u.s. government standard general ledger...t/l s2 13-01. iv. reduction type code. added definition...

U.S. GOVERNMENT STANDARD GENERAL LEDGER

Treasury Financial Manual (TFM) Supplement No. S2

S2 13-01 June 2013

Part 2—Fiscal 2014 GTAS Implementation Testing

U.S. Standard General Ledger Advisory Division Bureau of the Fiscal Service

This page was intentionally left blank.

Transmittal Letter No. S2 13-01 Volume I

To: Heads of Government Departments, Agencies, and Others Concerned

Subject: U.S. Government Standard General Ledger Treasury Financial

Manual (TFM) Supplement (USSGL)

1. Purpose

This transmittal letter (T/L) revises the USSGL and replaces all previous amendments.

2. Rescission

T/L No. S2 13-01 rescinds the following publications:

T/L No. S2 12-03 USSGL, dated August 13, 2012;

TFM Volume I Bulletin No. 2012-02;




AND

TFM Volume I Bulletin No. 2012-08.

3. Explanation of Updates

T/L No. S2 13-01 USSGL includes two parts:

Part 1, effective fiscal 2013, updates Part 2 of the August 2013 USSGL for fiscal 2013

reporting.

Part 2, effective fiscal 2013, updates Part 3 of the August 2013 USSGL for fiscal 2014

reporting.

4. Overall Changes to the USSGL

T/L S2 13-01 USSGL includes the following overall changes:

Part 1 – Fiscal 2013

Revised

Part 2 – Fiscal 2014

Revised

2

Summary of Changes—The Summary of Changes identifies specific changes made to the

USSGL. The summary heading “consolidated” refers to all changes to date for fiscal 2013.

5. Changes by Part/Section

Part 1—Fiscal 2013 reporting includes Sections I through VI:

Section I: Chart of Accounts—This section includes USSGL accounts that are required for

fiscal 2013 reporting.—Revised

Section II: Accounts and Definitions—This section includes USSGL accounts that are

required for fiscal 2013 reporting.—Revised

Section III: Account Transactions—This section provides transactions for USSGL accounts

effective October 1, 2012, for fiscal 2013 reporting.—Revised

Section IV: Account Attributes for USSGL Proprietary Accounts and FACTS II

Reporting—This section describes USSGL account attributes. It also displays the USSGL

account attributes used with each USSGL account for the Federal Agency Centralized Trial-

Balance System (FACTS) I and FACTS II for fiscal 2013 reporting.—Revised

Section V: Crosswalks to Standard External Reports for Fiscal 2013 Reporting—This

section provides fiscal 2013 reporting requirements for USSGL accounts that crosswalk to the

following reports:

Office of Management and Budget (OMB)—SF 133: Report on Budget Execution and

Budgetary Resources and the Budget Program and Financing (P&F) Schedule (combined

crosswalk)—Revised

FMS 2108: Yearend Closing Statement—No changes

OMB Form and Content— Balance Sheet, Statement of Net Cost, Statement of Changes in

Net Position, Statement of Custodial Activity, and Statement of Budgetary Resources—

Revised

Section VI: Crosswalks – Reclassified Statements for Fiscal 2013 Reporting—This section

includes crosswalks for use in fiscal 2013.

Reclassified Balance Sheet—Revised

Reclassified Statement of Net Cost—Revised

Reclassified Statement of Changes in Net Position—Revised

3

Part 3—Fiscal 2014 reporting includes Sections I through VII:

Section I: Chart of Accounts—This section includes USSGL accounts that are required for

fiscal 2014 reporting. Accounts added or revised are in bold typeface.—Revised

Section II: Accounts and Definitions—This section includes USSGL accounts that are

required for fiscal 2014 reporting.—Revised

Section III: Account Transactions—This section provides transactions for USSGL accounts

effective October 1, 2013, for fiscal 2014 reporting.—Revised

Section IV: Account Attributes for USSGL Proprietary Account and Budgetary Account

Reporting—This section describes USSGL account attributes. It also displays the USSGL

account attributes used with each USSGL account for fiscal 2014 reporting.—Revised

Section V: Crosswalks to Standard External Reports for Fiscal 2014 Reporting—This

section provides fiscal 2014 reporting requirements for USSGL accounts that crosswalk to the

following reports:

Office of Management and Budget (OMB) SF 133: Report on Budget Execution and

Budgetary Resources—Revised

OMB Budget Program and Financing (P&F) Schedule—Revised

FMS 2108: Yearend Closing Statement—Revised

OMB Form and Content: Balance Sheet, Statement of Net Cost, Statement of Changes in Net

Position, Statement of Custodial Activity, and Statement of Budgetary Resources—Revised

Section VI: Crosswalks – Reclassified Statements for Fiscal 2014 Reporting—This section

includes crosswalks for use in fiscal 2014.—Revised

Section VII: GTAS Edits and Validations for Fiscal 2014 Reporting—This section includes

required edits and validations for GTAS reporting for use in fiscal 2014.—Revised

6. Effective Date

Part 1 requirements, for fiscal 2013, are effective immediately.

Part 2 requirements, for fiscal 2014, are effective October 1, 2013.

7. References

Memorandum for all CFOs and Deputy CFOs, “Upcoming Bureau of the Fiscal Service Systems

Changes and Timelines,” dated April 11, 2013.

TFM Volume I, Bulletin No. 2012-07: Fiscal 2014 Implementation of the Six-Digit U.S.

Government Standard General Ledger (USSGL) Account Number Code Structure.

4

TFM Volume I, Part 2, Chapter 4200, “Agency Reporting on Unexpended Balances of Appropriations

and Funds (Federal Agencies’ Centralized Trial-Balance System II, FMS 2108: Year-End Closing

Statement),” dated July 11, 2011. See the TFM Web site at

http://www.fms.treas.gov/tfm/vol1/v1p2c420.pdf.

TFM Volume I, Part 2, Chapter 4700, “Agency Reporting Requirements for the Financial

Report of the United States Government,” dated May 31, 2013. See the TFM Web site at

http://www.fms.treas.gov/tfm/vol1/v1p2c470.pdf.

OMB Circular No. A-11 Revised, Transmittal Memorandum No. 86, dated August 3, 2012. See the OMB Web site at http://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/

2012_letter.pdf.

OMB Circular No. A-11, “Preparation, Submission, and Execution of the Budget,”

dated August 3, 2012. See the OMB Web site at

http://www.whitehouse.gov/sites/default/files/omb/assets/a11_current_year/a_11_2012.

pdf.

OMB Circular No. A-136, “Financial Reporting Requirements” (Form and Content), dated August 3,

2012. See the OMB Web site at http://www.whitehouse.gov/sites/default/files/omb/assets/omb/

circulars/a136/a136_revised_2012.pdf.

