Internal Use Software in Development
Definition
This account is used to record the full cost amount incurred during the software development stage of (1) contractor-developed software, and (2) internally developed software, (as defined in Federal Accounting Standards Advisory Board (FASAB) Statement of Federal Financial Accounting Standards (SFFAS) No. 10, "Accounting for Internal Use Software"). Upon completion, these costs will be transferred to USSGL account 183000, "Internal Use Software." 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
7For 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
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
C
Trans Code
TAS attribute
X
K
N
Transactions
25
B402
To record the delivery of goods or services and to accrue a liability.
Debit · Proprietary entry B406 To record the delivery of goods and services in the same year the order was placed and to accrue a liability. The current-year expended authority is more than the original obligation.
Debit · Proprietary entry B604 To record the current-year expended authority where the undelivered order was prepaid or advanced. The current-year authority is the same as the original order.
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.
Credit · Proprietary entry C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year.
Credit · Proprietary entry C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from non-federal sources for assets or expenses that do not create budgetary resources until collected.
Credit · Proprietary entry C610 To record the sale or disposition of personal property collected for replacement property.
Credit · Proprietary entry C613 To record general property, plant and equipment permanently removed or partially impaired, but not yet disposed.
Credit · Proprietary entry D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.
Credit · Proprietary entry D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.
Debit · Proprietary entry D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Debit · 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).
Credit · Proprietary entry D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Credit · Proprietary entry D115 To record the reinstatement of a prior-year prepaid or advanced order where an adjustment to the order requires a downward adjustment of a prior-year paid obligation with a non-cash refund.
Credit · Proprietary entry D126 To record an upward adjustment to prior-year paid delivered orders.
Debit · Proprietary entry D134 To record the delivery of goods and services ordered in a prior year and accrue a liability. Expended authority is less than the original obligation and the authority is not expired.
Debit · 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 D418 To record the write-off of assets other than investments.
Credit · Proprietary entry D512 To record the realization that contractor-developed software-in-development is in production.
Credit · Proprietary entry D514 To record the reclassification of expenses to asset accounts.
Debit · Proprietary entry E510 To record the transfer-out of inventory items and general property, plant, and equipment to other federal entities without reimbursement.
Credit · Proprietary entry E606 To record the transfer-in of inventory items and general property, plant, and equipment from others without reimbursement.
Debit · 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
Debit · Proprietary entry B406 To record the delivery of goods and services in the same year the order was placed and to accrue a liability. The current-year expended authority is more than the original obligation.
Debit · Proprietary entry B604 To record the current-year expended authority where the undelivered order was prepaid or advanced. The current-year authority is the same as the original order.
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.
Credit · Proprietary entry C134 To record the refunds collected (not previously accrued as receivables) for assets purchased and expenses incurred in the current year.
Credit · Proprietary entry C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from non-federal sources for assets or expenses that do not create budgetary resources until collected.
Credit · Proprietary entry C610 To record the sale or disposition of personal property collected for replacement property.
Credit · Proprietary entry C613 To record general property, plant and equipment permanently removed or partially impaired, but not yet disposed.
Credit · Proprietary entry D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.
Credit · Proprietary entry D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.
Debit · Proprietary entry D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Debit · 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).
Credit · Proprietary entry D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Credit · Proprietary entry D115 To record the reinstatement of a prior-year prepaid or advanced order where an adjustment to the order requires a downward adjustment of a prior-year paid obligation with a non-cash refund.
Credit · Proprietary entry D126 To record an upward adjustment to prior-year paid delivered orders.
Debit · Proprietary entry D134 To record the delivery of goods and services ordered in a prior year and accrue a liability. Expended authority is less than the original obligation and the authority is not expired.
Debit · 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 D418 To record the write-off of assets other than investments.
Credit · Proprietary entry D512 To record the realization that contractor-developed software-in-development is in production.
Credit · Proprietary entry D514 To record the reclassification of expenses to asset accounts.
Debit · Proprietary entry E510 To record the transfer-out of inventory items and general property, plant, and equipment to other federal entities without reimbursement.
Credit · Proprietary entry E606 To record the transfer-in of inventory items and general property, plant, and equipment from others without reimbursement.
Debit · 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