Fund Balance With Treasury
Definition
This account is used to record the aggregate amount of funds on deposit with the Department of the Treasury, excluding seized cash deposited. Fund Balance With Treasury (FBWT) is increased by (1) receiving appropriations, reappropriations, continuing resolutions, appropriation restorations, and allocations; and (2) receiving transfers and reimbursements from other federal entities. It also is increased by amounts borrowed from the Bureau of the Fiscal Service, the Federal Financing Bank, or other federal entities, and amounts collected and credited to appropriation or fund accounts. FBWT is reduced by (1) disbursements made to pay liabilities or to purchase assets, goods, and services; (2) investments in U.S. securities (securities issued by Fiscal Service or other federal entities); (3) cancellation of expired appropriations; (4) transfers and reimbursements to other federal entities or non-federal entities or to the General Fund of the U.S. Government; and (5) sequestration or rescission of appropriations. (See USSGL account 153200, "Seized Cash Deposited.") This account does not close at year-end.
Year-end: This account does not close at year-end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
10For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Fed/Nonfed
BulkFile attribute
G
Trading Partner
BulkFile attribute
###
Trading Partner Main
BulkFile attribute
####
Fund Type
TAS attribute
CF
DF
EC
EG
EM
EP
ER
ES
ET
GA
TR
UG
US
UT
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
293
A104
To record the enactment of appropriations.
Debit · Proprietary entry A105 To provide budgetary resources to cover an upward adjustment of a prior-year obligation pursuant to a prior-year appropriation act.
Debit · Proprietary entry A110 To record in the gaining fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.
Debit · Proprietary entry A112 To record in the losing fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.
Credit · Proprietary entry A132 To record a permanent reduction of unexpended appropriations.
Credit · Proprietary entry A133 To record budget authority permanently reduced in a special or trust expenditure Treasury Appropriation Fund Symbol funded by a special or trust unavailable receipt account.
Credit · Proprietary entry A134 To record appropriated receipts permanently reduced and canceled by legislative action in special and trust Treasury Appropriation Fund Symbols.
Credit · Proprietary entry A136 To record rescission and withdrawal of funds for balances previously recorded as pending rescission.
Credit · Proprietary entry A141 To record the withdrawal of funds for reductions of unexpended appropriations previously recorded when the fund withdrawal did not simultaneously occur.
Credit · Proprietary entry A144 To record unexpended appropriations (derived by non-expenditure transfer - original source of transfer-in is not USSGL account 310200 - Unexpended Appropriations - Transfers-In) permanently reduced by legislative action in General Fund Treasury Appropriation Fund Symbols (TAFS.)
Credit · Proprietary entry A145 To record offsetting collections or exercised borrowing authority permanently reduced and canceled by legislative action.
Credit · Proprietary entry A146 To record subsidy disbursed by the program fund not previously accrued.
Credit · Proprietary entry A147 To record in a miscellaneous General Fund receipt account an amount derived from a non- expenditure transfer that was permanently reduced in an associated Treasury Appropriations Fund Symbol (TAFS).
Debit · Proprietary entry A155 To record an appropriation to liquidate obligations initially incurred against the authority to borrow when the borrowing authority was not exercised.
Debit · Proprietary entry A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or the Federal Financing Bank. This includes non-credit reform borrowings to repay interest (capitalized loan interest.)
Debit · Proprietary entry A157 To record a non-expenditure nonallocation transfer-in between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.
Debit · Proprietary entry A160 To record a non-expenditure nonallocation transfer-out between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.
Credit · Proprietary entry A168 To record payments received from foreign partners into the FMS Trust Fund to liquidate contract authority and to recognize liability to fulfill Foreign Military Sales cases.
Debit · Proprietary entry A169 To record the portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required.
Credit · Proprietary entry A170 To record the warrant liquidating contract authority.
Debit · Proprietary entry A171 To record an appropriation to liquidate contract authority that is supported by a non-expenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract authority.
Debit · Proprietary entry A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient account representing contract authority previously transferred.
Credit · Proprietary entry A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient account representing contract authority previously transferred.
Debit · Proprietary entry A183 To record in the receipt account the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.
Credit · Proprietary entry A184 To record the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.
Debit · Proprietary entry A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled in an associated special or trust expenditure TAFS.
Debit · Proprietary entry A186 To record revenue to available non-revolving trust funds and special funds, in which the revenue is immediately available for obligation.
Debit · Proprietary entry A188 To record revenue to available non-revolving trust funds and special funds, in which the revenue is not anticipated and not immediately available for obligation upon collection. A credit to USSGL account 439400 acts as a contra-resource account. However, these receipts may be available for investment.
Debit · Proprietary entry A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or special fund expenditure account that was funded by an unavailable receipt account.
Credit · Proprietary entry A195 To record the collection of revenue for non-revolving trust and special funds that were previously accrued.
Debit · Proprietary entry A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a Continuing Resolution or a newly enacted appropriation awaiting a warrant to zero upon the enactment of an appropriation and receipt of a Treasury Appropriation Warrant.
Debit · Proprietary entry A200 To record the cancellation of outstanding debt where there is not an appropriation warrant.
Debit · Proprietary entry A201 To record revenue to non-revolving trust funds and special funds, in which the revenue is not immediately available for obligation.
Debit · Proprietary entry A202 To record in the financing account an appropriation received for a positive modification adjustment transfer.
Debit · Proprietary entry A203 To record in a miscellaneous receipt Treasury Appropriation Fund Symbol (TAFS) an amount that was permanently reduced by legislative action in special or trust Treasury Appropriation Fund Symbol (TAFS).
Debit · Proprietary entry A207 To record unexpended appropriations (derived by non-expenditure transfer - original source of transfer in is USSGL account 310200 - Unexpended Appropriations - Transfers-In) permanently reduced by legislative action in General Fund Treasury Appropriations Symbols (TAFS.)
Credit · Proprietary entry A209 To record in a miscellaneous receipt Treasury Appropriation Fund Symbol (TAFS) an amount that was derived by non-expenditure transfer and was permanently reduced in an associated General Fund TAFS.
Debit · Proprietary entry A210 To record a transfer-out of financing sources and fund balance from Custodial Statement collections via the Central Accounting Reporting System (CARS) CTA Module.
Credit · Proprietary entry A212 To record the financing sources transferred into a special or nonrevolving trust fund from a General Fund Receipt Account.
Debit · Proprietary entry A220 To record the financing sources transferred into a general or revolving fund expenditure account from a General Fund Receipt Account.
Debit · Proprietary entry A224 To reclassify a mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the giving Treasury Appropriation Fund Symbol.
Credit · Proprietary entry A225 To reclassify mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the receiving Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A231 To record drawdowns of funds from U.S. Government-controlled accounts at the Federal Reserve or commercial bank accounts into the FMS Trust Fund to liquidate Contract Authority.
Debit · Proprietary entry A236 To record the warrant from the general fund for appropriated debt.
Debit · Proprietary entry A238 To record the warrant from a special fund for appropriated debt.
Debit · Proprietary entry A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A408 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A410 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts or spending authority from offsetting collections.
