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
201000	Liability for Fund Balance With Treasury	Credit	Proprietary	2 · Liabilities	B/E	D/C
209010	Liability for Fund Balance While Awaiting a Warrant or Mandated Non-Expenditure Transfer	Credit	Proprietary	2 · Liabilities	E	D/C
211000	Accounts Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
211200	Accounts Payable for Federal Government Sponsored Enterprise	Credit	Proprietary	2 · Liabilities	B/E	D/C
212000	Disbursements in Transit	Credit	Proprietary	2 · Liabilities	B/E	D/C
213000	Contract Holdbacks	Credit	Proprietary	2 · Liabilities	B/E	D/C
214000	Accrued Interest Payable - Not Otherwise Classified	Credit	Proprietary	2 · Liabilities	B/E	D/C
214010	Unfunded Accrued Interest Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
214100	Accrued Interest Payable - Loans	Credit	Proprietary	2 · Liabilities	B/E	D/C
214200	Accrued Interest Payable - Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
214900	Accrued Interest Payable on Uninvested Funds	Credit	Proprietary	2 · Liabilities	B/E	D/C
215000	Payable for Transfers of Currently Invested Balances	Credit	Proprietary	2 · Liabilities	B/E	D/C
215500	Expenditure Transfers Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
216000	Entitlement Benefits Due and Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
217000	Subsidy Payable to the Financing Account	Credit	Proprietary	2 · Liabilities	B/E	D/C
218000	Loan Guarantee Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
219000	Other Liabilities With Related Budgetary Obligations	Credit	Proprietary	2 · Liabilities	B/E	D/C
219100	Liability for Employer Benefits and Claims Incurred but Not Reported	Credit	Proprietary	2 · Liabilities	B/E	D/C
219200	Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks	Credit	Proprietary	2 · Liabilities	B/E	D/C
219300	Allocation of Special Drawing Rights (SDRs)	Credit	Proprietary	2 · Liabilities	B/E	D/C
220000	Liability for Unpaid Insurance Claims	Credit	Proprietary	2 · Liabilities	B/E	D/C
220500	Liability for Unearned Insurance Premiums	Credit	Proprietary	2 · Liabilities	B/E	D/C
221000	Accrued Funded Payroll and Leave	Credit	Proprietary	2 · Liabilities	B/E	D/C
221100	Withholdings Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
221300	Employer Contributions and Payroll Taxes Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
221500	Other Post Employment Benefits Due and Payable	Credit	Proprietary	2 · Liabilities	B/E	D/C
221600	Pension 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
221800	Life Insurance Benefits Due and Payable to Beneficiaries	Credit	Proprietary	2 · Liabilities	B/E	D/C
222000	Unfunded Leave	Credit	Proprietary	2 · Liabilities	B/E	D/C
222500	Unfunded FECA Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
229000	Other Unfunded Employment Related Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
231000	Liability for Advances and Prepayments	Credit	Proprietary	2 · Liabilities	B/E	D/C
232000	Other Deferred Revenue	Credit	Proprietary	2 · Liabilities	B/E	D/C
233000	Unearned Lessor Revenue	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
241000	Liability for Clearing Accounts	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
251100	Capitalized Loan Interest Payable - Non-Credit Reform	Credit	Proprietary	2 · Liabilities	B/E	D/C
252000	Principal Payable to the Federal Financing Bank	Credit	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
253100	Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority	Debit	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
253300	Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority	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
254000	Participation and Payment Certificates	Credit	Proprietary	2 · Liabilities	B/E	D/C
259000	Other Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
259100	Repayable Advance Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
259200	Appropriated Debt	Credit	Proprietary	2 · Liabilities	B/E	D/C
261000	Actuarial Pension Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C