Fund Type
TAS attribute A classification established in law that describes an OMB account's relationship to the government, and the source of the receipts that the account is provided. The first digit (and sometimes second digit, as well) of the Treasury Account Main Code is also used to designate General Fund category (Treasury Financial Manual (TFM) Volume I, Part 2, Chapter 1500).
Accounts using this attribute
500| Account | Title | Legal values (this account) |
|---|---|---|
| 101000 | Fund Balance With Treasury | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 109000 | Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 110100 | General Fund of the U.S. Government's Operating Cash | GA MR |
| 110300 | Restricted Operating Cash | GA MR |
| 110900 | Checks Outstanding | GA MR |
| 111000 | Undeposited Collections | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 112000 | Imprest Funds | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 112500 | U.S. Debit Card Funds | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 113000 | Funds Held Outside of Treasury - Budgetary | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 113500 | Funds Held Outside of Treasury - Non-Budgetary | DF |
| 113510 | Restricted Cash Held Outside of Treasury - Non-Budgetary | DF |
| 114500 | Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account | GA MR |
| 119000 | Other Cash | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 119090 | Other Cash - International Monetary Fund | EG |
| 119305 | International Monetary Fund - Letter of Credit | EG |
| 119306 | International Monetary Fund - Receivable/Payable Currency Valuation Adjustment | EG |
| 119307 | International Monetary Fund - Dollar Deposits With the IMF | EG |
| 119309 | International Monetary Fund - Currency Holdings | EG |
| 119333 | International Monetary Fund - Reserve Position | EG |
| 119400 | Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 119500 | Other Monetary Assets | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 120000 | Foreign Currency | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 120500 | Foreign Currency Denominated Equivalent Assets | EP |
| 120900 | Uninvested Foreign Currency | EP |
| 123000 | Foreign Currency Held Outside Of Treasury - Budgetary | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 123500 | Foreign Currency Held Outside Of Treasury - Non-Budgetary | DF |
| 125000 | Central Accounting/Agency Reconciliation Account | GA |
| 131000 | Accounts Receivable | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 131900 | Allowance for Loss on Accounts Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 132000 | Funded Employment Benefit Contributions Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 132100 | Unfunded FECA Benefit Contributions Receivable | EG |
| 132500 | Taxes Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 132900 | Allowance for Loss on Taxes Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 133000 | Receivable for Transfers of Currently Invested Balances | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 133500 | Expenditure Transfers Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 133900 | Future Exchange Credit Receivable | EC EG EM EP ER ES ET TR UG US UT |
| 134000 | Interest Receivable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 134100 | Interest Receivable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134200 | Interest Receivable - Investments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134300 | Interest Receivable - Taxes | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134400 | Interest Receivable on Special Drawing Rights (SDR) | EP |
| 134500 | Allowance for Loss on Interest Receivable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134600 | Allowance for Loss on Interest Receivable - Investments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134700 | Allowance for Loss on Interest Receivable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134800 | Allowance for Loss on Interest Receivable - Taxes | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 134900 | Interest Receivable on Uninvested Funds | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 135000 | Loans Receivable | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 135090 | Loans Receivable - International Monetary Fund | EG |
| 135100 | Capitalized Loan Interest Receivable - Non-Credit Reform | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 135900 | Allowance for Loss on Loans Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 135990 | Allowance for Loss on Loans Receivable - International Monetary Fund | EG |
| 136000 | Penalties and Fines Receivable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 136100 | Penalties and Fines Receivable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 136300 | Penalties and Fines Receivable - Taxes | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 136500 | Allowance for Loss on Penalties and Fines Receivable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 136700 | Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 136800 | Allowance for Loss on Penalties and Fines Receivable - Taxes | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137000 | Administrative Fees Receivable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137100 | Administrative Fees Receivable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137300 | Administrative Fees Receivable - Taxes | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137400 | Criminal Restitution Receivable | CF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 137500 | Allowance for Loss on Administrative Fees Receivable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137700 | Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137800 | Allowance for Loss on Administrative Fees Receivable - Taxes | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 137900 | Allowance for Loss on Criminal Restitution Receivable | CF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 138000 | Loans Receivable - Troubled Assets Relief Program | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 138100 | Interest Receivable - Loans - Troubled Assets Relief Program | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 138400 | Interest Receivable - Foreign Currency Denominated Assets | EP |