Debit · Proprietary entry A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts or spending authority from offsetting collections.
Credit · Proprietary entry A417 To record in the transferring agency the transfer-out of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Credit · Proprietary entry A418 To record in the receiving agency the transfer-in of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Debit · Proprietary entry A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via an SF 1151: Non-expenditure Transfer Authorization.
Debit · Proprietary entry A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Non-expenditure Transfer Authorization.
Credit · Proprietary entry A432 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A434 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A446 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A460 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A467 To record the non-expenditure transfer-in of expired unobligated balances from another expired Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A469 To record the nonexpenditure transfer-out of expired unobligated balances to another expired Treasury Appropriation Fund Symbol.
Credit · Proprietary entry A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from special fund receipts, trust fund receipts, or offsetting collections (other than cash advance).
Debit · Proprietary entry A475 To record in the receiving agency the transfers-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from a cash advance.
Debit · Proprietary entry A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A477 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from a cash advance.
Credit · Proprietary entry A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from special fund receipts, trust fund receipts, or offsetting collections (other than cash advance).
Credit · Proprietary entry A480 To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A482 To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A484 To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A486 To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A488 To record in the transferring agency the actual non-expenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections (collected).
Credit · Proprietary entry A490 To record in the transferring agency the actual non-expenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for General Fund appropriations.
Credit · Proprietary entry A491 To record in the transferring agency the actual non-expenditure transfer-out of unpaid undelivered obligations derived from unfilled customer orders with an advance.
Credit · Proprietary entry A492 To record in the transferring agency the actual transfer-out of current-year or prior-year authority with unpaid expended authority and related accounts payable.
Credit · Proprietary entry A493 To record in the receiving agency the actual non-expenditure transfer-in of unpaid undelivered obligations derived from unfilled customer orders with an advance.
Debit · Proprietary entry A502 To record the actual federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.
Debit · Proprietary entry A503 To record in the receiving agency the actual transfer-in of current-year or prior-year authority with unpaid expended authority and related accounts payable.
Debit · Proprietary entry A504 To record in a trust fund the outlay and reduction of the payable for an expenditure transfer-out to a federal fund.
Credit · Proprietary entry A506 To record in the receiving agency the actual non-expenditure transfer-in of current-year or prior- year authority with unpaid undelivered orders for General Fund appropriations.
Debit · Proprietary entry A508 To record in the receiving agency the actual non-expenditure transfer-in of current-year or prior- year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections (collected).
Debit · Proprietary entry A510 To record in a trust fund expenditure transfers-in from a federal fund relating to non-exchange transactions.
Debit · Proprietary entry A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the Treasury Forfeiture Fund.
Debit · Proprietary entry A512 To record in an agency's trust fund an expenditure transfer-out to a federal fund relating to non- exchange transactions.
Credit · Proprietary entry A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.
Credit · Proprietary entry A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to non-exchange and exchange transactions.
Credit · Proprietary entry A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when the budget authority is temporarily reduced.
Credit · Proprietary entry A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the agency trust fund expenditure TAFS.
Debit · Proprietary entry A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables.
Debit · Proprietary entry A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables.
Credit · Proprietary entry A528 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.
Debit · Proprietary entry A530 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.
Credit · Proprietary entry A531 To record a non-expenditure (non-allocation) transfer-in of funds to a specific invested Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning unobligated balances.
Debit · Proprietary entry A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417100 "Non- Allocation Transfers of Invested Balances-Receivable - Current-Year or 417112 "Non-Allocation Transfers of Invested Balances- Receivable - Prior-Year."
Debit · Proprietary entry A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417200 "Non- Allocation Transfers of Invested Balances-Payable - Current-Year or 417212 "Non-Allocation Transfers of Invested Balances - Payable - Prior-Year."
Credit · Proprietary entry A540 To record in the transferring agency the non-expenditure transfer-out of budgetary resources receivable.
Debit · Proprietary entry A542 To record in the receiving agency the non-expenditure transfer-in of budgetary resources receivable.
Credit · Proprietary entry A704 To record in the performing agency a reimbursable agreement that was not previously anticipated.
Debit · Proprietary entry A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated. In this situation, the trading partner is another federal entity or a non-federal entity that is allowed by law to be treated as a federal entity.
Debit · Proprietary entry A712 To record the refund of an advance in the performing agency for the completion of a prior-year reimbursable order.
Credit · Proprietary entry B102 To record payment of payroll.
Credit · Proprietary entry B103 To record a disbursement of pension benefit payments.
Credit · Proprietary entry B104 To record in a loan guarantee financing account a disbursement to a third party, where no asset is received. This transaction, for example, includes payments of default claims and interest supplements.
Credit · Proprietary entry B105 To record the subsidy expense in the program fund that is paid to the financing fund when the loan is disbursed.
Credit · Proprietary entry B106 To record subsidy disbursement from the program account to the financing account not previously obligated.
Credit · Proprietary entry B107 To record payment and disbursement of funds not previously accrued.
Credit · Proprietary entry B108 To record a loss in the imprest fund.
Credit · Proprietary entry B109 To record payment of interest not previously accrued.
Credit · Proprietary entry B110 To record a confirmed disbursement schedule where an unpaid delivered order was previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry.
Credit · Proprietary entry B111 To record the actual capital transfer to repay a negative modification adjustment transfer to the General Fund from a financing fund.
Credit · Proprietary entry B112 To record accrued interest paid.
Credit · Proprietary entry B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury.
Credit · Proprietary entry B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed after 1992.
Credit · Proprietary entry B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid delivered order was previously accrued.
Credit · Proprietary entry B116 To record disbursement without a lien on collateral acquired from defaulted loans guaranteed after 1992.
Credit · Proprietary entry B118 To record a tax refund funded by directly reducing offsetting collections paid by the collecting agency.
Credit · Proprietary entry B119 To record the actual capital transfer to repay a portion of a capital investment (usually an appropriation to a revolving fund).
Credit · Proprietary entry B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via non-expenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.
Credit · Proprietary entry B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.
Credit · Proprietary entry B122 To record repayments of other debt.
Credit · Proprietary entry B123 To record in the issuing entity, the sale of federal securities at par value.
Debit · Proprietary entry B124 To record the purchase of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B125 To record in the issuing entity, the sale of federal securities acquired at a premium.
Debit · Proprietary entry B126 To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B127 To record in the issuing entity, the sale of federal securities at a discount.
Debit · Proprietary entry B128 To record the purchase of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B129 To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B130 To record a lien paid before personal property is sold.
Credit · Proprietary entry B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For example, this transaction includes repayments of principal for FFB borrowings from Treasury and repayments due to modifications of credit reform loans.
Credit · Proprietary entry B132 To record the purchase of federal securities acquired at par value by a nonfiduciary deposit fund.
Credit · Proprietary entry B133 To record the purchase of accrued interest on federal securities by a nonfiduciary deposit fund.
Credit · Proprietary entry B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.
Debit · Proprietary entry B136 To record in the liquidating account the actual capital transfer of excess cash to the General Fund of the U.S. Government.
Credit · Proprietary entry B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.
Credit · Proprietary entry B138 To record in trust fund payments made to a federal fund relating to exchange transactions.
