Chart of Accounts

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

248 accounts · page 1 of 5

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
403400	Anticipated Adjustments to Contract Authority	Credit	Budgetary	4 · Budgetary	E	D/C
403500	Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn	Credit	Budgetary	4 · Budgetary	E	C
404400	Anticipated Reductions to Borrowing Authority	Credit	Budgetary	4 · Budgetary	E	D/C
404700	Anticipated Transfers to the General Fund of the U.S. Government - Current-Year Authority	Credit	Budgetary	4 · Budgetary	E	D/C
404800	Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances	Credit	Budgetary	4 · Budgetary	E	D/C
405000	Anticipated Reductions to Appropriations by Offsetting Collections or Receipts	Credit	Budgetary	4 · Budgetary	E	C
406000	Anticipated Collections From Non-Federal Sources	Debit	Budgetary	4 · Budgetary	E	D/C
407000	Anticipated Collections From Federal Sources	Debit	Budgetary	4 · Budgetary	E	D/C
408000	Federal Financing Bank (FFB) - Anticipated Net Principal Payments	Debit	Budgetary	4 · Budgetary	E	D/C
408100	Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred	Credit	Budgetary	4 · Budgetary	E	D/C
408200	Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred	Credit	Budgetary	4 · Budgetary	E	D/C
408300	Transfers - Current-Year Authority - Receivable - Transferred	Credit	Budgetary	4 · Budgetary	E	D/C
411100	Debt Liquidation Appropriations	Debit	Budgetary	4 · Budgetary	E	D/C
411200	Liquidation of Deficiency - Appropriations	Debit	Budgetary	4 · Budgetary	E	D/C
411300	Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts	Debit	Budgetary	4 · Budgetary	E	D/C
411330	Appropriated Debt - Derived From Unavailable Special Fund Receipts	Debit	Budgetary	4 · Budgetary	E	D
411400	Appropriated Receipts Derived From Available Trust or Special Fund Receipts	Debit	Budgetary	4 · Budgetary	E	D/C
411500	Loan Subsidy Appropriation	Debit	Budgetary	4 · Budgetary	E	D/C
411600	Debt Forgiveness Appropriation	Debit	Budgetary	4 · Budgetary	E	D/C
411601	Debt Forgiveness - Cancellation of Debt Adjustment	Debit	Budgetary	4 · Budgetary	E	D/C
411700	Loan Administrative Expense Appropriation	Debit	Budgetary	4 · Budgetary	E	D/C
411800	Reestimated Loan Subsidy Appropriation	Debit	Budgetary	4 · Budgetary	E	D/C
411900	Other Appropriations Realized	Debit	Budgetary	4 · Budgetary	E	D/C
411910	Indefinite Appropriation - Upward Adjustments	Debit	Budgetary	4 · Budgetary	E	D/C
411912	Definite Appropriation - Adjustments for Trust Fund Share - Prior Year	Credit	Budgetary	4 · Budgetary	E	D/C
411920	Mandated Non-Expenditure Transfer Under a Continuing Resolution (CR) Factored into a TAFS CR Rate for Operations	Debit	Budgetary	4 · Budgetary	E	D/C
411930	Appropriated Debt - Derived From the General Fund of the U.S. Government	Debit	Budgetary	4 · Budgetary	E	D
411990	Other Appropriations Realized - International Monetary Fund	Debit	Budgetary	4 · Budgetary	E	D/C
411991	Other Appropriations Realized - International Monetary Fund - Reserve Tranche	Debit	Budgetary	4 · Budgetary	E	D/C
411992	Other Appropriations Realized - International Monetary Fund - Letter of Credit	Debit	Budgetary	4 · Budgetary	E	D/C
411993	Other Appropriations Realized - International Monetary Fund - New Arrangements to Borrow (NAB)	Debit	Budgetary	4 · Budgetary	E	D/C
411994	Other Appropriations Realized - International Monetary Fund - Exchange Rate Changes (NAB)	Debit	Budgetary	4 · Budgetary	E	D/C
412000	Anticipated Indefinite Appropriations	Debit	Budgetary	4 · Budgetary	E	D/C
412050	Anticipated Definite Appropriation - Adjustments for Trust Fund Share - Prior Year	Credit	Budgetary	4 · Budgetary	E	C
412100	Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation	Debit	Budgetary	4 · Budgetary	E	D/C
412200	Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities	Debit	Budgetary	4 · Budgetary	B/E	D/C
412250	Federal Financing Bank (FFB) - Net Principal Payments	Debit	Budgetary	4 · Budgetary	E	D/C
412300	Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction	Debit	Budgetary	4 · Budgetary	E	D/C
412400	Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation	Credit	Budgetary	4 · Budgetary	E	D/C
412500	Loan Modification Adjustment Transfer Appropriation	Debit	Budgetary	4 · Budgetary	E	D/C
412600	Amounts Appropriated From Specific Invested TAFS - Receivable	Debit	Budgetary	4 · Budgetary	B/E	D/C
412700	Amounts Appropriated From Specific Invested TAFS - Payable	Credit	Budgetary	4 · Budgetary	B/E	D/C
412800	Amounts Appropriated From Specific Invested TAFS - Transfers-In	Debit	Budgetary	4 · Budgetary	E	D/C
412900	Amounts Appropriated From Specific Invested TAFS - Transfers-Out	Credit	Budgetary	4 · Budgetary	E	D/C
413000	Appropriation to Liquidate Contract Authority Withdrawn	Credit	Budgetary	4 · Budgetary	E	D/C
413100	Current-Year Indefinite Contract Authority	Debit	Budgetary	4 · Budgetary	E	D/C
413120	Current-Year Definite Contract Authority	Debit	Budgetary	4 · Budgetary	E	D/C
413200	Substitution of Contract Authority	Credit	Budgetary	4 · Budgetary	E	D/C
413300	Decreases to Indefinite Contract Authority	Credit	Budgetary	4 · Budgetary	E	D/C
413400	Indefinite Contract Authority Withdrawn	Credit	Budgetary	4 · Budgetary	E	D/C