Chart of Accounts

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

167 accounts · page 1 of 4

⚙ Columns

Account ▼	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
199900	Central Accounting Control Account	Debit	Proprietary	1 · Assets	B/E	D/C
199500	General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed	Debit	Proprietary	1 · Assets	B/E	D/C
199010	Other Assets - General Fund of the U.S. Government	Debit	Proprietary	1 · Assets	B/E	D/C
199000	Other Assets	Debit	Proprietary	1 · Assets	B/E	D/C
198100	Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government	Debit	Proprietary	1 · Assets	B/E	D/C
198000	Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of the U.S. Government	Debit	Proprietary	1 · Assets	B/E	D/C
195900	Accumulated Amortization on Lessee Lease Assets	Credit	Proprietary	1 · Assets	B/E	D/C
195000	Lessee Right-To-Use Lease Asset	Debit	Proprietary	1 · Assets	B/E	D/C
193900	Allowance for Loss on Lease Receivable	Credit	Proprietary	1 · Assets	B/E	D/C
193000	Lessor Lease Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
192500	Capital Transfers Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
192300	Contingent Receivable for Capital Transfers	Debit	Proprietary	1 · Assets	B/E	D/C
192100	Receivable From Appropriations	Debit	Proprietary	1 · Assets	B/E	D/C
189900	Accumulated Depreciation on Other General Property, Plant, and Equipment	Credit	Proprietary	1 · Assets	B/E	D/C
189000	Other General Property, Plant, and Equipment	Debit	Proprietary	1 · Assets	B/E	D/C
184900	Allowance for Depletion	Credit	Proprietary	1 · Assets	B/E	D/C
184000	Other Natural Resources	Debit	Proprietary	1 · Assets	B/E	D/C
183900	Accumulated Amortization on Internal Use Software	Credit	Proprietary	1 · Assets	B/E	D/C
183200	Internal Use Software in Development	Debit	Proprietary	1 · Assets	B/E	D/C
183000	Internal Use Software	Debit	Proprietary	1 · Assets	B/E	D/C
182900	Accumulated Amortization on Leasehold Improvements	Credit	Proprietary	1 · Assets	B/E	D/C
182000	Leasehold Improvements	Debit	Proprietary	1 · Assets	B/E	D/C
181900	Accumulated Depreciation on Assets Under Capital Lease	Credit	Proprietary	1 · Assets	B/E	D/C
181000	Assets Under Capital Lease	Debit	Proprietary	1 · Assets	B/E	D/C
175900	Accumulated Depreciation on Equipment	Credit	Proprietary	1 · Assets	B/E	D/C
175000	Equipment	Debit	Proprietary	1 · Assets	B/E	D/C
174900	Accumulated Depreciation on Other Structures and Facilities	Credit	Proprietary	1 · Assets	B/E	D/C
174000	Other Structures and Facilities	Debit	Proprietary	1 · Assets	B/E	D/C
173900	Accumulated Depreciation on Buildings, Improvements, and Renovations	Credit	Proprietary	1 · Assets	B/E	D/C
173000	Buildings, Improvements, and Renovations	Debit	Proprietary	1 · Assets	B/E	D/C
172000	Construction-in-Progress	Debit	Proprietary	1 · Assets	B/E	D/C
171900	Accumulated Depreciation on Capitalized Improvements to Land	Credit	Proprietary	1 · Assets	B/E	D/C
171800	Accumulated Depreciation on Temporary Land Rights	Credit	Proprietary	1 · Assets	B/E	D/C
171300	Temporary Land Rights	Debit	Proprietary	1 · Assets	B/E	D/C
171200	Capitalized Improvements to Land	Debit	Proprietary	1 · Assets	B/E	D/C
171100	Land and Land Rights	Debit	Proprietary	1 · Assets
169000	Other Non-Federal Investments	Debit	Proprietary	1 · Assets	B/E	D/C
167900	Foreign Exchange Rate Revalue Adjustments - Investments	Debit	Both	1 · Assets	B/E	D/C
167200	Premium on Foreign Investments	Debit	Both	1 · Assets	B/E	D/C
167100	Discount on Foreign Investments	Credit	Both	1 · Assets	B/E	D/C
167000	Foreign Investments	Debit	Both	1 · Assets	B/E	D/C
165300	Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise	Debit	Both	1 · Assets	B/E	D/C
165200	Common Stock Warrants in Federal Government Sponsored Enterprise	Debit	Both	1 · Assets	B/E	D/C
165100	Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise	Debit	Both	1 · Assets	B/E	D/C
165000	Preferred Stock in Federal Government Sponsored Enterprise	Debit	Both	1 · Assets	B/E	D/C
164700	Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act	Debit	Both	1 · Assets	B/E	D/C
164600	Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act	Credit	Both	1 · Assets	B/E	D/C
164500	Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act	Credit	Both	1 · Assets	B/E	D/C
164400	Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act	Debit	Both	1 · Assets	B/E	D/C
164300	Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act	Credit	Both	1 · Assets	B/E	D/C