Chart of Accounts

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

75 accounts · page 1 of 2

⚙ Columns

Account ▼	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
299500	Estimated Cleanup Cost Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
299300	Accrued Liabilities	Credit	Proprietary	2 · Liabilities	B/E	D/C
299200	Appropriated Dedicated Collections Liability	Credit	Proprietary	2 · Liabilities	E	D/C
299110	Reductions of Other Liabilities - General Fund of the U.S. Government	Credit	Proprietary	2 · Liabilities	E	D/C
299100	Other Liabilities - Reductions	Credit	Proprietary	2 · Liabilities	E	D/C
299010	Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. Government	Credit	Proprietary	2 · Liabilities	B/E	D/C
299000	Other Liabilities Without Related Budgetary Obligations	Credit	Proprietary	2 · Liabilities	B/E	D/C
298500	Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity	Credit	Proprietary	2 · Liabilities	B/E	D/C
298000	Custodial Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
297000	Liability for Capital Transfers	Credit	Proprietary	2 · Liabilities	B/E	D/C
296000	Accounts Payable From Canceled Appropriations	Credit	Proprietary	2 · Liabilities	B/E	D/C
294000	Capital Lease Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
293900	Liability For Future Exchange	Credit	Proprietary	2 · Liabilities	B/E	D/C
293010	Unfunded Lessee Lease Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
293000	Lessee Lease Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
292300	Contingent Liability for Capital Transfers	Credit	Proprietary	2 · Liabilities	B/E	D/C
292200	Contingent Liabilities - Federal Government Sponsored Enterprise	Credit	Proprietary	2 · Liabilities	B/E	D/C
292000	Contingent Liabilities	Credit	Proprietary	2 · Liabilities	B/E	D/C
291000	Prior Liens Outstanding on Acquired Collateral	Credit	Proprietary	2 · Liabilities	B/E	D/C
269000	Other Actuarial Liabilities	Credit	Proprietary	2 · Liabilities	B/E	D/C
267000	Actuarial Liabilities for Treasury and Department of Labor-Managed Benefit Programs	Credit	Proprietary	2 · Liabilities	B/E	D/C
266000	Actuarial Liabilities for Federal Insurance and Guarantee Programs	Credit	Proprietary	2 · Liabilities	B/E	D/C
265000	Actuarial FECA Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
263000	Actuarial Life Insurance Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
262000	Actuarial Health Insurance Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
261000	Actuarial Pension Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
259200	Appropriated Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
259100	Repayable Advance Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
259000	Other Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
254000	Participation and Payment Certificates	Credit	Proprietary	2 · Liabilities	B/E	D/C
253400	Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority	Debit	Proprietary	2 · Liabilities	B/E	D/C
253300	Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority	Credit	Proprietary	2 · Liabilities	B/E	D/C
253200	Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority	Credit	Proprietary	2 · Liabilities	B/E	D/C
253100	Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority	Debit	Proprietary	2 · Liabilities	B/E	D/C
253000	Securities Issued by Federal Agencies Under General and Special Financing Authority	Credit	Proprietary	2 · Liabilities	B/E	D/C
252000	Principal Payable to the Federal Financing Bank	Credit	Proprietary	2 · Liabilities	B/E	D/C
251100	Capitalized Loan Interest Payable - Non-Credit Reform	Credit	Proprietary	2 · Liabilities	B/E	D/C
251000	Principal Payable to the Bureau of the Fiscal Service	Credit	Proprietary	2 · Liabilities	B/E	D/C
241000	Liability for Clearing Accounts	Credit	Proprietary	2 · Liabilities	B/E	D/C
240000	Liability for Non-Fiduciary Deposit Funds and Undeposited Collections	Credit	Proprietary	2 · Liabilities	B/E	D/C
233000	Unearned Lessor Revenue	Credit	Proprietary	2 · Liabilities	B/E	D/C
232000	Other Deferred Revenue	Credit	Proprietary	2 · Liabilities	B/E	D/C
231000	Liability for Advances and Prepayments	Credit	Proprietary	2 · Liabilities	B/E	D/C
229000	Other Unfunded Employment Related Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
222500	Unfunded FECA Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
222000	Unfunded Leave	Credit	Proprietary	2 · Liabilities	B/E	D/C
221800	Life Insurance Benefits Due and Payable to Beneficiaries	Credit	Proprietary	2 · Liabilities	B/E	D/C
221700	Benefit Premiums Payable to Carriers	Credit	Proprietary	2 · Liabilities	B/E	D/C
221600	Pension Benefits Due and Payable to Beneficiaries	Credit	Proprietary	2 · Liabilities	B/E	D/C
221500	Other Post Employment Benefits Due and Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C