| 138500 | Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 138900 | Allowance for Subsidy - Loans - Troubled Assets Relief Program | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 139000 | Appropriated Dedicated Collections Receivable | EG ES ET UG US UT |
| 139900 | Allowance for Subsidy | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 141000 | Advances and Prepayments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 151100 | Operating Materials and Supplies Held for Use | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 151200 | Operating Materials and Supplies Held in Reserve for Future Use | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 151300 | Operating Materials and Supplies - Excess, Obsolete, and Unserviceable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 151400 | Operating Materials and Supplies Held for Repair | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 151600 | Operating Materials and Supplies in Development | EG ER ET |
| 151900 | Operating Materials and Supplies - Allowance | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152100 | Inventory Purchased for Resale | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152200 | Inventory Held in Reserve for Future Sale | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152300 | Inventory Held for Repair | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152400 | Inventory - Excess, Obsolete, and Unserviceable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152500 | Inventory - Raw Materials | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152600 | Inventory - Work-in-Process | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152700 | Inventory - Finished Goods | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 152900 | Inventory - Allowance | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 153100 | Seized Monetary Instruments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 153200 | Seized Cash Deposited | DF |
| 154100 | Forfeited Property Held for Sale | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 154200 | Forfeited Property Held for Donation or Use | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 154900 | Forfeited Property - Allowance | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 155100 | Foreclosed Property | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 155900 | Foreclosed Property - Allowance | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 156100 | Commodities Held Under Price Support and Stabilization Support Programs | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 156900 | Commodities - Allowance | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 157100 | Stockpile Materials Held in Reserve | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 157200 | Stockpile Materials Held for Sale | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 159100 | Other Related Property | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 159900 | Other Related Property - Allowance | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161000 | Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161020 | Investments in Marketable U.S. Treasury Securities Purchased on the Secondary Market | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161100 | Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161120 | Discount on Marketable U.S. Treasury Securities Purchased on the Secondary Market | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161200 | Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161220 | Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161300 | Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161320 | Amortization of Discount and Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 161800 | Market Adjustment - Investments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 162000 | Investments in Securities Other Than the Bureau of the Fiscal Service Securities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 162100 | Discount on Securities Other Than the Bureau of the Fiscal Service Securities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 162200 | Premium on Securities Other Than the Bureau of the Fiscal Service Securities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 162300 | Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 163000 | Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 163100 | Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 163300 | Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 164200 | Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 164300 | Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 164400 | Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 164500 | Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 164600 | Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 164700 | Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 165000 | Preferred Stock in Federal Government Sponsored Enterprise | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 165100 | Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 165200 | Common Stock Warrants in Federal Government Sponsored Enterprise | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 165300 | Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 167000 | Foreign Investments | EP |
