USSGLExplorer
599400 ⚖ Compare Normal balance: Debit Proprietary 5 · Revenue & Other Financing Sources

Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position

Definition

This account is used to record the offset to amounts to be collected for another federal entity. For amounts to be collected on behalf of the General Fund of the U.S. Government, use Federal/Non-Federal Code attribute domain value "G" and Transaction Partner Agency Identifier attribute domain value "099." For all other amounts, use the appropriate attribute domain value. This USSGL account is included on the USSGL crosswalk for the Statement of Changes in Net Position, but it is not included on the USSGL crosswalk for the Statement of Custodial Activity nor on a custodial footnote.

Source: Section II · p1sec2-acctdef-2026.pdf

Required attributes & legal values

12

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).

Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D C
Budgetary Impact Indicator
BulkFile attribute
E
Cust/Noncust
BulkFile attribute
A
Fed/Nonfed
BulkFile attribute
F 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

4
C405 To record offset for the amount accrued in a General Fund Receipt Account and to establish a liability for non-entity assets that are not reported on the Statement of Custodial Activity or on the custodial footnote.
Debit · Proprietary entry D585 To reclassify the offset from the revenue or other financing sources accrued to revenue or other financing sources collected for others that is not reported on the Statement of Custodial Activity or on the custodial footnote.
Credit · Proprietary entry F336 To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.
Debit · Proprietary entry F336 To record the closing of revenue, expense, and other financing source accounts to cumulative results of operations.
Credit · Proprietary entry

Statement crosswalks

5
V Balance Sheet · line 42.1
Cumulative results of operations - Funds from Dedicated Collections (Note 21) V Balance Sheet · line 42.2
Cumulative results of operations - Funds from other than Dedicated Collections V Statement of Changes in Net Position · line 20
Other (+/-) VI Reclassified Statement of Operations & Changes in Net Position · line 6.9
Accrual of Collections Yet to be Transferred to a TAS Other Than the General Fund of the … VI Reclassified Statement of Operations & Changes in Net Position · line 7.24
Accrual for non-entity amounts to be collected and transferred to the General Fund of the…