Chart of Accounts

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

28 accounts · page 1 of 1

⚙ Columns

Account ▲	Title	Normal Bal.	Type	Class	Begin/End	Dr/Cr
711000	Gains on Disposition of Assets - Other	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
711100	Gains on Disposition of Investments	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
711200	Gains on Disposition of Borrowings	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
717100	Gains on Changes in Long-Term Assumptions - From Experience	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
717200	Losses on Changes in Long-Term Assumptions - From Experience	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
718000	Unrealized Gains	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
718100	Unrealized Gain - Exchange Stabilization Fund (ESF)	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
719000	Other Gains	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
719090	Gains on International Monetary Fund Assets	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
719100	Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
721000	Losses on Disposition of Assets - Other	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
721100	Losses on Disposition of Investments	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
721200	Losses on Disposition of Borrowings	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
727100	Gains on Changes in Long-Term Assumptions	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
727200	Losses on Changes in Long-Term Assumptions	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
728000	Unrealized Losses	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
728100	Unrealized Losses - Exchange Stabilization Fund (ESF)	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
729000	Other Losses	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
729090	Losses on International Monetary Fund Assets	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
729100	Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
729200	Other Losses From Impairment of Assets	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
730000	Extraordinary Items	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
740000	Prior-Period Adjustments Due to Corrections of Errors	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
740100	Prior-Period Adjustments Due to Changes in Accounting Principles	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
740500	Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year	Credit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
750000	Distribution of Income - Dividend	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
760000	Changes in Actuarial Liability	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C
771000	Trust Fund Warrant Journal Vouchers Issued Net of Adjustments	Debit	Proprietary	7 · Gains/Losses/Misc. Items	E	D/C