Credit · Proprietary entry B139 To record actual capital transfers to a General Fund Receipt Account that were not previously anticipated.
Credit · Proprietary entry B143 To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.
Credit · Proprietary entry B150 To record a disbursement (not an outlay) from Fund Balance with Treasury in a Treasury General Account (TGA) to funds held by the public in a non-TGA.
Credit · Proprietary entry B151 To record the purchase of non-federal preferred stock shares in which the federal entity has the ability to exercise significant influence over the investee.
Credit · Proprietary entry B160 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.
Credit · Proprietary entry B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.
Credit · Proprietary entry B163 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.
Credit · Proprietary entry B165 To record the purchase of federal securities acquired at a premium by a nonfiduciary deposit fund.
Credit · Proprietary entry B166 To record the purchase of federal securities acquired at a discount by a nonfiduciary deposit fund.
Credit · Proprietary entry B202 To record the liquidity payment and markup of liquidity preference from the prior year in the program account.
Credit · Proprietary entry B308 To record current-year undelivered orders with an advance.
Credit · Proprietary entry B602 To record revenue received in advance.
Debit · Proprietary entry C103 To record the collection of subsidy costs in the financing account.
Debit · Proprietary entry C106 To record the collection of reestimated subsidy in the financing account.
Debit · Proprietary entry C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program (TARP.)
Debit · Proprietary entry C108 To record collections in nonfiduciary deposit funds.
Debit · Proprietary entry C109 To record the receipt of previously anticipated collections.
Debit · Proprietary entry C111 To record collections in clearing account Treasury Account Symbols (TASs.)
Debit · Proprietary entry C112 To record the collection of a refund of an advance or prepayment in the same year as the original obligation.
Debit · Proprietary entry C114 To record unearned revenue collected in advance and deposited to a trust or special fund receipt account.
Debit · Proprietary entry C116 To record in the financing fund unearned fees collected for undisbursed loans.
Debit · Proprietary entry C117 To record in the financing fund fees collected when loans are disbursed.
Debit · Proprietary entry C120 To record the maturity of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C121 To record the maturity of federal securities acquired at par value by a nonfiduciary deposit fund.
Debit · Proprietary entry C122 To record the maturity of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C123 To record the maturity of federal securities acquired at a premium by a nonfiduciary deposit fund.
Debit · Proprietary entry C124 To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C125 To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit fund.
Debit · Proprietary entry C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund Symbol (TAFS)
Debit · Proprietary entry C130 To record the collection of a refund of an advance or prepayment that results in a downward adjustment to a prior-year obligation.
Debit · Proprietary entry C132 To record the refunds collected, a downward adjustment to prior-year paid delivered orders, for assets purchased and expenses incurred in a prior year that create budgetary resources. These refunds were not previously accrued as receivables.
Debit · Proprietary entry C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year.
Debit · Proprietary entry C135 To record the collection of federal and non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited.
Debit · Proprietary entry C136 To record the collection of receivables for assets purchased or expenses incurred in a prior year that create budgetary resources when collected.
Debit · Proprietary entry C137 To record the restitution of an imprest fund loss.
Debit · Proprietary entry C138 To record the collection of refunds receivable for assets purchased or expenses incurred in the current year that create budgetary resources when collected.
Debit · Proprietary entry C139 To record the deduction of an employee's pay for reimbursement of Federal Employees Health Benefits paid by the employer while the employee was in a leave without pay status.
Debit · Proprietary entry C140 To record the collection of receivables from federal sources.
Debit · Proprietary entry C141 To record a collection of non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited into a General Fund Receipt Account.
Debit · Proprietary entry C143 To record the collection of receivables of custodial revenue from a non-federal source that is deposited to a miscellaneous receipt account.
Debit · Proprietary entry C145 To record the collection of revenue or other financing sources that were not previously accrued into a General Fund Receipt Account. These collections are not reported on the Statement of Custodial Activity.
Debit · Proprietary entry C146 To record the collection of previously accrued receivables in a General Fund Receipt Account.
Debit · Proprietary entry C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C153 To record the collection of loans receivable, accounted for under the provisions of the Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C154 To record the collections of unaccrued interest on loans from non-federal sources.
Debit · Proprietary entry C155 To record the transfer-in of nonbudgetary fund balance to other federal entities without reimbursements.
Debit · Proprietary entry C156 To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.
Debit · Proprietary entry C158 To record cash donations collected in an expenditure account, as allowed by law.
Debit · Proprietary entry C163 To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.
Credit · Proprietary entry C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and recorded in an entity's CARS Account Statement balance.
Debit · Proprietary entry C172 To record a revenue for forfeited cash deposited to the forfeiture fund.
Debit · Proprietary entry C176 To record cash deposited after forfeiture.
Debit · Proprietary entry C182 To record a collection of an advance for an unfilled customer order.
Debit · Proprietary entry C185 To record the collection of FECA receivables by the Department of Labor.
Debit · Proprietary entry C186 To record the collection of receivables in the performing agency for reimbursable services.
Debit · Proprietary entry C188 To record the collection of revenue into unavailable special fund receipt accounts.
Debit · Proprietary entry C189 To record the financing sources transferred into an unavailable clearing, general, special, or non- revolving trust fund receipt account from a custodial collecting entity. The special and non- revolving trust fund receipt accounts are also classified as unappropriated.
Debit · Proprietary entry C190 To record in trust fund payments received from a federal fund relating to exchange transactions.
Debit · Proprietary entry C196 To record a capital transfer received in a General Fund Receipt Account.
Debit · Proprietary entry C200 To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.
Debit · Proprietary entry C202 To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.
Debit · Proprietary entry C204 To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.
Debit · Proprietary entry C406 To record receivables for amounts advanced from the financing fund or liquidating fund to cover escrow funds.
Credit · Proprietary entry C408 To record in the financing fund the disbursement of direct loans.
Credit · Proprietary entry C413 To record the collection in the financing account for items related to modified direct or guaranteed loans originating in the liquidating fund.
Debit · Proprietary entry C432 To record loans other than credit reform.
Credit · Proprietary entry C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.
Debit · Proprietary entry C453 To record receipt of accrued daily inflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.
Debit · Proprietary entry C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.
Debit · Proprietary entry C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.
Credit · Proprietary entry C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.
Credit · Proprietary entry C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.
Credit · Proprietary entry C602 To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Debit · Proprietary entry C603 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Debit · Proprietary entry C604 To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss.
Debit · Proprietary entry C605 To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.
Debit · Proprietary entry C606 To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.
Debit · Proprietary entry C607 To record the redemption of federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Debit · Proprietary entry C608 To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Debit · Proprietary entry C610 To record the sale or disposition of personal property collected for replacement property.
Debit · Proprietary entry C611 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss.
Debit · Proprietary entry C612 To record the loss (or gain) from sale of foreclosed property without recourse.
Debit · Proprietary entry C614 To record the gain on property sold with recourse.
Debit · Proprietary entry C615 To record the disposition of general property, plant and equipment that was permanently removed.
Debit · Proprietary entry C616 To record the loss on loan receivable from the borrower on a sale with recourse.