8. Inquiries

Direct questions concerning this transmittal letter to the agency’s USSGL Board representative or

contact the USSGL Advisory Division staff at:

USSGL Advisory Division

Governmentwide Accounting

Bureau of the Fiscal Service

Department of the Treasury

Prince George’s Metro Center II

3700 East-West Highway

Hyattsville, MD 20782

Telephone: 202-874-9980

See the USSGL Web site at http://www.fms.treas.gov/ussgl/contacts.html for the USSGL Advisory

Division staff and agency USSGL Board representatives contact information.

Date: June 24, 2013 David A. Lebryk

Commissioner

U.S. Government Standard General Ledger

Summary of Changes

(Consolidated)

DRAFT

Section Item Changed Change T/L

Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

Part 1 Fiscal 2013

I USSGL Chart of Accounts:

I 4295 Revised account title from "Revaluation of Foreign Currency in the Exchange Stabilization

Fund" to "Adjustments to the Exchange Stabilization Fund"

S2 13-01 2013

COA

I 5740 Revised account title from "Appropriated Earmarked Receipts Transferred In" to "Appropriated

Dedicated Collections Transferred In"

S2 13-01 2013 COA

I 5745 Revised account title from "Appropriated Earmarked Receipts Transferred Out" to

"Appropriated Dedicated Collections Transferred Out"

S2 13-01 2013 COA

II USSGL Accounts and Definitions:

II 3101 Revised definition to replace the words "dedicated and earmarked receipts" with the words

"dedicated receipts and dedicated collections"

S2 13-01 2013 DEF

II 5740 Revised definition to replace the words "earmarked receipts" with the words "dedicated

collections"

S2 13-01 2013 DEF

II 5745 Revised definition to replace the words "earmarked receipts" with the words "dedicated

collections"

S2 13-01 2013 DEF

III USSGL Account Transactions:

III A135 Combined TC A418 into TC A135; Added language to the comments and included USSGL

account 4510

S2 13-01 2013 TC

III A418 Deleted (see A135 above) S2 13-01 2013 TC

IV USSGL Account Attributes:

USSGL Proprietary Account Attribute Definition Report:

None

IV USSGL Proprietary Account Attribute Table:

IV 2400 Revised Federal NonFederal Code attribute domain value from "N" to "Y" S2 13-01 2013 PROP TBL

IV 7300 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" S2 13-01 2013 PROP TBL

IV FACTS II - Attribute Definition Report:

T/L S2 13-01 1 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

IV Reduction Type

Code

Added definition and attribute domain values S2 13-01

2013 ADR

IV FACTS II USSGL Account Attribute Table:

IV Reduction Type

Code Added

S2 13-01

2013

ATT TBL

Account

IV 4382 Added Reduction Type Indicator of "Y" S2 13-01 2013 ATT TBL






V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources, and Schedule P: Program and Financing (P&F):

Column

Line

V 1000 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL accounts 4137 and 4139 S2 13-01 2013 SF-133

V 1020 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL account 4137 S2 13-01 2013 SF-133

V 1130 Added Reduction Type attribute domain values to USSGL account 4392 S2 13-01 2013 SF-133/P&F

V 1131 Delete USSGL account 4383 where Fund Type attribute domain is "1" S2 13-01 2013 SF-133/P&F


V 1132 Added Reduction Type attribute domain values to USSGL accounts 4382 and 4387 S2 13-01 2013 SF-133/P&F







T/L S2 13-01 2 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01


V 1232 Added Reduction Type attribute domain values to USSGL accounts 4382, 4383, 4387, and 4388 S2 13-01 2013 SF-133/P&F





V 1421 Deleted Authority Type attribute domain "B" from USSGL account 4142 S2 13-01 2013 SF-133/P&F

V 1421 Deleted BEA Category Indicator attribute domain "M" from USSGL account 4142 S2 13-01 2013 SF-133/P&F









V 1740 Added Debit Indicator for USSGL account 4215 S2 13-01 2013 SF-133

V 1823 Added Reduction Type attribute domain values to USSGL accounts 4382 and 4383 S2 13-01 2013 P&F


V 1952 Delete USSGL accounts 4136, 4137, 4139, 4149, 4166, and 4172 S2 13-01 2013 P&F

V 2403 Added USSGL account 4215 S2 13-01 2013 SF-133







V 5010 Add USSGL accounts 1621 and 1622 S2 13-01 2013 SF-133

V 5011 Add USSGL accounts 1621 and 1622 S2 13-01 2013 SF-133

FMS 2108: Yearend Closing Statement:

Unexpended Balances, Investments, and Imprest Funds for Fiscal 2013 Reporting

T/L S2 13-01 3 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

Column

V None FMS 2108

Footnote

V None

Balance Sheet:

Line

V None BS

Footnote

V None

Statement of Net Cost:

Line

V 1 Added USSGL accounts 7171 and 7172 S2 13-01 2013 SNC

V 4 Deleted USSGL accounts 7171 and 7172 S2 13-01 2013 SNC

V 4 Revised Federal NonFederal Indicator attribute domain value from "blank" to "N" for USSGL

accounts 7271 and 7272

S2 13-01 2013 SNC

V 4 Revised Exchange Nonexchange Indicator attribute domain value from "blank" to "X" for

USSGL accounts 7271 and 7272

S2 13-01 2013 SNC

Footnote

V None

Statement of Changes in Net Position:

Line

Footnote

V

Statement of Budgetary Resources:

T/L S2 13-01 4 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

Column

V

Line

V 1000 Revised TAFS Status attribute domains from "U/E" to "U" for USSGL accounts 4137 and 4139 S2 13-01 2013 SBR

V 1043 Revised Fund Type attribute domain from "ET" to "7" for USSGL account 4153 S2 13-01 2013 SBR

V 1490 Deleted Authority Type attribute domain "B" from USSGL account 4142 S2 13-01 2013 SBR

Footnote

V

Statement of Custodial Activity:

Line

V SCA

Footnote

V

VI USSGL Crosswalks to Reclassified Statements:

Reclassifed Balance Sheet:

Line

VI 2.4 Revised line title from "Troubled Assest Relief Program Direct Loans and Equity Investments

(for use by Treasury only)" to "TARP Direct Loans and Equity Investments (for use by Treasury

only)"

S2 13-01

2013 RBS

VI 2.5 Added line "Inventory and Related Property" S2 13-01 2013 RBS

VI 2.6 Revised line title from "Inventory and Related Property" to "Property, Plant, and Equipment" S2 13-01 2013 RBS

VI 2.7 Revised line title from "Property, Plant, and Equipment" to "Debt and Equity Securities" S2 13-01 2013 RBS

VI 2.8 Revised line title from "Debt and Equity Securities" to "Investments in Government Sponsored

Enterprises"