| 167100 | Discount on Foreign Investments | EP |
| 167200 | Premium on Foreign Investments | EP |
| 167900 | Foreign Exchange Rate Revalue Adjustments - Investments | EP |
| 169000 | Other Non-Federal Investments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 171200 | Capitalized Improvements to Land | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 171300 | Temporary Land Rights | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 171800 | Accumulated Depreciation on Temporary Land Rights | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 171900 | Accumulated Depreciation on Capitalized Improvements to Land | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 172000 | Construction-in-Progress | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 173000 | Buildings, Improvements, and Renovations | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 173900 | Accumulated Depreciation on Buildings, Improvements, and Renovations | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 174000 | Other Structures and Facilities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 174900 | Accumulated Depreciation on Other Structures and Facilities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 175000 | Equipment | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 175900 | Accumulated Depreciation on Equipment | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 181000 | Assets Under Capital Lease | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 181900 | Accumulated Depreciation on Assets Under Capital Lease | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 182000 | Leasehold Improvements | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 182900 | Accumulated Amortization on Leasehold Improvements | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 183000 | Internal Use Software | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 183200 | Internal Use Software in Development | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 183900 | Accumulated Amortization on Internal Use Software | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 184000 | Other Natural Resources | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 184900 | Allowance for Depletion | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 189000 | Other General Property, Plant, and Equipment | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 189900 | Accumulated Depreciation on Other General Property, Plant, and Equipment | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 192100 | Receivable From Appropriations | CF EC EG EM EP ER ES ET GA TR UG US UT |
| 192300 | Contingent Receivable for Capital Transfers | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 192500 | Capital Transfers Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 193000 | Lessor Lease Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 193900 | Allowance for Loss on Lease Receivable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 195000 | Lessee Right-To-Use Lease Asset | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 195900 | Accumulated Amortization on Lessee Lease Assets | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 198000 | Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of the U.S. Government | GA |
| 198100 | Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 199000 | Other Assets | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 199010 | Other Assets - General Fund of the U.S. Government | GA |
| 199500 | General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 199900 | Central Accounting Control Account | GA MR |
| 201000 | Liability for Fund Balance With Treasury | GA |
| 209010 | Liability for Fund Balance While Awaiting a Warrant or Mandated Non-Expenditure Transfer | GA |
| 211000 | Accounts Payable | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 211200 | Accounts Payable for Federal Government Sponsored Enterprise | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 212000 | Disbursements in Transit | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 213000 | Contract Holdbacks | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 214000 | Accrued Interest Payable - Not Otherwise Classified | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 214010 | Unfunded Accrued Interest Payable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 214100 | Accrued Interest Payable - Loans | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 214200 | Accrued Interest Payable - Debt | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 214900 | Accrued Interest Payable on Uninvested Funds | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 215000 | Payable for Transfers of Currently Invested Balances | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 215500 | Expenditure Transfers Payable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 216000 | Entitlement Benefits Due and Payable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 217000 | Subsidy Payable to the Financing Account | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 218000 | Loan Guarantee Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 219000 | Other Liabilities With Related Budgetary Obligations | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 219100 | Liability for Employer Benefits and Claims Incurred but Not Reported | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 219200 | Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks | EP |