Debit · Proprietary entry C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C619 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss.
Debit · Proprietary entry C621 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain.
Debit · Proprietary entry C622 To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or non-revolving trust fund.
Debit · Proprietary entry C624 To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special or non-revolving trust fund.
Debit · Proprietary entry C626 To record cash collected from a loss or a gain from the sale of excess, obsolete, and unserviceable assets.
Debit · Proprietary entry C627 To record proceeds from the sale of land, permanent land rights, or stewardship land.
Debit · Proprietary entry C628 To record cash collected from a loss or a gain from the sale of foreclosed property.
Debit · Proprietary entry C630 To record the sale of stockpile materials authorized to be sold. The sale may result in a gain or a loss.
Debit · Proprietary entry C636 To record the collection of sale proceeds from forfeited personal property sold.
Debit · Proprietary entry C638 To record the sale of forfeited property.
Debit · Proprietary entry C640 To record the proceeds from commodities sold.
Debit · Proprietary entry C646 To record the sale or disposition of assets other than personal properties and investments.
Debit · Proprietary entry C647 To record the liquidation of receivables from other federal entity for the sale or disposition of assets other personal properties and investments.
Debit · Proprietary entry C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.
Debit · Proprietary entry C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a loss.
Debit · Proprietary entry C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a gain.
Debit · Proprietary entry C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a loss.
Debit · Proprietary entry C780 To record the Bureau of the Fiscal Service's redemption of debt and related budgetary offset.
Credit · Proprietary entry D108 To record a downward adjustment to prior-year paid delivered orders and to collect a refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).
Debit · Proprietary entry D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.
Credit · Proprietary entry D126 To record an upward adjustment to prior-year paid delivered orders.
Credit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D436 To record a refund of offsetting collections, other than advances, or special or trust funds that were collected in a prior year.
Credit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Credit · Proprietary entry D438 To record a refund of trust or special fund receipts that was received in a current year.
Credit · Proprietary entry D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.
Credit · Proprietary entry D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.
Debit · Proprietary entry D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.
Credit · Proprietary entry D507 To record the classification of amounts from clearing accounts to the appropriate Treasury Appropriation Fund Symbol (TAFS).
Credit · Proprietary entry D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. Government that is withdrawn due to recoveries of prior-year obligations. Also use to return any unused resources provided to cover upward adjustments.
Credit · Proprietary entry E509 To record the transfer-out of nonbudgetary fund balances to other federal entities without reimbursements.
Credit · Proprietary entry F106 To record the reductions of resources to match obligations in permanent indefinite funds.
Credit · Proprietary entry F107 To record an increase of resources to match obligations in permanent indefinite funds.
Debit · Proprietary entry F108 To record a decrease against the indefinite current-year appropriation derived from the General Fund of the U.S. Government when a warrant is received. The authority has not expired.
Credit · Proprietary entry F110 To record the removal of unfilled customer orders with advance and to return advance in excess of obligations in the same year.
Credit · Proprietary entry F119 To record the amount of appropriation (derived from the General Fund of the U.S. Government) or offsetting collections previously sequestered in the unexpired phase but unavailable for obligation in the subsequent fiscal year that must be made available for cancellation.
Credit · Proprietary entry F120 To record the cancellation of expired authority and withdraw funds.
Credit · Proprietary entry F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account that is canceled and returned to the originating invested trust of special fund from which the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure Transfer Authorization.
Credit · Proprietary entry F122 To record the cancellation of authority not previously expired and to withdraw funds.
Credit · Proprietary entry F124 To record the closing of General Fund Receipt Accounts associated with fund balance at year-end.
Credit · Proprietary entry F127 To record a decrease against the indefinite prior year appropriation derived from General Fund of the U.S. Government when a warrant is received.
Credit · Proprietary entry F146 To record the cancellation of expired balances in the expenditure account and return amounts to the associated unavailable receipt account. A Treasury warrant is required.
Credit · Proprietary entry F148 To record the return of an appropriation originally derived from the General Fund of the U.S. Government that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury.
Credit · Proprietary entry F311 To record the return of an appropriation originally derived from the General Fund of the U.S. Government that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury. This TC is for Corps of Engineers (COE) use only. Once USSGL TC A502 is recorded, reclassify the balance in USSGL account 109000 to USSGL account 101000.
Credit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry H400 To record warrant for Quota increase in the International Monetary Fund assets.
Debit · Proprietary entry H406 To record a Maintenance of Value Adjustment (increase), International Monetary Fund.
Debit · Proprietary entry H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.
Credit · Proprietary entry H420 To record the transfer-out of unobligated unexpired authority for the International Monetary Fund.
Credit · Proprietary entry H422 To record the transfer-in of unobligated unexpired authority for the International Monetary Fund.
Debit · Proprietary entry H424 To record a decrease for the maintenance of value adjustment and transfer the excess.
Credit · Proprietary entry H426 To record the transfer-in of the excess funds due to the maintenance of value decrease adjustment.
Debit · Proprietary entry H428 To record the return to the excess funds due to the maintenance of value decrease adjustment as a partial cancellation.
Credit · Proprietary entry H430 To record payment vouchers.
Credit · Proprietary entry H442 To record the issuance of a new loan to International Monetary Fund.
Credit · Proprietary entry H444 To record the repayment on the loan.
Debit · Proprietary entry H448 To record warrant for FX rate change.
Debit · Proprietary entry
Debit · Proprietary entry A105 To provide budgetary resources to cover an upward adjustment of a prior-year obligation pursuant to a prior-year appropriation act.
Debit · Proprietary entry A110 To record in the gaining fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.
Debit · Proprietary entry A112 To record in the losing fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund.
Credit · Proprietary entry A132 To record a permanent reduction of unexpended appropriations.
Credit · Proprietary entry A133 To record budget authority permanently reduced in a special or trust expenditure Treasury Appropriation Fund Symbol funded by a special or trust unavailable receipt account.
Credit · Proprietary entry A134 To record appropriated receipts permanently reduced and canceled by legislative action in special and trust Treasury Appropriation Fund Symbols.
Credit · Proprietary entry A136 To record rescission and withdrawal of funds for balances previously recorded as pending rescission.
Credit · Proprietary entry A141 To record the withdrawal of funds for reductions of unexpended appropriations previously recorded when the fund withdrawal did not simultaneously occur.
Credit · Proprietary entry A144 To record unexpended appropriations (derived by non-expenditure transfer - original source of transfer-in is not USSGL account 310200 - Unexpended Appropriations - Transfers-In) permanently reduced by legislative action in General Fund Treasury Appropriation Fund Symbols (TAFS.)
Credit · Proprietary entry A145 To record offsetting collections or exercised borrowing authority permanently reduced and canceled by legislative action.
Credit · Proprietary entry A146 To record subsidy disbursed by the program fund not previously accrued.
Credit · Proprietary entry A147 To record in a miscellaneous General Fund receipt account an amount derived from a non- expenditure transfer that was permanently reduced in an associated Treasury Appropriations Fund Symbol (TAFS).
Debit · Proprietary entry A155 To record an appropriation to liquidate obligations initially incurred against the authority to borrow when the borrowing authority was not exercised.
