-closingending balance
NUMBER unless noted otherwise) DIFFERENCE
Budgetary
4119 Other Appropriations Realized
Total
0.00
Proprietary
3101 Unexpended Appropriations - Appropriations Received
Total 0.00 0.00

11B Indirect Method


AMOUNT
ACCOUNT (pre-closingending balance
NUMBER unless noted otherwise) DIFFERENCE
Budgetary
4114 Appropriated Trust or Special Fund Receipts
4119 Other Appropriations Realized
4123 Amounts Appropriated From Specific Invested TAFS Reclassified -
Receivable - Temporary Reduction/Cancellation
4124 Amounts Appropriated From Specific Invested TAFS Reclassified -
Payable - Temporary Reduction/Cancellation
4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In
4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out

4138 Appropriation To Liquidate Contract Authority


4384 E-B Temporary Reduction/Cancellation Returned by Appropriation
4394 E-B Receipts Unavailable for Obligation Upon Collection
Total 0.00 0.00

Less Valid Reconciling Items:


4114 Appropriated Trust or Special Fund Receipts

As of May 2007 Special Fund Supplemental TPs 28 of 52


Draft - IRC Working Document

4123 Amounts Appropriated From Specific Invested TAFS Reclassified -


Receivable - Temporary Reduction/Cancellation
4124 Amounts Appropriated From Specific Invested TAFS Reclassified -
Payable - Temporary Reduction/Cancellation
4128 Amounts Appropriated From Specific Invested TAFS - Transfers-In
4129 Amounts Appropriated From Specific Invested TAFS - Transfers-Out
4138 Appropriation To Liquidate Contract Authority
4384 E-B Temporary Reduction/Cancellation Returned by Appropriation
4394 E-B Receipts Unavailable for Obligation Upon Collection
Total Valid Reconciling Items 0.00

Adjusted Total 0.00

Proprietary
3101 Unexpended Appropriations - Appropriations Received
Total 0.00 0.00

Note:SF133 Line 3A1 will not always equal amounts posted to USSGL account 3101.
12. Unexpended Appropriations Budgetary = Unexpended Appropriation Proprietary
This Tie-Point only applies to the Special Fund TAFS that are permitted to use USSGL 4119, "Other Appropriations Realized." See the "Trust
and Special Fund Exceptions" document on the FMS, FACTS II website for a list of TAFS that may use USSGL 4119, "Other Appropriations
Realized."
AMOUNT
ACCOUNT (pre-closingending balance
NUMBER unless noted otherwise) DIFFERENCE
Budgetary
4420 Unapportioned Authority - Pending Rescission
4430 Unapportioned Authority - OMB Deferral
4450 Unapportioned Authority
4510 Apportionments
4610 Allotments - Realized Resources
4620 Unobligated Funds Exempt From Apportionment
4630 Funds Not Available for Commitment/Obligation
4650 Allotments - Expired Authority
4700 Commitments - Programs Subject to Apportionment
4720 Commitments - Programs Exempt From Apportionment
4801 Undelivered Orders - Obligations, Unpaid
4802 Undelivered Orders - Obligations, Prepaid/Advanced
4831 Undelivered Orders - Obligations Transferred, Unpaid
4832 Undelivered Orders - Obligations Transferred, Prepaid/Advanced
4871 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries
4872 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected
4881 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid
4882 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced
Total 0.00

Proprietary
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
Total 0.00 0.00
Note: Only for activity related to General Fund Appropriations, "USSGL 4119".

As of May 2007 Special Fund Supplemental TPs 29 of 52


Draft - IRC Working Document

13. Post-Close (Prior Year) = Beginning (Current Year)


USSGL account 3100 is only permitted in Trust/Special fund TAFS that are permitted to record unexpended appropriations (i.e. 31xx series) or
(i.e 3101..3109).

Account Number Account Number


Post Close (PY) Amount Beginning (CY) Amount
3100 Unexpended Appropriations - Cumulative 3100 0.00

14. Beginning Balance (Current Year) = Preclosing Ending Balance of Current Year.
USSGL account 3100 is only permitted in Trust/Special fund TAFS that are permitted to record unexpended appropriations (i.e. 31xx series) or
(i.e 3101..3109)

Account Number Account Number

Beginning (CY) Amount Preclosing (CY) Amount


3100 Unexpended Appropriations - Cumulative 3100 0.00

As of May 2007 Special Fund Supplemental TPs 30 of 52


Draft - IRC Working Document

SPECIAL FUND EXPENDITURE TRIAL BALANCE TIE-POINTS* - DRAFT


Exception List

* This workbook was prepared using the USSGL TFM S2 06-02 Part 2.
Note: Use a positive number for Debit balance and a negative number for Credit
balance.
Tie-Point
1. Assets = Liab. , Net Position , Revenue, Expenses, and Gains/Losses (Preclosing)

There are no known exceptions at this time.