| 219300 | Allocation of Special Drawing Rights (SDRs) | EP |
| 220000 | Liability for Unpaid Insurance Claims | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 220500 | Liability for Unearned Insurance Premiums | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221000 | Accrued Funded Payroll and Leave | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221100 | Withholdings Payable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221300 | Employer Contributions and Payroll Taxes Payable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221500 | Other Post Employment Benefits Due and Payable | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221600 | Pension Benefits Due and Payable to Beneficiaries | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221700 | Benefit Premiums Payable to Carriers | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 221800 | Life Insurance Benefits Due and Payable to Beneficiaries | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 222000 | Unfunded Leave | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 222500 | Unfunded FECA Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 229000 | Other Unfunded Employment Related Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 231000 | Liability for Advances and Prepayments | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 232000 | Other Deferred Revenue | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 233000 | Unearned Lessor Revenue | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 240000 | Liability for Non-Fiduciary Deposit Funds and Undeposited Collections | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 241000 | Liability for Clearing Accounts | CF |
| 251000 | Principal Payable to the Bureau of the Fiscal Service | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 251100 | Capitalized Loan Interest Payable - Non-Credit Reform | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 252000 | Principal Payable to the Federal Financing Bank | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 253000 | Securities Issued by Federal Agencies Under General and Special Financing Authority | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 253100 | Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 253200 | Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 253300 | Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 253400 | Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 254000 | Participation and Payment Certificates | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 259000 | Other Debt | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 259100 | Repayable Advance Debt | CF DF EC EG EM EP ER ES ET GA TR UG UT |
| 259200 | Appropriated Debt | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 261000 | Actuarial Pension Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 262000 | Actuarial Health Insurance Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 263000 | Actuarial Life Insurance Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 265000 | Actuarial FECA Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 266000 | Actuarial Liabilities for Federal Insurance and Guarantee Programs | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 267000 | Actuarial Liabilities for Treasury and Department of Labor-Managed Benefit Programs | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 269000 | Other Actuarial Liabilities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 291000 | Prior Liens Outstanding on Acquired Collateral | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 292000 | Contingent Liabilities | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 292200 | Contingent Liabilities - Federal Government Sponsored Enterprise | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 292300 | Contingent Liability for Capital Transfers | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 293000 | Lessee Lease Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 293010 | Unfunded Lessee Lease Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 293900 | Liability For Future Exchange | EC EG EM EP ER ES ET TR UG US UT |
| 294000 | Capital Lease Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 296000 | Accounts Payable From Canceled Appropriations | EC EG EM EP ER ES ET GA TR |
| 297000 | Liability for Capital Transfers | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 298000 | Custodial Liability | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 298500 | Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 299000 | Other Liabilities Without Related Budgetary Obligations | CF DF EC EG EM EP ER ES ET MR TR UG US UT |
| 299010 | Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. Government | GA |
| 299100 | Other Liabilities - Reductions | EC EG EM EP ER ES ET TR |
| 299110 | Reductions of Other Liabilities - General Fund of the U.S. Government | GA |
| 299200 | Appropriated Dedicated Collections Liability | ES ET US UT |
| 299300 | Accrued Liabilities | CF DF EC EG EM EP ER ES ET MR TR UG US UT |
| 299500 | Estimated Cleanup Cost Liability | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 309000 | Unexpended Appropriations While Awaiting a Warrant or Mandated Non-Expenditure Transfer | CF DF EC EG EM EP ER ES ET GA MR TR UG US UT |
