Chart of Accounts

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

167 accounts · page 2 of 4

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
135990	Allowance for Loss on Loans Receivable - International Monetary Fund	Credit	Proprietary	1 · Assets	B/E	D/C
136000	Penalties and Fines Receivable - Not Otherwise Classified	Debit	Proprietary	1 · Assets	B/E	D/C
136100	Penalties and Fines Receivable - Loans	Debit	Proprietary	1 · Assets	B/E	D/C
136300	Penalties and Fines Receivable - Taxes	Debit	Proprietary	1 · Assets	B/E	D/C
136500	Allowance for Loss on Penalties and Fines Receivable - Loans	Credit	Proprietary	1 · Assets	B/E	D/C
136700	Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified	Credit	Proprietary	1 · Assets	B/E	D/C
136800	Allowance for Loss on Penalties and Fines Receivable - Taxes	Credit	Proprietary	1 · Assets	B/E	D/C
137000	Administrative Fees Receivable - Not Otherwise Classified	Debit	Proprietary	1 · Assets	B/E	D/C
137100	Administrative Fees Receivable - Loans	Debit	Proprietary	1 · Assets	B/E	D/C
137300	Administrative Fees Receivable - Taxes	Debit	Proprietary	1 · Assets	B/E	D/C
137400	Criminal Restitution Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
137500	Allowance for Loss on Administrative Fees Receivable - Loans	Credit	Proprietary	1 · Assets	B/E	D/C
137700	Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified	Credit	Proprietary	1 · Assets	B/E	D/C
137800	Allowance for Loss on Administrative Fees Receivable - Taxes	Credit	Proprietary	1 · Assets	B/E	D/C
137900	Allowance for Loss on Criminal Restitution Receivable	Credit	Proprietary	1 · Assets	B/E	D/C
138000	Loans Receivable - Troubled Assets Relief Program	Debit	Proprietary	1 · Assets	B/E	D/C
138100	Interest Receivable - Loans - Troubled Assets Relief Program	Debit	Proprietary	1 · Assets	B/E	D/C
138400	Interest Receivable - Foreign Currency Denominated Assets	Debit	Proprietary	1 · Assets	B/E	D/C
138500	Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program	Credit	Proprietary	1 · Assets	B/E	D/C
138900	Allowance for Subsidy - Loans - Troubled Assets Relief Program	Credit	Proprietary	1 · Assets	B/E	D/C
139000	Appropriated Dedicated Collections Receivable	Debit	Proprietary	1 · Assets	E	D/C
139900	Allowance for Subsidy	Credit	Proprietary	1 · Assets	B/E	D/C
141000	Advances and Prepayments	Debit	Proprietary	1 · Assets	B/E	D/C
151100	Operating Materials and Supplies Held for Use	Debit	Proprietary	1 · Assets	B/E	D/C
151200	Operating Materials and Supplies Held in Reserve for Future Use	Debit	Proprietary	1 · Assets	B/E	D/C
151300	Operating Materials and Supplies - Excess, Obsolete, and Unserviceable	Debit	Proprietary	1 · Assets	B/E	D/C
151400	Operating Materials and Supplies Held for Repair	Debit	Proprietary	1 · Assets	B/E	D/C
151600	Operating Materials and Supplies in Development	Debit	Proprietary	1 · Assets	B/E	D/C
151900	Operating Materials and Supplies - Allowance	Credit	Proprietary	1 · Assets	B/E	D/C
152100	Inventory Purchased for Resale	Debit	Proprietary	1 · Assets	B/E	D/C
152200	Inventory Held in Reserve for Future Sale	Debit	Proprietary	1 · Assets	B/E	D/C
152300	Inventory Held for Repair	Debit	Proprietary	1 · Assets	B/E	D/C
152400	Inventory - Excess, Obsolete, and Unserviceable	Debit	Proprietary	1 · Assets	B/E	D/C
152500	Inventory - Raw Materials	Debit	Proprietary	1 · Assets	B/E	D/C
152600	Inventory - Work-in-Process	Debit	Proprietary	1 · Assets	B/E	D/C
152700	Inventory - Finished Goods	Debit	Proprietary	1 · Assets	B/E	D/C
152900	Inventory - Allowance	Credit	Proprietary	1 · Assets	B/E	D/C
153100	Seized Monetary Instruments	Debit	Proprietary	1 · Assets	B/E	D/C
153200	Seized Cash Deposited	Debit	Proprietary	1 · Assets	B/E	D/C
154100	Forfeited Property Held for Sale	Debit	Proprietary	1 · Assets	B/E	D/C
154200	Forfeited Property Held for Donation or Use	Debit	Proprietary	1 · Assets	B/E	D/C
154900	Forfeited Property - Allowance	Credit	Proprietary	1 · Assets	B/E	D/C
155100	Foreclosed Property	Debit	Proprietary	1 · Assets	B/E	D/C
155900	Foreclosed Property - Allowance	Credit	Proprietary	1 · Assets	B/E	D/C
156100	Commodities Held Under Price Support and Stabilization Support Programs	Debit	Proprietary	1 · Assets	B/E	D/C
156900	Commodities - Allowance	Credit	Proprietary	1 · Assets	B/E	D/C
157100	Stockpile Materials Held in Reserve	Debit	Proprietary	1 · Assets	B/E	D/C
157200	Stockpile Materials Held for Sale	Debit	Proprietary	1 · Assets	B/E	D/C
159100	Other Related Property	Debit	Proprietary	1 · Assets	B/E	D/C
159900	Other Related Property - Allowance	Credit	Proprietary	1 · Assets	B/E	D/C