S2 13-01

2013 RBS

VI 2.9 Revised line title from "Investments in Government Sponsored Enterprises" to "Derivative

Assets"

S2 13-01

2013 RBS

VI 2.10 Revised line title from "Derivative Assets" to "Other Assets" S2 13-01 2013 RBS

T/L S2 13-01 5 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

VI 2.10 Added USSGL account 1995 S2 13-01 2013 RBS

VI 2.11 Revised line title from "Other Assets" to "Total Non-Federal Assets" S2 13-01 2013 RBS

VI 2.12 Deleted S2 13-01 2013 RBS





VI 7.10 Deleted USSGL account 2940 S2 13-01 2013 RBS


VI 9.1 Revised line title from "Net Position - Non Earmarked Funds" to "Net Position - All Other

Funds"

S2 13-01

2013 RBS

VI 9.1 Added USSGL accounts 5405, 5406, and 5919 S2 13-01 2013 RBS

VI 9.2 Revised line title from "Net Position - Earmarked Funds" to "Net Position - Funds From

Dedicated Collections"

S2 13-01

2013 RBS

VI 9.2 Added USSGL accounts 5405, 5406, and 5919 S2 13-01 2013 RBS

VI Footnote

Reclassifed Statement of Net Cost:

Line

VI 2 Added USSGL accounts 7171 and 7172 S2 13-01 2013 RSNC

VI 4 Deleted USSGL accounts 7171 and 7172 S2 13-01 2013 RSNC

VI 4 Revised Federal NonFederal Code attribute domain value from "blank" to "N" for USSGL


S2 13-01 2013 RSNC

VI 4 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" for USSGL


S2 13-01 2013 RSNC

VI 6.3 Deleted USSGL accounts 6190 and 6720 S2 13-01 2013 RSNC


VI 6.6 Deleted USSGL account 7290 S2 13-01 2013 RSNC


T/L S2 13-01 6 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

VI 11.1 Added USSGL accounts 5405 and 5406 S2 13-01 2013 RSNC



VI 11.5 Added USSGL account 7290 S2 13-02 2013 RSNC

Footnote

VI 1 Deleted S2 13-01 2013 RSNC



Reclassifed Statement of Changes in Net Position

Line

VI 6.4 Delete USSGL account 7112 and 7190

VI 7.12 Added USSGL account 5919 S2 13-01 2013 RSCNP

Footnote

VI

Part 2 Fiscal 2014

I USSGL Chart of Accounts:

I 132000 Revised account title from "Employment Benefit Contributions Receivable" to "Funded

Employment Benefit Contributions Recivable"

S2 13-01

2014 COA

I 161000 Revised account title to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 COA








T/L S2 13-01 7 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01






I 520000 Revised account number from 20000 to 520000 to correct prior posting error S2 13-01 2014 COA

I

574000

Revised account title from "Appropriated Earmarked Receipts Transferred In" to "Appropriated

Dedicated Collections Transferred In"

S2 13-01 2014 COA

I 574500 Revised account title from "Appropriated Earmarked Receipts Transferred Out" to

"Appropriated Dedicated Collections Transferred Out"

S2 13-01 2014 COA

II USSGL Accounts and Definitions:

II 101000 Revised definition to replace the words "Public Debt" and "BPD" with the words "Fiscal

Service"

S2 13-01 2014 DEF

II 161000 Revised definition to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 DEF












II 310100 Revised definition to refer to dedicated collections instead of earmarked receipts S2 13-01 2014 DEF







T/L S2 13-01 8 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

III USSGL Account Transactions:

III A135 Combined TC A418 into TC A135; Added language to the comments and included USSGL

account 451000

S2 13-01 2014 TC

III A156 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III A250 Revised description and comment to replace the words "Public Debt" with the words "Fiscal

Service"

S2 13-01 2014 TC

III A251 Revised description and comment to replace the words "Public Debt" with the words "Fiscal

Service"

S2 13-01 2014 TC

III A418 Deleted (see A135 above) S2 13-01 2014 TC

III A518 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC




III B120 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III B121 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III B150 Revised comment to replace the letters "BPD" with the words "Fiscal Service" S2 13-01 2014 TC

III B152 Revised description to replace the words "Public Debt" with the words "Fiscal Service"

Revised comment to replace letters "BPD" with words "Fiscal Service"

S2 13-01 2014 TC

III B154 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III C124 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III C125 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III C149 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC






III C618 Revised description and comment to replace the words "Public Debt" with the words "Fiscal

Service"

S2 13-01 2014 TC



III C750 Revised description to replace the words "Public Debt" with the words "Fiscal Service"

Revised comment to replace letters "BPD" with words "Fiscal Service

S2 13-01 2014 TC



S2 13-01 2014 TC

T/L S2 13-01 9 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01



S2 13-01 2014 TC



S2 13-01 2014 TC



S2 13-01 2014 TC



S2 13-01 2014 TC



III E113 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC



III E119 Revised description to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

III F366 Revised comment to replace the words "Public Debt" with the words "Fiscal Service" S2 13-01 2014 TC

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Credit Cohort Year Revised domain values S2 13-01 2014 ADR

IV Federal Nonfederal

Code

Added domain value "Z - Non-Reciprocating Federal Activity" S2 13-01 2014 ADR

IV Reporting Type

Code

Revised domain value "E - Earmarked" to "E - Dedicated Collection" S2 13-01 2014 ADR

IV Reduction Type

Code

Added S2 13-01

2014 ADR

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Revised domain values S2 13-01 2014 PROP TBL

IV Reduction Type

Code Added

S2 13-01

2014

ATT TBL

USSGL

T/L S2 13-01 10 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

IV

241000 Revised Federal Nonfederal Code attribute domain values from "G/N" to "N/Z"; Revised

Trading Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised

Trading Partner Main Account Code attribute domain value from "####" to "Blank"

S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

IV

310500 Revised Federal Nonfederal Code attribute domain value from "G" to "Z"; Revised Trading

Partner Agency Identifier attribute domain value from "###" to "Blank"; Revised Trading

Partner Main Account Code attribute domain value from "####" to "Blank"

S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

IV




S2 13-01 2014 ATT TBL

IV

438200 Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",

"SQ1", and "OTR"

S2 13-01 2014 ATT TBL

IV 438300

Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",

"SQ1", and "OTR"

S2 13-01 2014 ATT TBL

IV 438700


"SQ1", and "OTR"

S2 13-01 2014 ATT TBL

IV 438800


"SQ1", and "OTR"

S2 13-01 2014 ATT TBL

IV

439200 Added Reduction Type Code attribute domain values "AB1", "AB2", "AB3", "AB4", "AB5",

"SQ1", and "OTR"

S2 13-01 2014 ATT TBL

IV 439300


"SQ1", and "OTR"

