USSGLExplorer

Chart of Accounts

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

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167 accounts · page 3 of 4
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Title Normal Bal. Type Class Begin/End Dr/Cr
Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Debit Both 1 · Assets B/E D/C
Investments in Marketable U.S. Treasury Securities Purchased on the Secondary Market Debit Proprietary 1 · Assets B/E D/C
Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Credit Both 1 · Assets B/E D/C
Discount on Marketable U.S. Treasury Securities Purchased on the Secondary Market Credit Proprietary 1 · Assets B/E D/C
Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Debit Both 1 · Assets B/E D/C
Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market Debit Proprietary 1 · Assets B/E D/C
Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Debit Both 1 · Assets B/E D/C
Amortization of Discount and Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market Debit Proprietary 1 · Assets B/E D/C
Market Adjustment - Investments Debit Both 1 · Assets B/E D/C
Investments in Securities Other Than the Bureau of the Fiscal Service Securities Debit Both 1 · Assets B/E D/C
Discount on Securities Other Than the Bureau of the Fiscal Service Securities Credit Both 1 · Assets B/E D/C
Premium on Securities Other Than the Bureau of the Fiscal Service Securities Debit Both 1 · Assets B/E D/C
Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities Debit Both 1 · Assets B/E D/C
Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Debit Both 1 · Assets B/E D/C
Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Credit Both 1 · Assets B/E D/C
Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Debit Both 1 · Assets B/E D/C
Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Debit Both 1 · Assets B/E D/C
Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Credit Both 1 · Assets B/E D/C
Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Debit Both 1 · Assets B/E D/C
Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Credit Both 1 · Assets B/E D/C
Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act Credit Both 1 · Assets B/E D/C
Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act Debit Both 1 · Assets B/E D/C
Preferred Stock in Federal Government Sponsored Enterprise Debit Both 1 · Assets B/E D/C
Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise Debit Both 1 · Assets B/E D/C
Common Stock Warrants in Federal Government Sponsored Enterprise Debit Both 1 · Assets B/E D/C
Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise Debit Both 1 · Assets B/E D/C
Foreign Investments Debit Both 1 · Assets B/E D/C
Discount on Foreign Investments Credit Both 1 · Assets B/E D/C
Premium on Foreign Investments Debit Both 1 · Assets B/E D/C
Foreign Exchange Rate Revalue Adjustments - Investments Debit Both 1 · Assets B/E D/C
Other Non-Federal Investments Debit Proprietary 1 · Assets B/E D/C
Land and Land Rights Debit Proprietary 1 · Assets
Capitalized Improvements to Land Debit Proprietary 1 · Assets B/E D/C
Temporary Land Rights Debit Proprietary 1 · Assets B/E D/C
Accumulated Depreciation on Temporary Land Rights Credit Proprietary 1 · Assets B/E D/C
Accumulated Depreciation on Capitalized Improvements to Land Credit Proprietary 1 · Assets B/E D/C
Construction-in-Progress Debit Proprietary 1 · Assets B/E D/C
Buildings, Improvements, and Renovations Debit Proprietary 1 · Assets B/E D/C
Accumulated Depreciation on Buildings, Improvements, and Renovations Credit Proprietary 1 · Assets B/E D/C
Other Structures and Facilities Debit Proprietary 1 · Assets B/E D/C
Accumulated Depreciation on Other Structures and Facilities Credit Proprietary 1 · Assets B/E D/C
Equipment Debit Proprietary 1 · Assets B/E D/C
Accumulated Depreciation on Equipment Credit Proprietary 1 · Assets B/E D/C
Assets Under Capital Lease Debit Proprietary 1 · Assets B/E D/C
Accumulated Depreciation on Assets Under Capital Lease Credit Proprietary 1 · Assets B/E D/C
Leasehold Improvements Debit Proprietary 1 · Assets B/E D/C
Accumulated Amortization on Leasehold Improvements Credit Proprietary 1 · Assets B/E D/C
Internal Use Software Debit Proprietary 1 · Assets B/E D/C
Internal Use Software in Development Debit Proprietary 1 · Assets B/E D/C
Accumulated Amortization on Internal Use Software Credit Proprietary 1 · Assets B/E D/C
Showing 101–150
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