Debit · Proprietary entry A156 To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or the Federal Financing Bank. This includes non-credit reform borrowings to repay interest (capitalized loan interest.)
Debit · Proprietary entry A157 To record a non-expenditure nonallocation transfer-in between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.
Debit · Proprietary entry A160 To record a non-expenditure nonallocation transfer-out between two trust funds of an appropriation to liquidate contract authority, representing contract authority previously transferred.
Credit · Proprietary entry A168 To record payments received from foreign partners into the FMS Trust Fund to liquidate contract authority and to recognize liability to fulfill Foreign Military Sales cases.
Debit · Proprietary entry A169 To record the portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required.
Credit · Proprietary entry A170 To record the warrant liquidating contract authority.
Debit · Proprietary entry A171 To record an appropriation to liquidate contract authority that is supported by a non-expenditure transfer of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A175 To record a non-expenditure transfer-in of funds from a Treasury managed trust fund Treasury Appropriation Fund Symbol (TAFS) that liquidates a previously established receivable for contract authority.
Debit · Proprietary entry A180 To record a non-expenditure allocation transfer-out from a parent account to a recipient account representing contract authority previously transferred.
Credit · Proprietary entry A181 To record a non-expenditure allocation transfer-in from a parent account to a recipient account representing contract authority previously transferred.
Debit · Proprietary entry A183 To record in the receipt account the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.
Credit · Proprietary entry A184 To record the amount of appropriated receipts from an agency's unavailable receipt account to an expenditure account.
Debit · Proprietary entry A185 To record in a special or trust unavailable receipt Treasury Appropriation Fund Symbol (TAFS), an amount that was temporarily reduced in an associated special or trust expenditure TAFS. Or to record in a miscellaneous receipt account, an amount that was permanently reduced and cancelled in an associated special or trust expenditure TAFS.
Debit · Proprietary entry A186 To record revenue to available non-revolving trust funds and special funds, in which the revenue is immediately available for obligation.
Debit · Proprietary entry A188 To record revenue to available non-revolving trust funds and special funds, in which the revenue is not anticipated and not immediately available for obligation upon collection. A credit to USSGL account 439400 acts as a contra-resource account. However, these receipts may be available for investment.
Debit · Proprietary entry A189 To record a temporary reduction of new budgetary resources and fund balance in a trust or special fund expenditure account that was funded by an unavailable receipt account.
Credit · Proprietary entry A195 To record the collection of revenue for non-revolving trust and special funds that were previously accrued.
Debit · Proprietary entry A198 To record Fund Balance With Treasury and adjust the Fund Balance With Treasury Under a Continuing Resolution or a newly enacted appropriation awaiting a warrant to zero upon the enactment of an appropriation and receipt of a Treasury Appropriation Warrant.
Debit · Proprietary entry A200 To record the cancellation of outstanding debt where there is not an appropriation warrant.
Debit · Proprietary entry A201 To record revenue to non-revolving trust funds and special funds, in which the revenue is not immediately available for obligation.
Debit · Proprietary entry A202 To record in the financing account an appropriation received for a positive modification adjustment transfer.
Debit · Proprietary entry A203 To record in a miscellaneous receipt Treasury Appropriation Fund Symbol (TAFS) an amount that was permanently reduced by legislative action in special or trust Treasury Appropriation Fund Symbol (TAFS).
Debit · Proprietary entry A207 To record unexpended appropriations (derived by non-expenditure transfer - original source of transfer in is USSGL account 310200 - Unexpended Appropriations - Transfers-In) permanently reduced by legislative action in General Fund Treasury Appropriations Symbols (TAFS.)
Credit · Proprietary entry A209 To record in a miscellaneous receipt Treasury Appropriation Fund Symbol (TAFS) an amount that was derived by non-expenditure transfer and was permanently reduced in an associated General Fund TAFS.
Debit · Proprietary entry A210 To record a transfer-out of financing sources and fund balance from Custodial Statement collections via the Central Accounting Reporting System (CARS) CTA Module.
Credit · Proprietary entry A212 To record the financing sources transferred into a special or nonrevolving trust fund from a General Fund Receipt Account.
Debit · Proprietary entry A220 To record the financing sources transferred into a general or revolving fund expenditure account from a General Fund Receipt Account.
Debit · Proprietary entry A224 To reclassify a mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the giving Treasury Appropriation Fund Symbol.
Credit · Proprietary entry A225 To reclassify mandated non-expenditure transfer previously recorded under a continuing resolution (CR) once the non-expenditure transfer has been processed in the receiving Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A231 To record drawdowns of funds from U.S. Government-controlled accounts at the Federal Reserve or commercial bank accounts into the FMS Trust Fund to liquidate Contract Authority.
Debit · Proprietary entry A236 To record the warrant from the general fund for appropriated debt.
Debit · Proprietary entry A238 To record the warrant from a special fund for appropriated debt.
Debit · Proprietary entry A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A408 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A410 To record the non-expenditure transfer-in of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts or spending authority from offsetting collections.
Debit · Proprietary entry A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts or spending authority from offsetting collections.
Credit · Proprietary entry A417 To record in the transferring agency the transfer-out of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Credit · Proprietary entry A418 To record in the receiving agency the transfer-in of current-year borrowing authority converted to cash previously anticipated, accomplished via SF 1151: Non-expenditure Transfer Authorization, where the source of the transfer is derived from borrowing authority converted to cash.
Debit · Proprietary entry A420 To record an actual non-expenditure transfer-in to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via an SF 1151: Non-expenditure Transfer Authorization.
Debit · Proprietary entry A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Non-expenditure Transfer Authorization.
Credit · Proprietary entry A432 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A434 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A436 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A438 To record in the parent agency the receipt (transfer-in) of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A444 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A446 To record in the parent agency the return (transfer-in) from the receiving agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A448 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A450 To record a transfer-in of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A452 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated expired authority and funds from an allocation transfer, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A460 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A462 To record the non-expenditure transfer-in of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A464 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A466 To record the non-expenditure transfer-out of expired unobligated balances to an unexpired Treasury Appropriation Fund Symbol (TAFS), where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A467 To record the non-expenditure transfer-in of expired unobligated balances from another expired Treasury Appropriation Fund Symbol.
Debit · Proprietary entry A469 To record the nonexpenditure transfer-out of expired unobligated balances to another expired Treasury Appropriation Fund Symbol.
Credit · Proprietary entry A472 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A474 To record in the receiving agency the transfer-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from special fund receipts, trust fund receipts, or offsetting collections (other than cash advance).
Debit · Proprietary entry A475 To record in the receiving agency the transfers-in of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from a cash advance.
Debit · Proprietary entry A476 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A477 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from a cash advance.
Credit · Proprietary entry A478 To record in the transferring agency the transfer-out of current-year authority or prior-year balances previously anticipated, accomplished via SF 1151: Non-Expenditure Transfer Authorization, where the source of the transfer is derived from special fund receipts, trust fund receipts, or offsetting collections (other than cash advance).