| 309010 | Appropriations Outstanding - Warrants to be Issued or Mandated Non-Expenditure Transfer | GA |
| 310000 | Unexpended Appropriations - Cumulative | EC EG EM EP ER ES ET TR |
| 310100 | Unexpended Appropriations - Appropriations Received | EC EG EM EP ER ES ET TR |
| 310200 | Unexpended Appropriations - Transfers-In | EC EG EM EP ER ES ET TR UG |
| 310300 | Unexpended Appropriations - Transfers-Out | EC EG EM EP ER ES ET TR |
| 310500 | Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year | EC EG EM EP ER ES ET TR |
| 310600 | Unexpended Appropriations - Adjustments | EC EG EM EP ER ES ET TR UG |
| 310700 | Unexpended Appropriations - Used - Accrued | EC EG EM EP ER ES ET TR |
| 310710 | Unexpended Appropriations - Used - Disbursed | EC EG EM EP ER ES ET TR |
| 310800 | Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors | EC EG EM EP ER ES ET TR |
| 310900 | Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles | EC EG EM EP ER ES ET TR |
| 320000 | Appropriations Outstanding - Cumulative | GA |
| 320100 | Appropriations Outstanding - Warrants Issued | GA |
| 320110 | Appropriations Outstanding - Transfers | GA |
| 320600 | Appropriations Outstanding - Adjustments | GA |
| 320700 | Appropriations Outstanding - Used - Accrued | GA |
| 320710 | Appropriations Outstanding - Used - Disbursed | GA |
| 320800 | Appropriations Outstanding - Prior-Period Adjustments | GA |
| 331000 | Cumulative Results of Operations | CF DF EC EG EM EP ER ES ET GA TR UG US UT |
| 340000 | Fiduciary Net Assets | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 341000 | Contributions to Fiduciary Net Assets | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 342000 | Withdrawals or Distributions of Fiduciary Net Assets | CF DF EC EG EM EP ER ES ET TR UG US UT |
| 403400 | Anticipated Adjustments to Contract Authority | EG EP ER ET |
| 403500 | Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn | ER ET |
| 404400 | Anticipated Reductions to Borrowing Authority | EC EG EM EP ER ES ET TR |
| 404700 | Anticipated Transfers to the General Fund of the U.S. Government - Current-Year Authority | EC EG EM EP ER ES ET TR |
| 404800 | Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 405000 | Anticipated Reductions to Appropriations by Offsetting Collections or Receipts | EG EP ES ET |
| 406000 | Anticipated Collections From Non-Federal Sources | EC EG EM EP ER ES ET TR |
| 407000 | Anticipated Collections From Federal Sources | EC EG EM EP ER ES ET TR |
| 408000 | Federal Financing Bank (FFB) - Anticipated Net Principal Payments | ER |
| 408100 | Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred | EC EG EM EP ER ES ET TR |
| 408200 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred | EC EG EM EP ER ES ET TR |
| 408300 | Transfers - Current-Year Authority - Receivable - Transferred | EC EG EM EP ER ES ET TR |
| 411100 | Debt Liquidation Appropriations | EG EP ER |
| 411200 | Liquidation of Deficiency - Appropriations | EG EP ER |
| 411300 | Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts | ES ET |
| 411330 | Appropriated Debt - Derived From Unavailable Special Fund Receipts | ES |
| 411400 | Appropriated Receipts Derived From Available Trust or Special Fund Receipts | ES ET |
| 411500 | Loan Subsidy Appropriation | EG |
| 411600 | Debt Forgiveness Appropriation | EC EG EM EP ER ES ET TR |
| 411601 | Debt Forgiveness - Cancellation of Debt Adjustment | EP |
| 411700 | Loan Administrative Expense Appropriation | EG |
| 411800 | Reestimated Loan Subsidy Appropriation | EG |
| 411900 | Other Appropriations Realized | EC EG EM EP ER ES ET |
| 411910 | Indefinite Appropriation - Upward Adjustments | EC EG EM EP ER |
| 411912 | Definite Appropriation - Adjustments for Trust Fund Share - Prior Year | EG |
| 411920 | Mandated Non-Expenditure Transfer Under a Continuing Resolution (CR) Factored into a TAFS CR Rate for Operations | EG |
| 411930 | Appropriated Debt - Derived From the General Fund of the U.S. Government | EG |
| 411990 | Other Appropriations Realized - International Monetary Fund | EG |
| 411991 | Other Appropriations Realized - International Monetary Fund - Reserve Tranche | EG |
| 411992 | Other Appropriations Realized - International Monetary Fund - Letter of Credit | EG |
| 411993 | Other Appropriations Realized - International Monetary Fund - New Arrangements to Borrow (NAB) | EG |
| 411994 | Other Appropriations Realized - International Monetary Fund - Exchange Rate Changes (NAB) | EG |
| 412000 | Anticipated Indefinite Appropriations | EC EG EM EP ER ES ET TR |
| 412050 | Anticipated Definite Appropriation - Adjustments for Trust Fund Share - Prior Year | EG |
| 412100 | Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation | EC EG EM EP ER ES ET TR |
| 412200 | Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities | EG |
| 412250 | Federal Financing Bank (FFB) - Net Principal Payments | ER |
| 412300 | Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction | EC EG EM EP ER ES ET TR |
| 412400 | Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation | EG ES ET |
| 412500 | Loan Modification Adjustment Transfer Appropriation | EG EP ER |
| 412600 | Amounts Appropriated From Specific Invested TAFS - Receivable | EG ES ET |
| 412700 | Amounts Appropriated From Specific Invested TAFS - Payable | EG ES ET |
| 412800 | Amounts Appropriated From Specific Invested TAFS - Transfers-In | EG ES ET |
| 412900 | Amounts Appropriated From Specific Invested TAFS - Transfers-Out | EG ES ET |
| 413000 | Appropriation to Liquidate Contract Authority Withdrawn | EC EG EM EP ER ES ET TR |
