Chart of Accounts

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

75 accounts · page 2 of 2

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
262000	Actuarial Health Insurance Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
263000	Actuarial Life Insurance Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
265000	Actuarial FECA Liability	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
267000	Actuarial Liabilities for Treasury and Department of Labor-Managed Benefit Programs	Credit	Proprietary	2 · Liabilities	B/E	D/C
269000	Other Actuarial Liabilities	Credit	Proprietary	2 · Liabilities	B/E	D/C
291000	Prior Liens Outstanding on Acquired Collateral	Credit	Proprietary	2 · Liabilities	B/E	D/C
292000	Contingent Liabilities	Credit	Proprietary	2 · Liabilities	B/E	D/C
292200	Contingent Liabilities - Federal Government Sponsored Enterprise	Credit	Proprietary	2 · Liabilities	B/E	D/C
292300	Contingent Liability for Capital Transfers	Credit	Proprietary	2 · Liabilities	B/E	D/C
293000	Lessee Lease Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
293010	Unfunded Lessee Lease Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
293900	Liability For Future Exchange	Credit	Proprietary	2 · Liabilities	B/E	D/C
294000	Capital Lease Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C
296000	Accounts Payable From Canceled Appropriations	Credit	Proprietary	2 · Liabilities	B/E	D/C
297000	Liability for Capital Transfers	Credit	Proprietary	2 · Liabilities	B/E	D/C
298000	Custodial Liability	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
299000	Other Liabilities Without Related Budgetary Obligations	Credit	Proprietary	2 · Liabilities	B/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
299100	Other Liabilities - Reductions	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
299200	Appropriated Dedicated Collections Liability	Credit	Proprietary	2 · Liabilities	E	D/C
299300	Accrued Liabilities	Credit	Proprietary	2 · Liabilities	B/E	D/C
299500	Estimated Cleanup Cost Liability	Credit	Proprietary	2 · Liabilities	B/E	D/C