Credit · Proprietary entry A480 To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Proprietary entry A482 To record in the receiving agency the transfer-in of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Proprietary entry A484 To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Credit · Proprietary entry A486 To record in the transferring agency the transfer-out of current-year authority or prior-year balances not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Credit · Proprietary entry A488 To record in the transferring agency the actual non-expenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections (collected).
Credit · Proprietary entry A490 To record in the transferring agency the actual non-expenditure transfer-out of current-year or prior-year authority with unpaid undelivered orders for General Fund appropriations.
Credit · Proprietary entry A491 To record in the transferring agency the actual non-expenditure transfer-out of unpaid undelivered obligations derived from unfilled customer orders with an advance.
Credit · Proprietary entry A492 To record in the transferring agency the actual transfer-out of current-year or prior-year authority with unpaid expended authority and related accounts payable.
Credit · Proprietary entry A493 To record in the receiving agency the actual non-expenditure transfer-in of unpaid undelivered obligations derived from unfilled customer orders with an advance.
Debit · Proprietary entry A502 To record the actual federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.
Debit · Proprietary entry A503 To record in the receiving agency the actual transfer-in of current-year or prior-year authority with unpaid expended authority and related accounts payable.
Debit · Proprietary entry A504 To record in a trust fund the outlay and reduction of the payable for an expenditure transfer-out to a federal fund.
Credit · Proprietary entry A506 To record in the receiving agency the actual non-expenditure transfer-in of current-year or prior- year authority with unpaid undelivered orders for General Fund appropriations.
Debit · Proprietary entry A508 To record in the receiving agency the actual non-expenditure transfer-in of current-year or prior- year authority with unpaid undelivered orders for trust or special funds or obligations supported by spending authority from offsetting collections (collected).
Debit · Proprietary entry A510 To record in a trust fund expenditure transfers-in from a federal fund relating to non-exchange transactions.
Debit · Proprietary entry A511 To record the refunds collected from prior fiscal year obligations that were outlayed in the Treasury Forfeiture Fund.
Debit · Proprietary entry A512 To record in an agency's trust fund an expenditure transfer-out to a federal fund relating to non- exchange transactions.
Credit · Proprietary entry A513 To record the return of funds (i.e., derived from special fund receipts) received in a prior fiscal year from the Treasury Forfeiture Fund as an obligation and outlay in the current fiscal year.
Credit · Proprietary entry A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to non-exchange and exchange transactions.
Credit · Proprietary entry A518 To record the adjustment in a non-allocation Treasury Appropriation Fund Symbol (TAFS) when the budget authority is temporarily reduced.
Credit · Proprietary entry A522 To record the adjustment in the specific invested Treasury Appropriation Fund Symbol (TAFS) that results from a temporary reduction in the agency trust fund expenditure TAFS.
Debit · Proprietary entry A524 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as receivables.
Debit · Proprietary entry A526 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account for amounts previously appropriated and recorded as payables.
Credit · Proprietary entry A528 To record a non-expenditure (non-allocation) transfer-in of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.
Debit · Proprietary entry A530 To record a non-expenditure (non-allocation) transfer-out of funds from a specific invested Treasury Appropriation Fund Symbol (TAFS) to an agency expenditure account. This amount is specified in the agency's appropriation or authorization act.
Credit · Proprietary entry A531 To record a non-expenditure (non-allocation) transfer-in of funds to a specific invested Treasury Appropriation Fund Symbol (TAFS) from a receiving TAFS that is canceling and returning unobligated balances.
Debit · Proprietary entry A536 To record the actual non-expenditure (non-allocation) transfer-in of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417100 "Non- Allocation Transfers of Invested Balances-Receivable - Current-Year or 417112 "Non-Allocation Transfers of Invested Balances- Receivable - Prior-Year."
Debit · Proprietary entry A538 To record the actual non-expenditure (non-allocation) transfer-out of funds via SF 1151: Non- expenditure Transfer Authorization that reduces previously established USSGL 417200 "Non- Allocation Transfers of Invested Balances-Payable - Current-Year or 417212 "Non-Allocation Transfers of Invested Balances - Payable - Prior-Year."
Credit · Proprietary entry A540 To record in the transferring agency the non-expenditure transfer-out of budgetary resources receivable.
Debit · Proprietary entry A542 To record in the receiving agency the non-expenditure transfer-in of budgetary resources receivable.
Credit · Proprietary entry A704 To record in the performing agency a reimbursable agreement that was not previously anticipated.
Debit · Proprietary entry A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated. In this situation, the trading partner is another federal entity or a non-federal entity that is allowed by law to be treated as a federal entity.
Debit · Proprietary entry A712 To record the refund of an advance in the performing agency for the completion of a prior-year reimbursable order.
Credit · Proprietary entry B102 To record payment of payroll.
Credit · Proprietary entry B103 To record a disbursement of pension benefit payments.
Credit · Proprietary entry B104 To record in a loan guarantee financing account a disbursement to a third party, where no asset is received. This transaction, for example, includes payments of default claims and interest supplements.
Credit · Proprietary entry B105 To record the subsidy expense in the program fund that is paid to the financing fund when the loan is disbursed.
Credit · Proprietary entry B106 To record subsidy disbursement from the program account to the financing account not previously obligated.
Credit · Proprietary entry B107 To record payment and disbursement of funds not previously accrued.
Credit · Proprietary entry B108 To record a loss in the imprest fund.
Credit · Proprietary entry B109 To record payment of interest not previously accrued.
Credit · Proprietary entry B110 To record a confirmed disbursement schedule where an unpaid delivered order was previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry.
Credit · Proprietary entry B111 To record the actual capital transfer to repay a negative modification adjustment transfer to the General Fund from a financing fund.
Credit · Proprietary entry B112 To record accrued interest paid.
Credit · Proprietary entry B113 To record capitalized loan interest paid on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury.
Credit · Proprietary entry B114 To record disbursement for liens on collateral acquired from defaulted loans guaranteed after 1992.
Credit · Proprietary entry B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid delivered order was previously accrued.
Credit · Proprietary entry B116 To record disbursement without a lien on collateral acquired from defaulted loans guaranteed after 1992.
Credit · Proprietary entry B118 To record a tax refund funded by directly reducing offsetting collections paid by the collecting agency.
Credit · Proprietary entry B119 To record the actual capital transfer to repay a portion of a capital investment (usually an appropriation to a revolving fund).
Credit · Proprietary entry B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via non-expenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.
Credit · Proprietary entry B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.
Credit · Proprietary entry B122 To record repayments of other debt.
Credit · Proprietary entry B123 To record in the issuing entity, the sale of federal securities at par value.
Debit · Proprietary entry B124 To record the purchase of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B125 To record in the issuing entity, the sale of federal securities acquired at a premium.
Debit · Proprietary entry B126 To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B127 To record in the issuing entity, the sale of federal securities at a discount.
Debit · Proprietary entry B128 To record the purchase of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B129 To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Proprietary entry B130 To record a lien paid before personal property is sold.
Credit · Proprietary entry B131 To record principal repayments to Treasury or the Federal Financing Bank (FFB), excluding most non-credit reform loans, resulting in a gain or loss, that were not previously anticipated. For example, this transaction includes repayments of principal for FFB borrowings from Treasury and repayments due to modifications of credit reform loans.