| 413100 | Current-Year Indefinite Contract Authority | EC EG EM EP ER ES ET TR |
| 413120 | Current-Year Definite Contract Authority | EC EG EM EP ER ES ET TR |
| 413200 | Substitution of Contract Authority | ER |
| 413300 | Decreases to Indefinite Contract Authority | EC EG EM EP ER ES ET TR |
| 413400 | Indefinite Contract Authority Withdrawn | EC EG EM EP ER ES ET TR |
| 413415 | Adjustment for Definite Contract Authority - Prior-Year | ET |
| 413500 | Contract Authority Liquidated | EC EG EM EP ER ES ET TR |
| 413600 | Contract Authority To Be Liquidated by Trust Funds | ET |
| 413610 | Contract Authority To Be Liquidated by Trust Funds - FMSTF | ET |
| 413700 | Transfers of Contract Authority - Allocation | ET |
| 413800 | Appropriation to Liquidate Contract Authority | EC EG EM EP ER ES ET TR |
| 413810 | Appropriation to Liquidate Contract Authority - FMSTF | ET |
| 413900 | Contract Authority Carried Forward | EG EP ER ES ET |
| 414000 | Substitution of Borrowing Authority | EC EG EM EP ER ES ET TR |
| 414100 | Current-Year Indefinite Borrowing Authority | EC EG EM EP ER ES ET TR |
| 414120 | Current-Year Definite Borrowing Authority | EC EG EM EP ER ES ET TR |
| 414200 | Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority | EG EP ER TR |
| 414201 | Modification Adjustment Transfer of Borrowing Authority Converted to Cash | EP ER |
| 414202 | Actual Repayment of Definite Borrowing Authority Converted to Cash - Prior-Year Balances | EG EP ER TR |
| 414203 | Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior-Year Balances | EG EP ER TR |
| 414300 | Current-Year Decreases to Indefinite Borrowing Authority | EC EG EM EP ER ES ET TR |
| 414400 | Borrowing Authority Withdrawn | EC EG EM EP ER ES ET TR |
| 414500 | Borrowing Authority Converted to Cash | EC EG EM EP ER ES ET TR |
| 414600 | Actual Repayments of Debt, Current-Year Authority | EC EG EM EP ER ES ET TR |
| 414700 | Actual Repayments of Debt, Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 414800 | Resources Realized From Borrowing Authority | EC EG EM EP ER ES ET TR |
| 414900 | Borrowing Authority Carried Forward | EG EP ER ET |
| 414910 | Borrowing Authority Carried Forward - Transferred | EG EP ER ET |
| 415000 | Reappropriations - Transfers-In | EC EG EM EP ER ES ET TR |
| 415100 | Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority | EC EG EM EP ER ES ET TR |
| 415200 | Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 415300 | Transfers of Contract Authority - Non-Allocation | ET |
| 415400 | Appropriation to Liquidate Contract Authority - Non-Allocation - Transferred | ET |
| 415500 | Appropriation to Liquidate Contract Authority - Allocation - Transferred | ET |
| 415700 | Authority Made Available From Appropriations (special or trust), Borrowing Authority and Contract Authority Previously Precluded From Obligation | EG ES ET |
| 415730 | Authority Made Available From Appropriations Previously Precluded From Obligation | ES |
| 415800 | Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation | EC EG EM EP ER ES ET TR |
| 415900 | Repayment of Repayable Advances - Current-Year Authority | ES ET |
| 415901 | Repayment of Repayable Advances - Prior-Year Balances | ES ET |
| 416000 | Anticipated Transfers - Current-Year Authority | EC EG EM EP ER ES ET TR |
| 416500 | Allocations of Authority - Anticipated Transfers From Invested Balances - Current-Year | EC EG EM EP ER ES ET TR |
| 416512 | Allocations of Authority - Anticipated Transfers From Invested Balances - Prior-Year | ES ET |
| 416600 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Current-Year | EG EP ES ET |
| 416612 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Prior-Year | ES ET |
| 416700 | Allocations of Realized Authority - Transferred From Invested Balances - Current-Year | EC EG EM EP ER ES ET TR |
| 416712 | Allocations of Realized Authority - Transferred From Invested Balances - Prior-Year | ES ET |
| 416800 | Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction | EC EG EM EP ER ES ET TR |
| 417000 | Transfers - Current-Year Authority | EC EG EM EP ER ES ET TR |
| 417100 | Non-Allocation Transfers of Invested Balances - Receivable - Current-Year | EG ES ET |
| 417112 | Non-Allocation Transfers of Invested Balances - Receivable - Prior-Year | EG ES ET |
| 417200 | Non-Allocation Transfers of Invested Balances - Payable - Current-Year | EP ES ET |
| 417212 | Non-Allocation Transfers of Invested Balances - Payable - Prior-Year | ES ET |
| 417300 | Non-Allocation Transfers of Invested Balances - Transferred - Current-Year | EG EP ES ET |
| 417312 | Non-Allocation Transfers of Invested Balances - Transferred - Prior-Year | EG ES ET |
| 417400 | Transfers - Current-Year Borrowing Authority Converted to Cash | EG EP ES |
| 417500 | Allocation Transfers of Current-Year Authority for Non-Invested Accounts | EC EG EM EP ER ES ET TR |
| 417590 | Allocation Transfers of Current-Year Authority for Non-Invested Accounts - International Monetary Fund | EG |
| 417600 | Allocation Transfers of Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 417690 | Allocation Transfers of Prior-Year Balances - International Monetary Fund | EG |
| 418000 | Anticipated Transfers - Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 418300 | Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose | EC EG EM EP ER ES ET TR |
| 419000 | Transfers - Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 419100 | Balance Transfers - Extension of Availability Other Than Reappropriations | EC EG EM EP ER ES ET TR |
| 419200 | Balance Transfers - Unexpired to Expired | EC EG EM EP ER ES ET TR |