S2 13-01 2014 ATT TBL

IV




S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

T/L S2 13-01 11 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

IV




S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

IV 619000 Revised Federal Nonfederal Code attribute domain values from "F/G/N" to "F/N" S2 13-01 2014 ATT TBL


IV 711200 Revised Federal Nonfederal Code attribute domain values from "F/G" to "F" S2 13-01 2014 ATT TBL


IV




S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

IV




S2 13-01

2014

ATT TBL

V USSGL Crosswalks to Standard External Reports:

SF 133: Report on Budget Execution and Budgetary Resources:

Column

V

Line

V

1000

Revised GTAS Fund Type Code attribute domain from "ES" to "ES/ET" with TAS Status Code

"U" for USSGL account 439700

S2 13-01

2014

SF-133

V

1000

Revised GTAS Fund Type Code attribute domain from "EG/ET" to "EG" with TAS Status Code

"U/E" for USSGL account 439700

S2 13-01

2014

SF-133

T/L S2 13-01 12 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 1020 Revised TAS Status Code attribute domain from "U" to "U/E" for USSGL account 437000 S2 13-01 2014 SF-133

V

1020

Revised Authority Type Code attribute domains from “D/P/S” to “S” with GTAS Fund Type

Code attribute domains “EC/EG/EM/EP/ER/ES/ET/TR” for USSGL accounts 438200 and

438300

S2 13-01

2014

SF-133

V

1020

Add row with Authority Type Code attribute domain “D” with GTAS Fund Type Code attribute

domains “ES/ET” for USSGL accounts 438200 and 438300

S2 13-01

2014

SF-133

V

1020

Add row with Authority Type Code attribute domain “P” with GTAS Fund Type Code attribute

domains “EP/ER/ES/ET/TR” for USSGL accounts 438200 and 438300

S2 13-01

2014

SF-133

V

1020

Deleted row with GTAS Fund Type Code attribute domain "ES" from USSGL account 439800 S2 13-01

2014

SF-133

V 1130 Added Reduction Type attribute domain values to USSGL account 439200 S2 13-01 2014 SF-133

V 1131 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438300 S2 13-01 2014 SF-133


V 1132 Added Reduction Type attribute domain values to USSGL accounts 438200 and 438700 S2 13-01 2014 SF-133

V

1132

Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to

“EP/ER/ES/ET/TR” for USSGL account 438200

S2 13-01

2014

SF-133


V

1133

Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to


S2 13-01

2014

SF-133

V 1170 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438400 S2 13-01 2014 SF-133

V 1173 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 SF-133



V

1232

Added Reduction Type attribute domain values to USSGL accounts 438200, 438300, 438700,

and 438800

S2 13-01

2014

SF-133

V

1232

Revised GTAS Fund Type Code attribute domains from “ES/ET” to “EP/ER/ES/ET/TR” for


S2 13-01

2014

SF-133









T/L S2 13-01 13 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 1740 Revised Debit Credit Indicator from "D/C" to "D" for USSGL account 421500 S2 13-01 2014 SF-133










Program and Financing (P&F) Schedule:

Column

V

Line

V 1020 Revised Authority Type Code attribute domains from “D/P/S” to “S” with GTAS Fund Type


438300

S2 13-01 2014 P&F

V 1020 Add row with Authority Type Code attribute domain “D” with GTAS Fund Type Code attribute


S2 13-01 2014 P&F

V 1020 Add row with Authority Type Code attribute domain “P” with GTAS Fund Type Code attribute


S2 13-01 2014 P&F

V 1020 Deleted row with GTAS Fund Type Code attribute domain "ES" from USSGL account 439800 S2 13-01 2014 P&F

V 1130 Added Reduction Type attribute domains to USSGL account 439200 S2 13-01 2014 P&F


V 1131 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438300 S2 13-01 2014 P&F

V 1132 Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to


S2 13-01 2014 P&F



T/L S2 13-01 14 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 1133 Revised GTAS Fund Type Code attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to


S2 13-01 2014 P&F

V 1170 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 438400 S2 13-01 2014 P&F



V 1230 Added Reduction Type attribute domains to USSGL accounts 439200 and 439300 S2 13-01 2014 P&F

V 1232 Added Reduction Type attribute domain values to USSGL accounts 438200, 438300, 438700,

and 438800

S2 13-01 2014 P&F

V 1232 Revised GTAS Fund Type Code attribute domains from “ES/ET” to “EP/ER/ES/ET/TR” for


S2 13-01 2014 P&F










V 5010 Added USSGL 162100 and 162200 S2 13-01 2014 P&F

V 5011 Added USSGL 162100 and 162200 S2 13-01 2014 P&F

FMS 2108: Yearend Closing Statement:

Column

V 2 Deleted USSGL account 119500 S2 13-01 2014 FMS 2108

Footnote

V None

Balance Sheet:

Line

Unexpended Balances, Investments, and Imprest Funds for Fiscal 2013 Reporting

T/L S2 13-01 15 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 19 Added Domain value of "F" and Deleted Domain value of "G" for Federal NonFederal Code

attribute for USSGL account 294000

S2 13-01

2014 BS

V 19 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts

241000 and 298000

S2 13-01 2014 BS

30 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts

310500, 310800, and 310900

S2 13-01 2014 BS


310500, 310800, and 310900

S2 13-01 2014 BS


570500, 570800, and 570900; Revised Federal NonFederal Code attribute domain values from

"G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000, 740100, and 740500; Revised

Federal NonFederal Code attribute domain values from "F/G/N" to "F/N" for USSGL accounts


"F/G" to "F" for USSGL account 711200

S2 13-01 2014 BS



"G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000, 740100, and 740500; Revised

Federal NonFederal Code attribute domain values from "F/G/N" to "F/N" for USSGL accounts,

640000, and 719000; Revised Federal NonFederal Code attribute domain values from "F/G" to

"F" for USSGL account 711200

S2 13-01 2014 BS

Footnote

V

Statement of Net Cost:

Line

V 1 Added USSGL accounts 717100 and 717200; Revised Federal NonFederal Code attribute

domain values from "F/G/N" to "F/N" for USSGL accounts 619000 and 640000

S2 13-01 2014 SNC

V 2 Revised Federal NonFederal Code attribute domain values from "F/G" to "F" for USSGL

account 711200; Revised Federal NonFederal Code attribute domain values from "F/G/N" to

"F/N" for USSGL account 719000

S2 13-01 2014 SNC

V 4 Deleted USSGL accounts 717100 and 717200 S2 13-01 2014 SNC

V 4 Revised Federal NonFederal Code attribute domain value from "blank" to "NonFed" for USSGL


S2 13-01 2014 SNC

T/L S2 13-01 16 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 4 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" for USSGL