Credit · Proprietary entry B132 To record the purchase of federal securities acquired at par value by a nonfiduciary deposit fund.
Credit · Proprietary entry B133 To record the purchase of accrued interest on federal securities by a nonfiduciary deposit fund.
Credit · Proprietary entry B135 To record the gain on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.
Debit · Proprietary entry B136 To record in the liquidating account the actual capital transfer of excess cash to the General Fund of the U.S. Government.
Credit · Proprietary entry B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.
Credit · Proprietary entry B138 To record in trust fund payments made to a federal fund relating to exchange transactions.
Credit · Proprietary entry B139 To record actual capital transfers to a General Fund Receipt Account that were not previously anticipated.
Credit · Proprietary entry B143 To record the reinvestment of daily inflation of Treasury Inflation Protected Securities.
Credit · Proprietary entry B150 To record a disbursement (not an outlay) from Fund Balance with Treasury in a Treasury General Account (TGA) to funds held by the public in a non-TGA.
Credit · Proprietary entry B151 To record the purchase of non-federal preferred stock shares in which the federal entity has the ability to exercise significant influence over the investee.
Credit · Proprietary entry B160 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.
Credit · Proprietary entry B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.
Credit · Proprietary entry B163 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.
Credit · Proprietary entry B165 To record the purchase of federal securities acquired at a premium by a nonfiduciary deposit fund.
Credit · Proprietary entry B166 To record the purchase of federal securities acquired at a discount by a nonfiduciary deposit fund.
Credit · Proprietary entry B202 To record the liquidity payment and markup of liquidity preference from the prior year in the program account.
Credit · Proprietary entry B308 To record current-year undelivered orders with an advance.
Credit · Proprietary entry B602 To record revenue received in advance.
Debit · Proprietary entry C103 To record the collection of subsidy costs in the financing account.
Debit · Proprietary entry C106 To record the collection of reestimated subsidy in the financing account.
Debit · Proprietary entry C107 To record the receipt of previously anticipated collections for loans related to the Troubled Asset Relief Program (TARP.)
Debit · Proprietary entry C108 To record collections in nonfiduciary deposit funds.
Debit · Proprietary entry C109 To record the receipt of previously anticipated collections.
Debit · Proprietary entry C111 To record collections in clearing account Treasury Account Symbols (TASs.)
Debit · Proprietary entry C112 To record the collection of a refund of an advance or prepayment in the same year as the original obligation.
Debit · Proprietary entry C114 To record unearned revenue collected in advance and deposited to a trust or special fund receipt account.
Debit · Proprietary entry C116 To record in the financing fund unearned fees collected for undisbursed loans.
Debit · Proprietary entry C117 To record in the financing fund fees collected when loans are disbursed.
Debit · Proprietary entry C120 To record the maturity of federal securities acquired at par value by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C121 To record the maturity of federal securities acquired at par value by a nonfiduciary deposit fund.
Debit · Proprietary entry C122 To record the maturity of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C123 To record the maturity of federal securities acquired at a premium by a nonfiduciary deposit fund.
Debit · Proprietary entry C124 To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C125 To record the maturity of federal securities acquired at a discount in a nonfiduciary deposit fund.
Debit · Proprietary entry C128 To record the maturity of a U.S. Treasury Zero Coupon Bond by a Treasury Appropriation Fund Symbol (TAFS)
Debit · Proprietary entry C130 To record the collection of a refund of an advance or prepayment that results in a downward adjustment to a prior-year obligation.
Debit · Proprietary entry C132 To record the refunds collected, a downward adjustment to prior-year paid delivered orders, for assets purchased and expenses incurred in a prior year that create budgetary resources. These refunds were not previously accrued as receivables.
Debit · Proprietary entry C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year.
Debit · Proprietary entry C135 To record the collection of federal and non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited.
Debit · Proprietary entry C136 To record the collection of receivables for assets purchased or expenses incurred in a prior year that create budgetary resources when collected.
Debit · Proprietary entry C137 To record the restitution of an imprest fund loss.
Debit · Proprietary entry C138 To record the collection of refunds receivable for assets purchased or expenses incurred in the current year that create budgetary resources when collected.
Debit · Proprietary entry C139 To record the deduction of an employee's pay for reimbursement of Federal Employees Health Benefits paid by the employer while the employee was in a leave without pay status.
Debit · Proprietary entry C140 To record the collection of receivables from federal sources.
Debit · Proprietary entry C141 To record a collection of non-federal revenue reported on the Statement of Custodial Activity or on the custodial footnote that is deposited into a General Fund Receipt Account.
Debit · Proprietary entry C143 To record the collection of receivables of custodial revenue from a non-federal source that is deposited to a miscellaneous receipt account.
Debit · Proprietary entry C145 To record the collection of revenue or other financing sources that were not previously accrued into a General Fund Receipt Account. These collections are not reported on the Statement of Custodial Activity.
Debit · Proprietary entry C146 To record the collection of previously accrued receivables in a General Fund Receipt Account.
Debit · Proprietary entry C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C151 To record the collection of capitalized loan interest receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C153 To record the collection of loans receivable, accounted for under the provisions of the Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C154 To record the collections of unaccrued interest on loans from non-federal sources.
Debit · Proprietary entry C155 To record the transfer-in of nonbudgetary fund balance to other federal entities without reimbursements.
Debit · Proprietary entry C156 To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.
Debit · Proprietary entry C158 To record cash donations collected in an expenditure account, as allowed by law.
Debit · Proprietary entry C163 To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.
Credit · Proprietary entry C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and recorded in an entity's CARS Account Statement balance.
Debit · Proprietary entry C172 To record a revenue for forfeited cash deposited to the forfeiture fund.
Debit · Proprietary entry C176 To record cash deposited after forfeiture.
Debit · Proprietary entry C182 To record a collection of an advance for an unfilled customer order.
Debit · Proprietary entry C185 To record the collection of FECA receivables by the Department of Labor.
Debit · Proprietary entry C186 To record the collection of receivables in the performing agency for reimbursable services.
Debit · Proprietary entry C188 To record the collection of revenue into unavailable special fund receipt accounts.
Debit · Proprietary entry C189 To record the financing sources transferred into an unavailable clearing, general, special, or non- revolving trust fund receipt account from a custodial collecting entity. The special and non- revolving trust fund receipt accounts are also classified as unappropriated.
Debit · Proprietary entry C190 To record in trust fund payments received from a federal fund relating to exchange transactions.
Debit · Proprietary entry C196 To record a capital transfer received in a General Fund Receipt Account.
Debit · Proprietary entry C200 To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at par value.
Debit · Proprietary entry C202 To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.
Debit · Proprietary entry C204 To record the maturity of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a discount.
Debit · Proprietary entry C406 To record receivables for amounts advanced from the financing fund or liquidating fund to cover escrow funds.
Credit · Proprietary entry C408 To record in the financing fund the disbursement of direct loans.
Credit · Proprietary entry C413 To record the collection in the financing account for items related to modified direct or guaranteed loans originating in the liquidating fund.
