Chart of Accounts

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

24 accounts · page 1 of 1

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
610000	Operating Expenses/Program Costs	Debit	Proprietary	6 · Expenses	E	D/C
615000	Expensed Asset	Debit	Proprietary	6 · Expenses	E	D/C
619000	Contra Bad Debt Expense - Incurred for Others	Credit	Proprietary	6 · Expenses	E	D/C
619900	Adjustment to Subsidy Expense	Credit	Proprietary	6 · Expenses	E	D/C
631000	Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank	Debit	Proprietary	6 · Expenses	E	D/C
632000	Interest Expenses on Securities	Debit	Proprietary	6 · Expenses	E	D/C
633000	Other Interest Expenses	Debit	Proprietary	6 · Expenses	E	D/C
633800	Remuneration Interest	Debit	Proprietary	6 · Expenses	E	D/C
634000	Interest Expense Accrued on the Liability for Loan Guarantees	Debit	Proprietary	6 · Expenses	E	D/C
640000	Benefit Expense	Debit	Proprietary	6 · Expenses	E	D/C
650000	Cost of Goods Sold	Debit	Proprietary	6 · Expenses	E	D/C
660000	Applied Overhead	Credit	Proprietary	6 · Expenses	E	D/C
661000	Cost Capitalization Offset	Credit	Proprietary	6 · Expenses	E	D/C
671000	Depreciation, Amortization, and Depletion	Debit	Proprietary	6 · Expenses	E	D/C
671300	Lessee Lease Amortization	Debit	Proprietary	6 · Expenses	E	D/C
672000	Bad Debt Expense	Debit	Proprietary	6 · Expenses	E	D/C
673000	Imputed Costs	Debit	Proprietary	6 · Expenses	E	D/C
679000	Other Expenses Not Requiring Budgetary Resources	Debit	Proprietary	6 · Expenses	E	D/C
679300	Accrued Expenses	Debit	Proprietary	6 · Expenses	E	D/C
679500	Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental Administrative Fees	Credit	Proprietary	6 · Expenses	E	D/C
680000	Future Funded Expenses	Debit	Proprietary	6 · Expenses	E	D/C
685000	Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated)	Debit	Proprietary	6 · Expenses	E	D/C
690000	Non-Production Costs	Debit	Proprietary	6 · Expenses	E	D/C
693000	Lessee Lease Expense	Debit	Proprietary	6 · Expenses	E	D/C