S2 13-01 2014 SNC

V 6 Revised Federal NonFederal Code attribute domain values from "F/G/N" to "F/N" for USSGL

account 640000

S2 13-01 2014 SNC

V 7 Revised Federal NonFederal Code attribute domain values from "F/G" to "F" for USSGL

account 711200; Revised Federal NonFederal Code attribute domain values from "F/G/N" to

"F/N" for USSGL account 719000

S2 13-01 2014 SNC

Footnote

V None

Statement of Changes in Net Position:

Line

Footnote

V

Statement of Budgetary Resources:

Column

Line

V 1000 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL accounts

413700, 413900, 414900, 416600, and 417200

S2 13-01 2014 SBR

V 1000 Revised GTAS Fund Type Code attribute domain value from “ET” to “EG/EP/ER/ET” for

USSGL account 413900

S2 13-01 2014 SBR

V 1000 Revised GTAS Fund Type Code attribute domain values from “EC/EG/EM/EP/ER/ES/ET/TR”

to “EP” for USSGL account 429500

S2 13-01 2014 SBR

V 1000 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER/ES/ET” to

“EG/EP/ER/ES/ET/TR” for USSGL account 438400

S2 13-01 2014 SBR

V 1020 Add row with Authority Type Code attribute domain “D” with GTAS Fund Type Code attribute


S2 13-01 2014 SBR

T/L S2 13-01 17 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01



S2 13-01 2014 SBR


413000, 413200, 413700, 416600, and 417200

S2 13-01 2014 SBR

V 1020 Revised Authority Type Code attribute domain values from "B/P/S" to "P/S" for USSGL

accounts 414000

S2 13-01 2014 SBR


to “EG/EP” for USSGL account 414000

S2 13-01 2014 SBR

V 1020 Revised Debit Credit Indicator attribute domain from "D/C" to "D" for USSGL 419600 S2 13-01 2014 SBR

V 1020 Revised Debit Credit Indicator attribute domain from "D/C" to "C" for USSGL 419700 S2 13-01 2014 SBR



S2 13-01 2014 SBR

V 1020 Revised Authority Type Code attribute domains from “D/P/S” to “S” with GTAS Fund Type


438300

S2 13-01 2014 SBR

V 1020 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER/ES/ET” to

“EG/EP/ER/ES/ET/TR” for USSGL account 438400

S2 13-01 2014 SBR


to “ES/ET” for USSGL account 438700 and 438800

S2 13-01 2014 SBR

V 1043 Revised Debit Credit Indicator attribute domain from "D/C" to "D" for USSGL 419600 S2 13-01 2014 SBR

V 1043 Revised Debit Credit Indicator attribute domain from "D/C" to "C" for USSGL 419700 S2 13-01 2014 SBR



S2 13-01 2014 SBR

V 1290 Added row for Beginning Indicator for USSGL 412600 S2 13-01 2014 SBR

V 1290 Added TAS Status Code attribute domain value “U” with GTAS Fund Type Code “ES” for

USSGL 412700

S2 13-01 2014 SBR



S2 13-01 2014 SBR

V 1290 Deleted row with GTAS Fund Type Code attribute domain “EG” for USSGL account 439700 S2 13-01 2014 SBR

V 1290 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET” to

“EG” where TAS Status Code is "E" for USSGL account 411900

S2 13-01 2014 SBR

V 1290 Revised Debit/Credit Indicator attribute domain value from “C” to “D/C” for USSGL account

412600

S2 13-01 2014 SBR

V 1290 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” for USSGL

account 412600

S2 13-01 2014 SBR

T/L S2 13-01 18 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 1290 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/ET/TR” to

“EG/EP/ER/ES/ET” for USSGL account 413800

S2 13-01 2014 SBR



S2 13-01 2014 SBR

V 1290 Revised Authority Type Code attribute domain value from “blank” to “P” for USSGL 415700 S2 13-01 2014 SBR


416600 and 417200

S2 13-01 2014 SBR

V 1290 Revised GTAS Fund Type Code attribute domain value from “EG” to

“EC/EG/EM/EP/ER/ES/ET/TR” for USSGL account 437000

S2 13-01 2014 SBR

V 1290 Revised Authority Type Code attribute domains from "D/P" to "D" and GTAS Fund Type Code

attribute domains from “EC/EG/EM/EP/ER/ES/ET/TR” to “ES/ET” for USSGL accounts

438200 and 438300

S2 13-01 2014 SBR

V 1290 Revised GTAS Fund Type Code attribute domain value from “ET” to “ES/ET” with Authority

Type Code attribute domain "P" for USSGL account 438400

S2 13-01 2014 SBR

V 1290 Revised GTAS Fund Type Code attribute domain by removing “EG” with Authority Type Code

attribute domain "D" from USSGL account 438400

S2 13-01 2014 SBR


“ES/ET” for USSGL account 412800

S2 13-01 2014 SBR

V 1490 Revised GTAS Fund Type Code attribute domain value from “EP” to “EG/EP/ER/TR” for

USSGL account 414200

S2 13-01 2014 SBR


“EG/EP/ER/ET” for USSGL accounts 403200, 403400, 413100, 413300, 416000, 439200,

439300, and 439500

S2 13-01 2014 SBR

V 1690 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL account

413700

S2 13-01 2014 SBR



S2 13-01 2014 SBR

V 1890 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ET/TR” to


S2 13-01 2014 SBR

V 1890 Revised TAS Status Code attribute domain values from “U/E” to “U” for USSGL account

417200

S2 13-01 2014 SBR

V 1890 Revised Federal NonFederal Code attribute domain value from “F” to “E/F” for USSGL account

422100

S2 13-01 2014 SBR

V 1890 Revised Federal NonFederal Code attribute domain value from “E” to “E/F/N” for USSGL

422200

S2 13-01 2014 SBR

T/L S2 13-01 19 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

V 1890 Revised Debit Credit Indicator attribute domain value from “C” to “D/C” for USSGL account

428700

S2 13-01 2014 SBR

V 1890 Revised GTAS Fund Type Code attribute domain value from “EG/EP/ER/ET” to

“EG/EP/ER/ET/TR” for USSGL account 438400

S2 13-01 2014 SBR

V 3090 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ES/ET/TR” to


S2 13-01 2014 SBR

V 4179 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EM/EP/ER/ES/TR” to


S2 13-01 2014 SBR

V 4179 Revised GTAS Fund Type Code attribute domain value from “EC/EG/EP/ER/ES/ET/TR” to


S2 13-01 2014 SBR

V 4187 Revised TAS Status Code attribute domain value from “U/E” to “U” for USSGL accounts

427300 and 429000

S2 13-01 2014 SBR


“EP/ER/TR” for USSGL account 429000

S2 13-01 2014 SBR

Footnote

V None

Statement of Custodial Activity:

Line

V

Footnote

V

VI USSGL Crosswalks to Reclassified Statements:

Reclassifed Balance Sheet:

Line

VI 2.4 Revised line title from "Troubled Assest Relief Program Direct Loans and Equity Investments

(for use by Treasury only)" to "TARP Direct Loans and Equity Investments (for use by Treasury

only)"

S2 13-01

2014 RBS

VI 2.5 Added line titled "Inventory and Related Property" S2 13-01 2014 RBS

VI 2.6 Revised line title from "Inventory and Related Property" to "Property, Plant, and Equipment" S2 13-01 2014 RBS

VI 2.7 Revised line title from "Property, Plant, and Equipment" to "Debt and Equity Securities" S2 13-01 2014 RBS

T/L S2 13-01 20 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

VI 2.8 Revised line title from "Debt and Equity Securities" to "Investments in Government Sponsored

Enterprises"

S2 13-01

2014 RBS

VI 2.9 Revised line title from "Investments in Government Sponsored Enterprises" to "Derivative

Assets"

S2 13-01

2014 RBS

VI 2.10 Revised line title from "Derivative Assets" to "Other Assets" S2 13-01 2014 RBS

VI 2.11 Revised line title from "Other Assets" to "Total Non-Federal Assets" S2 13-01 2014 RBS

VI 2.12 Deleted S2 13-01 2014 RBS


VI 7.10 Deleted USSGL account 294000 S2 13-01 2014 RBS

VI 7.10 Revised Federal NonFederal Code attribute domain value from "G" to "Z" for USSGL accounts

241000 and 298000

S2 13-01 2014 RBS

VI 9.1 Revised line title from "Net Position - Non Earmarked Funds" to "Net Position - All Other

Funds"

S2 13-01

2014 RBS

VI 9.1 Revised Federal NonFederal Code attribute domain value from "F" to "F/N" for USSGL

account 532500

S2 13-01

2014 RBS


310500, 310800, 310900, 570500, 570800, and 570900; Revised Federal NonFederal Code

attribute domain values from "G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000,

740100, and 740500; Revised Federal NonFederal Code attribute domain values from "F/G/N"

to "F/N" for USSGL accounts 619000, 640000, and 719000; Revised Federal NonFederal Code

attribute domain values from "F/G" to "F" for USSGL account 711200

S2 13-01 2014 RBS

VI 9.2 Revised line title from "Net Position - Earmarked Funds" to "Net Position - Funds From

Dedicated Collections"

S2 13-01

2014 RBS

VI 9.2 Added USSGL accounts 540500 and 540600 S2 13-01 2014 RBS

VI 9.2 Revised Federal NonFederal attribute domain value from "F" to "F/N" for USSGL account

532500

S2 13-01

2014 RBS


310500, 310800, 310900, 570500, 570800, and 570900; Revised Federal NonFederal Code

attribute domain value from "G/N" to "N/Z" for USSGL accounts 599000, 599100, 740000,

740100, and 740500; Revised Federal NonFederal Code attribute domain values from "F/G/N"

to "F/N" for USSGL accounts 619000, 640000, and 719000; Revised Federal NonFederal Code

attribute domain values from "F/G" to "F" for USSGL account 711200

S2 13-01 2014 RBS

T/L S2 13-01 21 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

VI Footnote

Reclassifed Statement of Net Cost:

Line

VI 2 Added USSGL accounts 717100 and 717200 S2 13-01 2014 RSNC

VI 4 Deleted USSGL accounts 717100 and 717200 S2 13-01 2014 RSNC

VI 4 Revised Federal NonFederal Code attribute domain value from "blank" to "N" for USSGL


S2 13-01 2014 RSNC

VI 4 Revised Exchange Nonexchange Code attribute domain value from "blank" to "X" for USSGL


S2 13-01 2014 RSNC



VI 6.6 Deleted USSGL account 729000 S2 13-01 2014 RSNC




VI 11.5 Added USSGL account 729000 S2 13-01 2014 RSNC


599000 and 599100

S2 13-01 2014 RSNC

Footnote



Reclassifed Statement of Changes in Net Position

Line


310900, 570900, and 740100

S2 13-01 2014 RSCNP


310800, 570800, and 740000

S2 13-01 2014 RSCNP


310500, 570500, and 740500

S2 13-01 2014 RSCNP

T/L S2 13-01 22 June 2013


Summary of Changes

(Consolidated)

DRAFT


Effective

Year

USSGL TFM

SECTION

T/L S2 13-01

VI 6.4 Deleted USSGL accounts 711200 and 719000 S2 13-01 2014 RSCNP

VI 7.12 Added USSGL account 5919; Revised Federal NonFederal Code attribute domain value from

"G" to "Z" for USSGL accounts 599000 and 599100

S2 13-01 2014 RSCNP


599000 and 599100

S2 13-01 2014 RSCNP

Footnote

VI

VII Validations and Edits for Fiscal 2014 Reporting

Edits

Edit Number

VII 7 Deleted USSGL account 119500 S2 13-01 2014 EDITS

VII 22 Added USSGL accounts 110100, 110300, 110900, 114500, and 199900 S2 13-01 2014 EDITS

VII 23 Added USSGL accounts 110100, 110300, 110900, 114500, 199900, 320600, and 571200 S2 13-01 2014 EDITS

T/L S2 13-01 23 June 2013

This page was intentionally left blank.