Debit · Proprietary entry C432 To record loans other than credit reform.
Credit · Proprietary entry C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.
Debit · Proprietary entry C453 To record receipt of accrued daily inflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.
Debit · Proprietary entry C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.
Debit · Proprietary entry C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.
Credit · Proprietary entry C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.
Credit · Proprietary entry C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.
Credit · Proprietary entry C602 To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Debit · Proprietary entry C603 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Debit · Proprietary entry C604 To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss.
Debit · Proprietary entry C605 To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.
Debit · Proprietary entry C606 To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.
Debit · Proprietary entry C607 To record the redemption of federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Debit · Proprietary entry C608 To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Debit · Proprietary entry C610 To record the sale or disposition of personal property collected for replacement property.
Debit · Proprietary entry C611 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss.
Debit · Proprietary entry C612 To record the loss (or gain) from sale of foreclosed property without recourse.
Debit · Proprietary entry C614 To record the gain on property sold with recourse.
Debit · Proprietary entry C615 To record the disposition of general property, plant and equipment that was permanently removed.
Debit · Proprietary entry C616 To record the loss on loan receivable from the borrower on a sale with recourse.
Debit · Proprietary entry C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry C619 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss.
Debit · Proprietary entry C621 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain.
Debit · Proprietary entry C622 To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at a discount and sold for a gain or loss by the special or non-revolving trust fund.
Debit · Proprietary entry C624 To record the sale prior to maturity of investments in securities (other than those issued by the Bureau of the Fiscal Service) purchased at par or premium and sold for a gain or loss by the special or non-revolving trust fund.
Debit · Proprietary entry C626 To record cash collected from a loss or a gain from the sale of excess, obsolete, and unserviceable assets.
Debit · Proprietary entry C627 To record proceeds from the sale of land, permanent land rights, or stewardship land.
Debit · Proprietary entry C628 To record cash collected from a loss or a gain from the sale of foreclosed property.
Debit · Proprietary entry C630 To record the sale of stockpile materials authorized to be sold. The sale may result in a gain or a loss.
Debit · Proprietary entry C636 To record the collection of sale proceeds from forfeited personal property sold.
Debit · Proprietary entry C638 To record the sale of forfeited property.
Debit · Proprietary entry C640 To record the proceeds from commodities sold.
Debit · Proprietary entry C646 To record the sale or disposition of assets other than personal properties and investments.
Debit · Proprietary entry C647 To record the liquidation of receivables from other federal entity for the sale or disposition of assets other personal properties and investments.
Debit · Proprietary entry C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.
Debit · Proprietary entry C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a loss.
Debit · Proprietary entry C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a gain.
Debit · Proprietary entry C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a loss.
Debit · Proprietary entry C780 To record the Bureau of the Fiscal Service's redemption of debt and related budgetary offset.
Credit · Proprietary entry D108 To record a downward adjustment to prior-year paid delivered orders and to collect a refund when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).
Debit · Proprietary entry D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.
Credit · Proprietary entry D126 To record an upward adjustment to prior-year paid delivered orders.
Credit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D436 To record a refund of offsetting collections, other than advances, or special or trust funds that were collected in a prior year.
Credit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Credit · Proprietary entry D438 To record a refund of trust or special fund receipts that was received in a current year.
Credit · Proprietary entry D502 To establish or record an increase to Imprest Funds or U.S. Debit Card Funds.
Credit · Proprietary entry D504 To record clearing of the prior-year imprest fund from an annual-year Treasury Appropriation Fund Symbol (TAFS) at the beginning of the next fiscal year.
Debit · Proprietary entry D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.
Credit · Proprietary entry D507 To record the classification of amounts from clearing accounts to the appropriate Treasury Appropriation Fund Symbol (TAFS).
Credit · Proprietary entry D622 To record the amount of indefinite appropriation derived from the General Fund of the U.S. Government that is withdrawn due to recoveries of prior-year obligations. Also use to return any unused resources provided to cover upward adjustments.
Credit · Proprietary entry E509 To record the transfer-out of nonbudgetary fund balances to other federal entities without reimbursements.
Credit · Proprietary entry F106 To record the reductions of resources to match obligations in permanent indefinite funds.
Credit · Proprietary entry F107 To record an increase of resources to match obligations in permanent indefinite funds.
Debit · Proprietary entry F108 To record a decrease against the indefinite current-year appropriation derived from the General Fund of the U.S. Government when a warrant is received. The authority has not expired.
Credit · Proprietary entry F110 To record the removal of unfilled customer orders with advance and to return advance in excess of obligations in the same year.
Credit · Proprietary entry F119 To record the amount of appropriation (derived from the General Fund of the U.S. Government) or offsetting collections previously sequestered in the unexpired phase but unavailable for obligation in the subsequent fiscal year that must be made available for cancellation.
Credit · Proprietary entry F120 To record the cancellation of expired authority and withdraw funds.
Credit · Proprietary entry F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account that is canceled and returned to the originating invested trust of special fund from which the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure Transfer Authorization.
Credit · Proprietary entry F122 To record the cancellation of authority not previously expired and to withdraw funds.
Credit · Proprietary entry F124 To record the closing of General Fund Receipt Accounts associated with fund balance at year-end.
Credit · Proprietary entry F127 To record a decrease against the indefinite prior year appropriation derived from General Fund of the U.S. Government when a warrant is received.
Credit · Proprietary entry F146 To record the cancellation of expired balances in the expenditure account and return amounts to the associated unavailable receipt account. A Treasury warrant is required.
Credit · Proprietary entry F148 To record the return of an appropriation originally derived from the General Fund of the U.S. Government that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury.
Credit · Proprietary entry F311 To record the return of an appropriation originally derived from the General Fund of the U.S. Government that is reduced by an amount equivalent to the offsetting collections or receipts. This transaction is accomplished with a negative appropriation warrant request submitted to Treasury. This TC is for Corps of Engineers (COE) use only. Once USSGL TC A502 is recorded, reclassify the balance in USSGL account 109000 to USSGL account 101000.
Credit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry H400 To record warrant for Quota increase in the International Monetary Fund assets.
Debit · Proprietary entry H406 To record a Maintenance of Value Adjustment (increase), International Monetary Fund.
Debit · Proprietary entry H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.
Credit · Proprietary entry H420 To record the transfer-out of unobligated unexpired authority for the International Monetary Fund.
Credit · Proprietary entry H422 To record the transfer-in of unobligated unexpired authority for the International Monetary Fund.
Debit · Proprietary entry H424 To record a decrease for the maintenance of value adjustment and transfer the excess.
Credit · Proprietary entry H426 To record the transfer-in of the excess funds due to the maintenance of value decrease adjustment.
Debit · Proprietary entry H428 To record the return to the excess funds due to the maintenance of value decrease adjustment as a partial cancellation.
Credit · Proprietary entry H430 To record payment vouchers.
Credit · Proprietary entry H442 To record the issuance of a new loan to International Monetary Fund.
Credit · Proprietary entry H444 To record the repayment on the loan.
Debit · Proprietary entry H448 To record warrant for FX rate change.
Debit · Proprietary entry