USSGLExplorer

Chart of Accounts

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

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112 accounts · page 1 of 3
⚙ Columns
Title Normal Bal. Type Class Begin/End Dr/Cr
Revenue From Goods Sold Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Goods Sold Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Revenue From Services Provided Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Services Provided Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Interest Revenue - Other Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Interest Revenue - Investments Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Interest Revenue - Loans Receivable/Uninvested Funds Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Interest Revenue - Subsidy Amortization Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Interest Revenue - Loans Receivable Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Interest Revenue - Investments Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Interest Revenue - Other Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Penalties and Fines Revenue Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Penalties and Fines Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Administrative Fees Revenue Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Administrative Fees Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Funded Benefit Program Revenue Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Unfunded FECA Benefit Revenue Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Unfunded FECA Benefit Revenue Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Funded Benefit Program Revenue Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Insurance and Guarantee Premium Revenue Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Insurance and Guarantee Premium Revenue Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Donated Revenue - Financial Resources Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Revenue for Donations - Financial Resources Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Donated Revenue - Nonfinancial Resources Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Donated Revenue - Nonfinancial Resources Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Forfeiture Revenue - Cash and Cash Equivalents Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Forfeiture Revenue - Cash and Cash Equivalents Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Forfeiture Revenue - Forfeitures of Property Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Contra Forfeiture Revenue - Forfeitures of Property Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Expended Appropriations - Used - Accrued Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriations - Expended - Accrued Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriations - Expended - Disbursed Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Expended Appropriations - Disbursed Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriations - Expended - Prior-Period Adjustments Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Transfer-in of Agency Unavailable Custodial and Non-Entity Collections Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Accrual of Agency Amount To Be Collected - Custodial and Non-Entity - General Fund of the U.S. Government Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency - Other Than the General Fund of the U.S. Government Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Financing Sources Transferred In Without Reimbursement Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Financing Sources Transferred Out Without Reimbursement Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriated Dedicated Collections to be Transferred In Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriated Dedicated Collections to be Transferred Out Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriated Dedicated Collections Transferred In Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
Appropriated Dedicated Collections Transferred Out Debit Proprietary 5 · Revenue & Other Financing Sources E D/C
Expenditure Financing Sources - Transfers-In Credit Proprietary 5 · Revenue & Other Financing Sources E D/C
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