Financing Account Code
TAS attribute Indicates whether the federal account symbol is a Direct Loan Financing Account, a Guaranteed Loan Financing Account, or is not a financing account as defined by the Federal Credit Reform Act of 1990.
Accounts using this attribute
500| Account | Title | Legal values (this account) |
|---|---|---|
| 101000 | Fund Balance With Treasury | D G N |
| 109000 | Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer | D G N |
| 110100 | General Fund of the U.S. Government's Operating Cash | N |
| 110300 | Restricted Operating Cash | N |
| 110900 | Checks Outstanding | N |
| 111000 | Undeposited Collections | D G N |
| 112000 | Imprest Funds | D G N |
| 112500 | U.S. Debit Card Funds | D G N |
| 113000 | Funds Held Outside of Treasury - Budgetary | D G N |
| 113500 | Funds Held Outside of Treasury - Non-Budgetary | N |
| 113510 | Restricted Cash Held Outside of Treasury - Non-Budgetary | N |
| 114500 | Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account | N |
| 119000 | Other Cash | D G N |
| 119090 | Other Cash - International Monetary Fund | N |
| 119305 | International Monetary Fund - Letter of Credit | N |
| 119306 | International Monetary Fund - Receivable/Payable Currency Valuation Adjustment | N |
| 119307 | International Monetary Fund - Dollar Deposits With the IMF | N |
| 119309 | International Monetary Fund - Currency Holdings | N |
| 119333 | International Monetary Fund - Reserve Position | N |
| 119400 | Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) | D G N |
| 119500 | Other Monetary Assets | D G N |
| 120000 | Foreign Currency | D G N |
| 120500 | Foreign Currency Denominated Equivalent Assets | N |
| 120900 | Uninvested Foreign Currency | N |
| 123000 | Foreign Currency Held Outside Of Treasury - Budgetary | N |
| 123500 | Foreign Currency Held Outside Of Treasury - Non-Budgetary | N |
| 125000 | Central Accounting/Agency Reconciliation Account | N |
| 131000 | Accounts Receivable | D G N |
| 131900 | Allowance for Loss on Accounts Receivable | D G N |
| 132000 | Funded Employment Benefit Contributions Receivable | D G N |
| 132100 | Unfunded FECA Benefit Contributions Receivable | D G N |
| 132500 | Taxes Receivable | D G N |
| 132900 | Allowance for Loss on Taxes Receivable | D G N |
| 133000 | Receivable for Transfers of Currently Invested Balances | D G N |
| 133500 | Expenditure Transfers Receivable | D G N |
| 133900 | Future Exchange Credit Receivable | N |
| 134000 | Interest Receivable - Not Otherwise Classified | D G N |
| 134100 | Interest Receivable - Loans | D G N |
| 134200 | Interest Receivable - Investments | D G N |
| 134300 | Interest Receivable - Taxes | D G N |
| 134400 | Interest Receivable on Special Drawing Rights (SDR) | N |
| 134500 | Allowance for Loss on Interest Receivable - Loans | D G N |
| 134600 | Allowance for Loss on Interest Receivable - Investments | D G N |
| 134700 | Allowance for Loss on Interest Receivable - Not Otherwise Classified | D G N |
| 134800 | Allowance for Loss on Interest Receivable - Taxes | D G N |
| 134900 | Interest Receivable on Uninvested Funds | D G N |
| 135000 | Loans Receivable | D G N |
| 135090 | Loans Receivable - International Monetary Fund | N |
| 135100 | Capitalized Loan Interest Receivable - Non-Credit Reform | D G N |
| 135900 | Allowance for Loss on Loans Receivable | D G N |
| 135990 | Allowance for Loss on Loans Receivable - International Monetary Fund | N |
| 136000 | Penalties and Fines Receivable - Not Otherwise Classified | D G N |
| 136100 | Penalties and Fines Receivable - Loans | D G N |
| 136300 | Penalties and Fines Receivable - Taxes | D G N |
| 136500 | Allowance for Loss on Penalties and Fines Receivable - Loans | D G N |
| 136700 | Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified | D G N |
| 136800 | Allowance for Loss on Penalties and Fines Receivable - Taxes | D G N |
