Chart of Accounts

Section I / IV — the master list of USSGL accounts. Filter, sort, and export.

692 accounts · page 1 of 14

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
101000	Fund Balance With Treasury	Debit	Both	1 · Assets	B/E	D/C
109000	Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer	Debit	Proprietary	1 · Assets	E	D/C
110100	General Fund of the U.S. Government's Operating Cash	Debit	Proprietary	1 · Assets	B/E	D/C
110300	Restricted Operating Cash	Debit	Proprietary	1 · Assets	B/E	D/C
110900	Checks Outstanding	Credit	Proprietary	1 · Assets	B/E	D/C
111000	Undeposited Collections	Debit	Proprietary	1 · Assets	B/E	D/C
112000	Imprest Funds	Debit	Both	1 · Assets	B/E	D/C
112500	U.S. Debit Card Funds	Debit	Both	1 · Assets	B/E	D/C
113000	Funds Held Outside of Treasury - Budgetary	Debit	Both	1 · Assets	B/E	D/C
113500	Funds Held Outside of Treasury - Non-Budgetary	Debit	Proprietary	1 · Assets	B/E	D/C
113510	Restricted Cash Held Outside of Treasury - Non-Budgetary	Debit	Proprietary	1 · Assets	B/E	D
114500	Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account	Debit	Proprietary	1 · Assets	B/E	D/C
119000	Other Cash	Debit	Proprietary	1 · Assets	B/E	D/C
119090	Other Cash - International Monetary Fund	Debit	Proprietary	1 · Assets	B/E	D/C
119305	International Monetary Fund - Letter of Credit	Credit	Proprietary	1 · Assets	B/E	D/C
119306	International Monetary Fund - Receivable/Payable Currency Valuation Adjustment	Debit	Proprietary	1 · Assets	B/E	D/C
119307	International Monetary Fund - Dollar Deposits With the IMF	Credit	Proprietary	1 · Assets	B/E	D/C
119309	International Monetary Fund - Currency Holdings	Debit	Proprietary	1 · Assets	B/E	D/C
119333	International Monetary Fund - Reserve Position	Debit	Proprietary	1 · Assets	B/E	D/C
119400	Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR)	Debit	Both	1 · Assets	B/E	D/C
119500	Other Monetary Assets	Debit	Both	1 · Assets	B/E	D/C
120000	Foreign Currency	Debit	Proprietary	1 · Assets	B/E	D/C
120500	Foreign Currency Denominated Equivalent Assets	Debit	Both	1 · Assets	B/E	D/C
120900	Uninvested Foreign Currency	Debit	Both	1 · Assets	B/E	D/C
123000	Foreign Currency Held Outside Of Treasury - Budgetary	Debit	Proprietary	1 · Assets	B/E	D/C
123500	Foreign Currency Held Outside Of Treasury - Non-Budgetary	Debit	Proprietary	1 · Assets	B/E	D
125000	Central Accounting/Agency Reconciliation Account	Debit	Proprietary	1 · Assets	B/E	D/C
131000	Accounts Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
131900	Allowance for Loss on Accounts Receivable	Credit	Proprietary	1 · Assets	B/E	D/C
132000	Funded Employment Benefit Contributions Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
132100	Unfunded FECA Benefit Contributions Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
132500	Taxes Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
132900	Allowance for Loss on Taxes Receivable	Credit	Proprietary	1 · Assets	B/E	D/C
133000	Receivable for Transfers of Currently Invested Balances	Debit	Proprietary	1 · Assets	B/E	D/C
133500	Expenditure Transfers Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
133900	Future Exchange Credit Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
134000	Interest Receivable - Not Otherwise Classified	Debit	Proprietary	1 · Assets	B/E	D/C
134100	Interest Receivable - Loans	Debit	Proprietary	1 · Assets	B/E	D/C
134200	Interest Receivable - Investments	Debit	Both	1 · Assets	B/E	D/C
134300	Interest Receivable - Taxes	Debit	Proprietary	1 · Assets	B/E	D/C
134400	Interest Receivable on Special Drawing Rights (SDR)	Debit	Proprietary	1 · Assets	B/E	D/C
134500	Allowance for Loss on Interest Receivable - Loans	Credit	Proprietary	1 · Assets	B/E	D/C
134600	Allowance for Loss on Interest Receivable - Investments	Credit	Proprietary	1 · Assets	B/E	D/C
134700	Allowance for Loss on Interest Receivable - Not Otherwise Classified	Credit	Proprietary	1 · Assets	B/E	D/C
134800	Allowance for Loss on Interest Receivable - Taxes	Credit	Proprietary	1 · Assets	B/E	D/C
134900	Interest Receivable on Uninvested Funds	Debit	Proprietary	1 · Assets	B/E	D/C
135000	Loans Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
135090	Loans Receivable - International Monetary Fund	Debit	Proprietary	1 · Assets	B/E	D/C
135100	Capitalized Loan Interest Receivable - Non-Credit Reform	Debit	Proprietary	1 · Assets	B/E	D/C
135900	Allowance for Loss on Loans Receivable	Credit	Proprietary	1 · Assets	B/E	D/C