| 419300 | Balance Transfers - Unobligated Balances - Legislative Change of Purpose | EC EG EM EP ER ES ET TR |
| 419400 | Transfer of Unpaid Obligations and Uncollected Customer Payments | EC EG EM EP ER ES ET TR |
| 419500 | Transfer of Obligated Balances | EC EG EM EP ER ES ET TR |
| 419600 | Balance Transfers-In - Expired to Expired | EC EG EM EP ER ES ET TR |
| 419700 | Balance Transfers-Out - Expired to Expired | EC EG EM EP ER ES ET TR |
| 419900 | Transfer of Expired Expenditure Transfers - Receivable | ET |
| 420100 | Total Actual Resources - Collected | EC EG EM EP ER ES ET TR |
| 420190 | Total Actual Resources - Collected - International Monetary Fund | EG |
| 421000 | Anticipated Reimbursements | EC EG EM EP ER ES ET TR |
| 421100 | Anticipated Reimbursements Used for Substitution or Liquidation of Contract Authority | ER |
| 421200 | Liquidation of Deficiency - Offsetting Collections | EC EG EM EP ER ES ET TR |
| 421500 | Anticipated Expenditure Transfers from Trust Funds | EC EG EM EP ER ES ET TR |
| 421512 | Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds - Adjustments for Trust Fund Share - Prior-Year | EG |
| 422100 | Unfilled Customer Orders Without Advance | EC EG EM EP ER ES ET TR |
| 422200 | Unfilled Customer Orders With Advance | EC EG EM EP ER ES ET TR |
| 422300 | Uncollected Subsidy from Program Account | EG EP ER |
| 422500 | Expenditure Transfers From Trust Funds - Receivable | EC EG EM EP ER ES ET TR |
| 422512 | Offsetting Collections - Expenditure Transfer from Trust Funds - Receivable - Adjustments for Trust Fund Share - Prior-Year | EG |
| 423000 | Unfilled Customer Orders Without Advance - Transferred - No Offset | EC EG EM EP ER ES ET TR |
| 423010 | Unfilled Customer Orders Without Advance - Transferred - With Offset | EC EG EM EP ER ES ET TR |
| 423100 | Unfilled Customer Orders With Advance - Transferred - No Offset | EC EG EM EP ER ES ET TR |
| 423110 | Unfilled Customer Orders With Advance - Transferred - With Offset | EC EG EM EP ER ES ET TR |
| 423200 | Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred | EC EG EM EP ER ES ET TR |
| 423300 | Reimbursements Earned - Receivable - Transferred | EC EG EM EP ER ES ET TR |
| 423400 | Other Federal Receivables - Transferred | EC EG EM EP ER ES ET TR |
| 423500 | Uncollected Subsidy from Program Account - Transferred | EP ER |
| 424000 | Appropriations Reduced by Offsetting Collections or Receipts - Collected | EG EP ES ET |
| 425100 | Reimbursements Earned - Receivable | EC EG EM EP ER ES ET TR |
| 425200 | Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources | EC EG EM EP ER ES ET TR |
| 425300 | Prior-Year Unfilled Customer Orders With Advance - Refunds Paid | EC EG EM EP ER ES ET TR |
| 425400 | Reimbursements Earned - Collected From Non-Federal Sources | EC EG EM EP ER ES ET TR |
| 425500 | Expenditure Transfers from Trust Funds - Collected | EC EG EM EP ER ES ET TR |
| 425512 | Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - Adjustments for Trust Fund Share - Prior-Year | EG |
| 426000 | Actual Collections of Governmental-Type Fees | EC EG EM EP ER TR |
| 426100 | Actual Collections of Business-Type Fees | EC EG EM EP ER ES ET TR |
| 426200 | Actual Collections of Loan Principal | EC EG EM EP ER ES ET TR |
| 426300 | Actual Collections of Loan Interest | EC EG EM EP ER TR |
| 426400 | Actual Collections of Rent | EC EG EM EP ER TR |
| 426500 | Actual Collections From Sale of Foreclosed Property | EC EG EM EP ER TR |
| 426600 | Other Actual Business-Type Collections From Non-Federal Sources | EC EG EM EP ER ES ET TR |
| 426700 | Other Actual Governmental-Type Collections From Non-Federal Sources | EC EG EM EP ER TR |
| 426800 | Interest Collected From Foreign Securities and Special Drawing Rights (SDR) | EP |
| 426900 | Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees | EC EG EM EP ER ES ET TR |
| 427000 | Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services | EC EG EM EP ER ES ET TR |
| 427100 | Actual Program Fund Subsidy Collected | EC EG EM EP ER TR |
| 427300 | Interest Collected From Treasury | EG EP ER TR |
| 427500 | Actual Collections From Liquidating Fund | EC EG EM EP ER TR |
| 427600 | Actual Collections From Financing Fund | EC EG EM EP ER TR |
| 427700 | Other Actual Collections - Federal/Non-Federal Exception Sources | EC EG EM EP ER ES ET TR |
| 428300 | Interest Receivable From Treasury | EC EG EM EP ER TR |
| 428500 | Receivable From the Liquidating Fund | EC EG EM EP ER TR |
| 428600 | Receivable From the Financing Fund | EC EG EM EP ER TR |
| 428700 | Other Federal Receivables | EC EG EM EP ER ES ET TR |
| 429000 | Amortization of Investments in U.S. Treasury Zero Coupon Bonds | EC EG EM EP ER TR |
| 429500 | Adjustments to the Exchange Stabilization Fund (ESF) | EP |
| 429590 | Adjustments to the International Monetary Fund | EG |
| 431000 | Anticipated Recoveries of Prior-Year Obligations | EC EG EM EP ER ES ET TR |
| 432000 | Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - Trust Fund Account | ET |
| 432100 | Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - General Fund Account | EG |
| 433000 | Offset to adjustment for Change in allocation of Trust Fund limitation - General Fund Account | EG |
| 435000 | Canceled Authority | EC EG EM EP ER ES ET TR |
| 435100 | Partial or Early Cancellation of Authority | EC EG EM EP ER ES ET TR |
| 435190 | Partial Cancellation of Authority - International Monetary Fund | EG |
| 435400 | Appropriation Withdrawn | EC EG EM EP ER ES TR |
| 435500 | Cancellation of Appropriation From Unavailable Receipts | ES ET |
