Chart of Accounts

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

23 accounts · page 1 of 1

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
309000	Unexpended Appropriations While Awaiting a Warrant or Mandated Non-Expenditure Transfer	Credit	Proprietary	3 · Net Position	E	D/C
309010	Appropriations Outstanding - Warrants to be Issued or Mandated Non-Expenditure Transfer	Debit	Proprietary	3 · Net Position	E	D/C
310000	Unexpended Appropriations - Cumulative	Credit	Proprietary	3 · Net Position	B/E	D/C
310100	Unexpended Appropriations - Appropriations Received	Credit	Proprietary	3 · Net Position	E	D/C
310200	Unexpended Appropriations - Transfers-In	Credit	Proprietary	3 · Net Position	E	D/C
310300	Unexpended Appropriations - Transfers-Out	Debit	Proprietary	3 · Net Position	E	D/C
310500	Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year	Debit	Proprietary	3 · Net Position	E	D/C
310600	Unexpended Appropriations - Adjustments	Debit	Proprietary	3 · Net Position	E	D/C
310700	Unexpended Appropriations - Used - Accrued	Debit	Proprietary	3 · Net Position	E	D/C
310710	Unexpended Appropriations - Used - Disbursed	Debit	Proprietary	3 · Net Position	E	D/C
310800	Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors	Debit	Proprietary	3 · Net Position	E	D/C
310900	Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles	Debit	Proprietary	3 · Net Position	E	D/C
320000	Appropriations Outstanding - Cumulative	Debit	Proprietary	3 · Net Position	B/E	D/C
320100	Appropriations Outstanding - Warrants Issued	Debit	Proprietary	3 · Net Position	E	D/C
320110	Appropriations Outstanding - Transfers	Debit	Proprietary	3 · Net Position	E	D/C
320600	Appropriations Outstanding - Adjustments	Credit	Proprietary	3 · Net Position	E	D/C
320700	Appropriations Outstanding - Used - Accrued	Credit	Proprietary	3 · Net Position	E	D/C
320710	Appropriations Outstanding - Used - Disbursed	Credit	Proprietary	3 · Net Position	E	D/C
320800	Appropriations Outstanding - Prior-Period Adjustments	Credit	Proprietary	3 · Net Position	E	D/C
331000	Cumulative Results of Operations	Credit	Proprietary	3 · Net Position	B/E	D/C
340000	Fiduciary Net Assets	Credit	Proprietary	3 · Net Position	B/E	D/C
341000	Contributions to Fiduciary Net Assets	Credit	Proprietary	3 · Net Position	E	D/C
342000	Withdrawals or Distributions of Fiduciary Net Assets	Debit	Proprietary	3 · Net Position	E	D/C