Chart of Accounts
Section I / IV — the master list of USSGL accounts. Filter, sort, and export.
15 accounts · page 1 of 1
| Account ▲ | Title | Normal Bal. | Type | Class | Begin/End | Dr/Cr |
|---|---|---|---|---|---|---|
| 801000 | Guaranteed Loan Level | Debit | Proprietary | 8 · Memorandum | B/E | D/C |
| 801500 | Guaranteed Loan Level - Unapportioned | Credit | Proprietary | 8 · Memorandum | E | D/C |
| 802000 | Guaranteed Loan Level - Apportioned | Credit | Proprietary | 8 · Memorandum | E | D/C |
| 804000 | Guaranteed Loan Level - Used Authority | Credit | Proprietary | 8 · Memorandum | B/E | D/C |
| 804500 | Guaranteed Loan Level - Unused Authority | Credit | Proprietary | 8 · Memorandum | B/E | D/C |
| 805000 | Guaranteed Loan Principal Outstanding | Debit | Proprietary | 8 · Memorandum | B/E | D/C |
| 805300 | Guaranteed Loan New Disbursements by Lender | Credit | Proprietary | 8 · Memorandum | E | D/C |
| 806500 | Guaranteed Loan Collections, Defaults, and Adjustments | Debit | Proprietary | 8 · Memorandum | E | D/C |
| 807000 | Guaranteed Loan Cumulative Disbursements by Lenders | Credit | Proprietary | 8 · Memorandum | B/E | D/C |
| 809100 | Partial or Early Cancellation of Authority | Credit | 8 · Memorandum | |||
| 809200 | Offset for Partial or Early Cancellation of Authority | Debit | 8 · Memorandum | |||
| 880100 | Offset for Purchases of Assets | Credit | Proprietary | 8 · Memorandum | E | D/C |
| 880200 | Purchases of Property, Plant, and Equipment | Debit | Proprietary | 8 · Memorandum | E | D/C |
| 880300 | Purchases of Inventory and Related Property | Debit | Proprietary | 8 · Memorandum | E | D/C |
| 880400 | Purchases of Assets - Other | Debit | Proprietary | 8 · Memorandum | E | D/C |