Part 2 Fiscal Year 2014 Reporting SUPPLEMENT Section I

U.S. Government Standard General Ledger Chart of Accounts

T/L S2 13-01 I - 1 June 2013

Account

Number

Title

Normal

Balance

100000 ASSETS

101000 Fund Balance With Treasury Debit

109000 Fund Balance With Treasury Under a Continuing Resolution Debit

CASH

110100 General Fund Operating Cash Debit

110300 Restricted Operating Cash Debit

110900 Checks Outstanding Credit

111000 Undeposited Collections Debit

112000 Imprest Funds Debit

112500 U.S. Debit Card Funds Debit

113000 Funds Held by the Public Debit

114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account Debit

119000 Other Cash Debit

119300 International Monetary Fund Assets - Reserve Position Debit

119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights Debit

119500 Other Monetary Assets Debit

120000 Foreign Currency Debit

120500 Foreign Currency Denominated Equivalent Assets Debit

120900 Uninvested Foreign Currency Debit

125000 Central Accounting/Agency Reconciliation Account Debit

RECEIVABLES

131000 Accounts Receivable Debit

131900 Allowance for Loss on Accounts Receivable Credit

132000 Funded Employment Benefit Contributions Receivable Debit

132100 Unfunded FECA Benefit Contributions Receivable Debit

132500 Taxes Receivable Debit

132900 Allowance for Loss on Taxes Receivable Credit

133000 Receivable for Transfers of Currently Invested Balances Debit

133500 Expenditure Transfers Receivable Debit

134000 Interest Receivable - Not Otherwise Classified Debit

134100 Interest Receivable - Loans Debit

134200 Interest Receivable - Investments Debit

134300 Interest Receivable - Taxes Debit

134400 Interest Receivable on Special Drawing Rights Debit

134500 Allowance for Loss on Interest Receivable - Loans Credit

134600 Allowance for Loss on Interest Receivable - Investments Credit

134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified Credit



T/L S2 13-01 I - 2 June 2013

134800 Allowance for Loss on Interest Receivable - Taxes Credit

135000 Loans Receivable Debit

135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit

135900 Allowance for Loss on Loans Receivable Credit

136000 Penalties and Fines Receivable - Not Otherwise Classified Debit

136100 Penalties and Fines Receivable - Loans Debit

136300 Penalties and Fines Receivable - Taxes Debit

136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit

136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise

Classified

Credit

136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Credit

137000 Administrative Fees Receivable - Not Otherwise Classified Debit

137100 Administrative Fees Receivable - Loans Debit

137300 Administrative Fees Receivable - Taxes Debit

137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit

137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise

Classified

Credit

137800 Allowance for Loss on Administrative Fees Receivable - Taxes Credit

138000 Loans Receivable - Troubled Assets Relief Program Debit

138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit

138400 Interest Receivable - Foreign Currency Denominated Assets Debit

138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief

Program

Credit

138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Credit

139900 Allowance for Subsidy Credit

141000 Advances and Prepayments Debit

INVENTORY AND RELATED PROPERTY

151100 Operating Materials and Supplies Held for Use Debit

151200 Operating Materials and Supplies Held in Reserve for Future Use Debit

151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable Debit

151400 Operating Materials and Supplies Held for Repair Debit

151900 Operating Materials and Supplies - Allowance Credit

152100 Inventory Purchased for Resale Debit

152200 Inventory Held in Reserve for Future Sale Debit

152300 Inventory Held for Repair Debit

152400 Inventory - Excess, Obsolete, and Unserviceable Debit

152500 Inventory - Raw Materials Debit

152600 Inventory - Work-in-Process Debit

152700 Inventory - Finished Goods Debit

152900 Inventory - Allowance Credit

SEIZED MONETARY ASSETS

153100 Seized Monetary Instruments Debit

153200 Seized Cash Deposited Debit

FORFEITED PROPERTY

154100 Forfeited Property Held for Sale Debit

154200 Forfeited Property Held for Donation or Use Debit

154900 Forfeited Property - Allowance Credit

FORECLOSED PROPERTY

155100 Foreclosed Property Debit



T/L S2 13-01 I - 3 June 2013

155900 Foreclosed Property - Allowance Credit

COMMODITIES

156100 Commodities Held Under Price Support and Stabilization Support Programs Debit

156900 Commodities - Allowance Credit

STOCKPILE MATERIALS

157100 Stockpile Materials Held in Reserve Debit

157200 Stockpile Materials Held for Sale Debit

OTHER RELATED PROPERTY

159100 Other Related Property Debit

159900 Other Related Property - Allowance Credit

INVESTMENTS

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal

Service

Debit

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Credit

161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Debit

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the


Debit

161800 Market Adjustment - Investments Debit

162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities Debit

162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities Credit

162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities Debit

162300 Amortization of Discount and Premium on Securities Other Than the Bureau of

the Fiscal Service Securities

Debit

163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the

Fiscal Service

Debit

163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the

Fiscal Service

Credit

163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the


Debit

164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit

Reform Act

Debit

164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of

the Federal Credit Reform Act

Credit

164400 Common Stock Accounted for Under the Provisions of the Federal Credit

Reform Act

Debit

164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of

the Federal Credit Reform Act

Credit

164600 Discount on Securities Account for Under the Provisions of the Federal Credit

Reform Act

Credit

164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit

Reform Act

Debit

165000 Preferred Stock in Federal Government Sponsored Enterprise Debit

165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored

Enterprise

Debit

165200 Common Stock Warrants in Federal Government Sponsored Enterprise Debit

165300 Market Adjustment - Common Stock Warrants in Federal Government

Sponsored Enterprise

Debit

167000 Foreign Investments Debit

167100 Discount on Foreign Investments Credit

167200 Premium on Foreign Investments Debit

167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit



T/L S2 13-01 I - 4 June 2013

169000 Other Investments Debit

GENERAL PROPERTY, PLANT, AND EQUIPMENT

171100 Land and Land Rights Debit

171200 Improvements to Land Debit

171900 Accumulated Depreciation on Improvements to Land Credit

172000 Construction-in-Progress Debit

173000 Buildings, Improvements, and Renovations Debit

173900 Accumulated Depreciation on Buildings, Improvements, and Renovations Credit

174000 Other Structures and Facilities Debit

174900 Accumulated Depreciation on Other Structures and Facilities Credit

175000 Equipment Debit

175900 Accumulated Depreciation on Equipment Credit

181000 Assets Under Capital Lease Debit

181900 Accumulated Depreciation on Assets Under Capital Lease Credit

182000 Leasehold Improvements Debit

182900 Accumulated Amortization on Leasehold Improvements Credit

183000 Internal-Use Software Debit

183200 Internal-Use Software in Development Debit

183900 Accumulated Amortization on Internal-Use Software Credit

184000 Other Natural Resources Debit

184900 Allowance for Depletion Credit

189000 Other General Property, Plant, and Equipment Debit

189900 Accumulated Depreciation on Other General Property, Plant, and Equipment Credit

OTHER ASSETS

192100 Receivable From Appropriations Debit

192300 Contingent Receivable for Capital Transfers Debit

192500 Capital Transfers Receivable Debit

198000 Asset for Agency's Custodial and Non-Entity Liabilities Debit

199000 Other Assets Debit

199500 General Property, Plant, and Equipment Permanently Removed but Not Yet