| 137000 | Administrative Fees Receivable - Not Otherwise Classified | D G N |
| 137100 | Administrative Fees Receivable - Loans | D G N |
| 137300 | Administrative Fees Receivable - Taxes | D G N |
| 137400 | Criminal Restitution Receivable | D G N |
| 137500 | Allowance for Loss on Administrative Fees Receivable - Loans | D G N |
| 137700 | Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified | D G N |
| 137800 | Allowance for Loss on Administrative Fees Receivable - Taxes | D G N |
| 137900 | Allowance for Loss on Criminal Restitution Receivable | D G N |
| 138000 | Loans Receivable - Troubled Assets Relief Program | D G N |
| 138100 | Interest Receivable - Loans - Troubled Assets Relief Program | D G N |
| 138400 | Interest Receivable - Foreign Currency Denominated Assets | N |
| 138500 | Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program | D G N |
| 138900 | Allowance for Subsidy - Loans - Troubled Assets Relief Program | D G N |
| 139000 | Appropriated Dedicated Collections Receivable | D G N |
| 139900 | Allowance for Subsidy | D G N |
| 141000 | Advances and Prepayments | D G N |
| 151100 | Operating Materials and Supplies Held for Use | D G N |
| 151200 | Operating Materials and Supplies Held in Reserve for Future Use | D G N |
| 151300 | Operating Materials and Supplies - Excess, Obsolete, and Unserviceable | D G N |
| 151400 | Operating Materials and Supplies Held for Repair | D G N |
| 151600 | Operating Materials and Supplies in Development | D G N |
| 151900 | Operating Materials and Supplies - Allowance | D G N |
| 152100 | Inventory Purchased for Resale | D G N |
| 152200 | Inventory Held in Reserve for Future Sale | D G N |
| 152300 | Inventory Held for Repair | D G N |
| 152400 | Inventory - Excess, Obsolete, and Unserviceable | D G N |
| 152500 | Inventory - Raw Materials | D G N |
| 152600 | Inventory - Work-in-Process | D G N |
| 152700 | Inventory - Finished Goods | D G N |
| 152900 | Inventory - Allowance | D G N |
| 153100 | Seized Monetary Instruments | D G N |
| 153200 | Seized Cash Deposited | D G N |
| 154100 | Forfeited Property Held for Sale | D G N |
| 154200 | Forfeited Property Held for Donation or Use | D G N |
| 154900 | Forfeited Property - Allowance | D G N |
| 155100 | Foreclosed Property | D G N |
| 155900 | Foreclosed Property - Allowance | D G N |
| 156100 | Commodities Held Under Price Support and Stabilization Support Programs | D G N |
| 156900 | Commodities - Allowance | D G N |
| 157100 | Stockpile Materials Held in Reserve | D G N |
| 157200 | Stockpile Materials Held for Sale | D G N |
| 159100 | Other Related Property | D G N |
| 159900 | Other Related Property - Allowance | D G N |
| 161000 | Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | D G N |
| 161020 | Investments in Marketable U.S. Treasury Securities Purchased on the Secondary Market | D G N |
| 161100 | Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | D G N |
| 161120 | Discount on Marketable U.S. Treasury Securities Purchased on the Secondary Market | D G N |
| 161200 | Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | D G N |
| 161220 | Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market | D G N |
| 161300 | Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service | D G N |
| 161320 | Amortization of Discount and Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market | D G N |
| 161800 | Market Adjustment - Investments | D G N |
| 162000 | Investments in Securities Other Than the Bureau of the Fiscal Service Securities | D G N |
| 162100 | Discount on Securities Other Than the Bureau of the Fiscal Service Securities | D G N |
| 162200 | Premium on Securities Other Than the Bureau of the Fiscal Service Securities | D G N |
| 162300 | Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities | D G N |
| 163000 | Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service | D G N |
| 163100 | Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service | D G N |