2. Budgetary Cash = Proprietary Cash

2A Direct Method
The following USSGL account numbers are known valid exceptions:
Budgetary:
4392 Permanent Reduction - New Budget Authority
4393 Permanent Reduction - Prior-Year Balances

Proprietary:
Amortization of Discount and Premium on U.S. Treasury Securities
1613 Issued by the Bureau of the Public Debt
1613 is a valid exception for DOD only.

2B Indirect Method
The following USSGL account numbers are known valid exceptions:
Budgetary:
There are no known exceptions at this time.

Proprietary:
Amortization of Discount and Premium on U.S. Treasury Securities
1613 Issued by the Bureau of the Public Debt
1613 is a valid exception for DOD only.

3. Unpaid Expended Authority = Accounts Payable

There are no known exceptions at this time.

4. Expended Obligations = Proprietary Costs and Capitalized Costs

Note, If there were prior-period adjustments posted during the accounting period, then further analysis of the
TP is necessary, otherwise no known exceptions at this time.

5. Total Advances and Other Prepayments = Undelivered Orders Prepaid/Advanced

There are no known exceptions at this time.

As of May 2007 Special Fund Exception List 31 of 52


Draft - IRC Working Document

6. Unfilled Customer Orders with Advance = Unearned Revenues

Check Supplemental TP number 6, otherwise no known exceptions at this time.

7. Expended Authority = Expended Appropriations

Check Supplemental TP number 7, otherwise no known exceptions at this time.

8. Anticipated Resource = Anticipated Status


The following USSGL account numbers are known valid exceptions:

4215 Anticipated Appropriation Trust Fund Expenditure Transfers

9. Federal Receivables Proprietary = Receivables Budgetary


The following USSGL account numbers are known valid exceptions:

1335 Expenditure Transfers Receivable


4225 Appropriation Trust Fund Expenditure Transfers - Receivable

10. Proprietary Revenue = Budgetary Offsetting Collections


The following USSGL account numbers are known valid exceptions:
Budgetary:
4255 Appropriation Trust Fund Expenditure Transfers - Collected
Proprietary:
5790 Other Financing Sources
5790 To the extent of spending authority from offsetting collections.
11. Appropriation Derived from General Fund Budgetary = General Fund
Appropriation Received Proprietary

11 A Direct Method
There are no known exceptions at this time.

11 B Indirect Method
The following USSGL account numbers are known valid exceptions:
Budgetary:
Authority Made Available From Receipt or Appropriation Balances
4157 Previously Precluded From Obligation
Authority Unavailable for Obligation Pursuant to Public Law - 4395 To the extent of the
4395 Temporary CR.

Proprietary:
There are no known exceptions at this time.

As of May 2007 Special Fund Exception List 32 of 52


Draft - IRC Working Document

12. Net Position Analysis Unexpended Appropriations

There are no known exceptions at this time.

13. Post-Close (Prior Year) = Beginning (Current Year)


The following USSGL account numbers are known valid exceptions:

1335 Expenditure Transfers Receivable


Authority Made Available From Receipt or Appropriation Balances
4157 Previously Precluded From Obligation
4225 Appropriation Trust Fund Expenditure Transfers - Receivable

14. Beginning Balance (Current Year) = Preclosing Ending Balance of Current


Year.
The following USSGL account numbers are known valid exceptions:

1335 Expenditure Transfers Receivable


4225 Appropriation Trust Fund Expenditure Transfers - Receivable

As of May 2007 Special Fund Exception List 33 of 52


Key to Trial Balance Tie-Points
B Beginning Balance
CR Continuing Resolution
CY Current Year
E Ending Balance
E-B Amount of change between beginning balance and ending balance.
F Federal
N Non-Federal
PY Prior Year
TP Tie-Points

January 2007 Key


GL Account No

GL Account Account
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
1410 Advances and 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 Liabilities With Related Budgetary Obligations
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 Liability for Advances and Prepayments
2320 Other Deferred Revenue
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 Financing Author
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 Without Related Budgetary Obligations
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 Reduction
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
nd Special Financing Authority
ction/Cancellation
on/Cancellation
nces - Temporary Reduction
ority (Unobligated)