| 435600 | Cancellation of Appropriation From Invested Balances | ES ET |
| 435700 | Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds | ES ET |
| 436001 | Appropriation Purpose Fulfilled - To be Returned to Treasury | EC EG EM EP ER ES ET TR |
| 437000 | Offset to Appropriation Realized for Redemption of Treasury Securities | EC EG EM EP ER ES ET TR |
| 438200 | Temporary Reduction - New Budget Authority | EG EP ER ES ET TR |
| 438300 | Temporary Reduction - Prior-Year Balances | EG EP ER ES ET TR |
| 438400 | Temporary Reduction/Cancellation Returned by Appropriation | EG EP ER ES ET TR |
| 438500 | Temporary Sequester Returned for Cancellation | EG ES |
| 438600 | Anticipated Permanent Reduction - Indefinite New Budget Authority | EC EG EM EP ER ES ET TR |
| 438700 | Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority | ES ET |
| 438800 | Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances | ES ET |
| 438900 | Anticipated Temporary Reduction - Indefinite New Budget Authority | EG EP ER ES ET TR |
| 439000 | Reappropriations - Transfers-Out | EC EG EM EP ER ES ET TR |
| 439100 | Adjustments to Indefinite Appropriations | EG EM EP ER |
| 439190 | Adjustments to Indefinite Appropriations - International Monetary Fund | EG |
| 439200 | Permanent Reduction - New Budget Authority | EC EG EM EP ER ES ET TR |
| 439300 | Permanent Reduction - Prior-Year Balances | EC EG EM EP ER ES ET TR |
| 439400 | Receipts Unavailable for Obligation Upon Collection | ES ET |
| 439401 | Daily Inflation/Deflation Compensation Adjustment - Unavailable | EP ES ET |
| 439402 | Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable | EP ES ET |
| 439412 | Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year | ET |
| 439432 | Anticipated Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year | ET |
| 439440 | Appropriations Derived from Future Trust Fund Receipts | ET |
| 439500 | Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Current-Year Authority | EC EG EM EP ER ES ET TR |
| 439502 | Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Anticipated Current-Year Authority | EG EP ER ES ET TR |
| 439504 | Obligation Limitation - Temporary - Prior-Year and Current-Year Budget Authority | ER ES ET |
| 439600 | Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable for Obligation Upon Collection | ES ET |
| 439700 | Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current-Year Authority | EG EP ES ET |
| 439701 | Appropriations Temporarily Precluded From Obligation - Realized Prior-Year Authority | ES ET |
| 439702 | Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Anticipated Current-Year Authority | ES ET |
| 439703 | Appropriations Temporarily Precluded From Obligation - Anticipated Prior-Year Authority | ES ET |
| 439730 | Appropriations Temporarily Precluded From Obligation | EG ES |
| 439800 | Offsetting Collections (Collected) Temporarily Precluded From Obligation | EG EP ER |
| 439801 | Offsetting Collections (Anticipated) Temporarily Precluded From Obligation | EG EP ER |
| 439900 | Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations Temporarily Precluded From Obligation | EC EG EM EP ER ES ET TR |
| 442000 | Unapportioned Authority - Pending Rescission | EC EG EM EP ER ES ET TR |
| 443000 | Unapportioned Authority - OMB Deferral | EC EG EM EP ER ES ET TR |
| 445000 | Unapportioned - Unexpired Authority | EC EG EM EP ER ES ET TR |
| 449000 | Anticipated Resources - Unapportioned Authority | EC EG EM EP ER ES ET TR |
| 451000 | Apportionments | EC EG EM EP ER ES ET TR |
| 459000 | Apportionments - Anticipated Resources - Programs Subject to Apportionment | EC EG EM EP ER ES ET TR |
| 461000 | Allotments - Realized Resources | EC EG EM EP ER ES ET TR |
| 462000 | Unobligated Funds Exempt From Apportionment | EC EG EM EP ER ES ET TR |
| 462090 | Unobligated Funds Exempt From Apportionment - International Monetary Fund | EG |
| 462091 | Unobligated Funds Exempt From Apportionment - International Monetary Fund - New Arrangements to Borrow (NAB) | EG |
| 463500 | Funds Not Available - Adjustments to the Exchange Stabilization Fund (ESF) | EG EP |
| 465000 | Allotments - Expired Authority | EC EG EM EP ER ES ET TR |
| 469000 | Anticipated Resources - Programs Exempt From Apportionment | EC EG EM EP ER ES ET TR |
| 470000 | Commitments - Programs Subject to Apportionment | EC EG EM EP ER ES ET TR |
| 472000 | Commitments - Programs Exempt From Apportionment | EC EG EM EP ER ES ET TR |
| 479010 | Anticipated Reinstated Orders - Obligations, Unpaid | EC EG EM EP ER ES ET TR |
| 480100 | Undelivered Orders - Obligations, Unpaid | EC EG EM EP ER ES ET TR |
| 480110 | Reinstated Undelivered Orders - Obligations, Unpaid | EC EG EM EP ER ES ET TR |
| 480200 | Undelivered Orders - Obligations, Prepaid/Advanced | EC EG EM EP ER ES ET TR |
| 480210 | Reinstated Undelivered Orders - Obligations, Prepaid/Advanced | EC EG EM EP ER ES ET TR |
| 483100 | Undelivered Orders - Obligations Transferred, Unpaid - No Offset | EC EG EM EP ER ES ET TR |
| 483110 | Undelivered Orders - Obligations Transferred, Unpaid - With Offset | ET |
| 483200 | Undelivered Orders - Obligations Transferred, Prepaid/Advanced | EC EG EM EP ER ES ET TR |
| 487100 | Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries | EC EG EM EP ER ES ET TR |
| 487200 | Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected | EC EG EM EP ER ES ET TR |
| 488100 | Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid | EC EG EM EP ER ES ET TR |
| 488200 | Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced | EC EG EM EP ER ES ET TR |