Purchases of Property, Plant, and Equipment
Definition
This account is used to record the amount of capitalized property, plant, and equipment purchased during the fiscal year. This account closes into USSGL account 880100, "Offset for Purchases of Assets," at year-end.
Year-end: This account closes into USSGL account 880100, "Offset for Purchases of Assets," 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
E
Debit/Credit
BulkFile attribute
D
C
Fed/Nonfed
BulkFile attribute
F
N
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
2
F370
To record the closing of memorandum accounts for purchases.
Credit · Budgetary entry G120 To record activity for current-year purchases of property, plant, and equipment.
Debit · Budgetary entry
Credit · Budgetary entry G120 To record activity for current-year purchases of property, plant, and equipment.
Debit · Budgetary entry
Statement crosswalks
4
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 Net Cost · line 1
Gross Cost VI Reclassified Statement of Net Cost · line 6.4
Purchase of assets (RC 24) - Footnote 2
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 Net Cost · line 1
Gross Cost VI Reclassified Statement of Net Cost · line 6.4
Purchase of assets (RC 24) - Footnote 2