Disposed

Debit

199900 Central Accounting Control Account Debit

200000 LIABILITIES

201000 Liability for Fund Balance With Treasury Credit

ACCRUED LIABILITIES - OTHER

211000 Accounts Payable Credit

211200 Accounts Payable for Federal Government Sponsored Enterprise Credit

212000 Disbursements in Transit Credit

213000 Contract Holdbacks Credit

214000 Accrued Interest Payable - Not Otherwise Classified Credit

214100 Accrued Interest Payable - Debt Credit

215000 Payable for Transfers of Currently Invested Balances Credit

215500 Expenditure Transfers Payable Credit

216000 Entitlement Benefits Due and Payable Credit

217000 Subsidy Payable to the Financing Account Credit

218000 Loan Guarantee Liability Credit

219000 Other Liabilities With Related Budgetary Obligations Credit



T/L S2 13-01 I - 5 June 2013

219100 Employee Health Care Liability Incurred but Not Reported Credit

219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks Credit

219300 Allocation of Special Drawing Rights (SDRs) Credit

ACCRUED LIABILITIES - PAYROLL AND BENEFITS

221000 Accrued Funded Payroll and Leave Credit

221100 Withholdings Payable Credit

221300 Employer Contributions and Payroll Taxes Payable Credit

221500 Other Post Employment Benefits Due and Payable Credit

221600 Pension Benefits Due and Payable to Beneficiaries Credit

221700 Benefit Premiums Payable to Carriers Credit

221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit

222000 Unfunded Leave Credit

222500 Unfunded FECA Liability Credit

229000 Other Unfunded Employment Related Liability Credit

UNEARNED REVENUE

231000 Liability for Advances and Prepayments Credit

232000 Other Deferred Revenue Credit

240000 Liability for Nonfiduciary Deposit Funds and Undeposited Collections Credit

241000 Liability for Clearing Accounts Credit

DEBT

251000 Principal Payable to the Bureau of the Fiscal Service Credit

251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit

252000 Principal Payable to the Federal Financing Bank Credit

253000 Securities Issued by Federal Agencies Under General and Special Financing

Authority

Credit

253100 Discount on Securities Issued by Federal Agencies Under General and Special

Financing Authority

Debit

253200 Premium on Securities Issued by Federal Agencies Under General and Special

Financing Authority

Credit

253300 Amortization of Discount on Securities Issued by Federal Agencies Under

General and Special Financing Authority

Credit

253400 Amortization of Premium on Securities Issued by Federal Agencies Under

General and Special Financing Authority

Debit

254000 Participation Certificates Credit

259000 Other Debt Credit

ACTUARIAL LIABILITIES

261000 Actuarial Pension Liability Credit

262000 Actuarial Health Insurance Liability Credit

263000 Actuarial Life Insurance Liability Credit

265000 Actuarial FECA Liability Credit

266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs Credit

267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit

269000 Other Actuarial Liabilities Credit

OTHER LIABILITIES

291000 Prior Liens Outstanding on Acquired Collateral Credit

292000 Contingent Liabilities Credit

292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit

292300 Contingent Liability for Capital Transfers Credit

294000 Capital Lease Liability Credit



T/L S2 13-01 I - 6 June 2013

296000 Accounts Payable From Canceled Appropriations Credit

297000 Liability for Capital Transfers Credit

298000 Custodial Liability Credit

298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial

Activity

Credit

299000 Other Liabilities Without Related Budgetary Obligations Credit

299500 Estimated Cleanup Cost Liability Credit

300000 NET POSITION

310000 Unexpended Appropriations - Cumulative Credit

310100 Unexpended Appropriations - Appropriations Received Credit

310200 Unexpended Appropriations - Transfers-In Credit

310300 Unexpended Appropriations - Transfers-Out Debit

310500 Unexpended Appropriations - Prior Period Adjustments Due to Corrections of

Errors - Years Preceding the Prior Year

Debit

310600 Unexpended Appropriations - Adjustments Debit

310700 Unexpended Appropriations - Used Debit

310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of

Errors

Debit

310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in

Accounting Principles

Debit

320000 Appropriations Outstanding - Cumulative Debit

320100 Approprations Outstanding - Warrants Issued Debit

320600 Appropriations Outstanding - Adjustments Credit

331000 Cumulative Results of Operations Credit

340000 Fiduciary Net Assets Credit

341000 Contributions to Fiduciary Net Assets Credit

342000 Withdrawals or Distributions of Fiduciary Net Assets Debit

400000 BUDGETARY

ANTICIPATED RESOURCES

403200 Estimated Indefinite Contract Authority Debit

403400 Anticipated Adjustments to Contract Authority Credit

404200 Estimated Indefinite Borrowing Authority Debit

404400 Anticipated Reductions to Borrowing Authority Credit

404700 Anticipated Transfers to the General Fund of the Treasury - Current-Year

Authority

Credit

404800 Anticipated Transfers to the General Fund of the Treasury - Prior-Year Balances Credit

406000 Anticipated Collections From Non-Federal Sources Debit

407000 Anticipated Collections From Federal Sources Debit

TRANSFERS OF RECEIVABLES FROM INVESTED BALANCES

408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS -

Receivable - Transferred

Credit

408200 Allocations of Realized Authority - To Be Transferred From Invested Balances -

Transferred

Credit

408300 Transfers - Current-Year Authority - Receivable - Transferred Credit

APPROPRIATIONS REALIZED

411100 Debt Liquidation Appropriations Debit

411200 Liquidation of Deficiency - Appropriations Debit



T/L S2 13-01 I - 7 June 2013

411300 Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts Debit

411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts Debit

411500 Loan Subsidy Appropriation Debit

411600 Debt Forgiveness Appropriation Debit

411700 Loan Administrative Expense Appropriation Debit

411800 Reestimated Loan Subsidy Appropriation Debit

411900 Other Appropriations Realized Debit

412000 Anticipated Indefinite Appropriations Debit

412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable -

Cancellation

Debit

412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities Debit

412300 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable -

Temporary Reduction

Debit

412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable -

Temporary Reduction/Cancellation

Credit

412500 Loan Modification Adjustment Transfer Appropriation Debit

412600 Amounts Appropriated From Specific Invested TAFS - Receivable Debit

412700 Amounts Appropriated From Specific Invested TAFS - Payable Credit

412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In Debit

412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out Credit

CONTRACT AUTHORITY

413000 Appropriation To Liquidate Contract Authority Withdrawn Credit

413100 Current-Year Contract Authority Realized Debit

413200 Substitution of Contract Authority Credit

413300 Decreases to Indefinite Contract Authority Credit

413400 Contract Authority Withdrawn Credit

413500 Contract Authority Liquidated Credit

413600 Contract Authority To Be Liquidated by Trust Funds Credit

413700 Transfers of Contract Authority - Allocation Debit

413800 Appropriation To Liquidate Contract Authority Debit

413900 Contract Authority Carried Forward Debit

BORROWING AUTHORITY

414000 Substitution of Borrowing Authority Credit

414100 Current-Year Borrowing Authority Realized Debit

414200 Actual Repayment of Borrowing Authority Converted to Cash Credit

414300 Current-Year Decreases to Indefinite Borrowing Authority Realized Credit

414400 Borrowing Authority Withdrawn Credit

414500 Borrowing Authority Converted to Cash Credit

414600 Actual Repayments of Debt, Current-Year Authority Credit

414700 Actual Repayments of Debt, Prior-Year Balances Credit

414800 Resources Realized From Borrowing Authority Debit

414900 Borrowing Authority Carried Forward Debit

OTHER BUDGETARY RESOURCES

415000 Reappropriations - Transfers-In

u.s. government standard general ledger...t/l s2 13-01. iv. reduction type code. added definition...

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