Chart of Accounts

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

167 accounts · page 4 of 4

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
184000	Other Natural Resources	Debit	Proprietary	1 · Assets	B/E	D/C
184900	Allowance for Depletion	Credit	Proprietary	1 · Assets	B/E	D/C
189000	Other General Property, Plant, and Equipment	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
192100	Receivable From Appropriations	Debit	Proprietary	1 · Assets	B/E	D/C
192300	Contingent Receivable for Capital Transfers	Debit	Proprietary	1 · Assets	B/E	D/C
192500	Capital Transfers Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
193000	Lessor Lease Receivable	Debit	Proprietary	1 · Assets	B/E	D/C
193900	Allowance for Loss on Lease Receivable	Credit	Proprietary	1 · Assets	B/E	D/C
195000	Lessee Right-To-Use Lease Asset	Debit	Proprietary	1 · Assets	B/E	D/C
195900	Accumulated Amortization on Lessee Lease Assets	Credit	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
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
199000	Other Assets	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
199500	General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed	Debit	Proprietary	1 · Assets	B/E	D/C
199900	Central Accounting Control Account	Debit	Proprietary	1 · Assets	B/E	D/C