| 163300 | Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service | D G N |
| 164200 | Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act | D G N |
| 164300 | Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act | D G N |
| 164400 | Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act | D G N |
| 164500 | Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act | D G N |
| 164600 | Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act | D G N |
| 164700 | Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act | D G N |
| 165000 | Preferred Stock in Federal Government Sponsored Enterprise | D G N |
| 165100 | Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise | D G N |
| 165200 | Common Stock Warrants in Federal Government Sponsored Enterprise | D G N |
| 165300 | Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise | D G N |
| 167000 | Foreign Investments | N |
| 167100 | Discount on Foreign Investments | N |
| 167200 | Premium on Foreign Investments | N |
| 167900 | Foreign Exchange Rate Revalue Adjustments - Investments | N |
| 169000 | Other Non-Federal Investments | D G N |
| 171200 | Capitalized Improvements to Land | D G N |
| 171300 | Temporary Land Rights | D G N |
| 171800 | Accumulated Depreciation on Temporary Land Rights | D G N |
| 171900 | Accumulated Depreciation on Capitalized Improvements to Land | D G N |
| 172000 | Construction-in-Progress | D G N |
| 173000 | Buildings, Improvements, and Renovations | D G N |
| 173900 | Accumulated Depreciation on Buildings, Improvements, and Renovations | D G N |
| 174000 | Other Structures and Facilities | D G N |
| 174900 | Accumulated Depreciation on Other Structures and Facilities | D G N |
| 175000 | Equipment | D G N |
| 175900 | Accumulated Depreciation on Equipment | D G N |
| 181000 | Assets Under Capital Lease | D G N |
| 181900 | Accumulated Depreciation on Assets Under Capital Lease | D G N |
| 182000 | Leasehold Improvements | D G N |
| 182900 | Accumulated Amortization on Leasehold Improvements | D G N |
| 183000 | Internal Use Software | D G N |
| 183200 | Internal Use Software in Development | D G N |
| 183900 | Accumulated Amortization on Internal Use Software | D G N |
| 184000 | Other Natural Resources | D G N |
| 184900 | Allowance for Depletion | D G N |
| 189000 | Other General Property, Plant, and Equipment | D G N |
| 189900 | Accumulated Depreciation on Other General Property, Plant, and Equipment | D G N |
| 192100 | Receivable From Appropriations | D G N |
| 192300 | Contingent Receivable for Capital Transfers | D G N |
| 192500 | Capital Transfers Receivable | D G N |
| 193000 | Lessor Lease Receivable | D G N |
| 193900 | Allowance for Loss on Lease Receivable | D G N |
| 195000 | Lessee Right-To-Use Lease Asset | D G N |
| 195900 | Accumulated Amortization on Lessee Lease Assets | D G N |
| 198000 | Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of the U.S. Government | N |
| 198100 | Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government | D G N |
| 199000 | Other Assets | D G N |
| 199010 | Other Assets - General Fund of the U.S. Government | N |
| 199500 | General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed | D G N |
| 199900 | Central Accounting Control Account | N |
| 201000 | Liability for Fund Balance With Treasury | N |
| 209010 | Liability for Fund Balance While Awaiting a Warrant or Mandated Non-Expenditure Transfer | N |
| 211000 | Accounts Payable | D G N |
| 211200 | Accounts Payable for Federal Government Sponsored Enterprise | D G N |
| 212000 | Disbursements in Transit | D G N |
| 213000 | Contract Holdbacks | D G N |
| 214000 | Accrued Interest Payable - Not Otherwise Classified | D G N |
| 214010 | Unfunded Accrued Interest Payable | D G N |
| 214100 | Accrued Interest Payable - Loans | D G N |
| 214200 | Accrued Interest Payable - Debt | D G N |
| 214900 | Accrued Interest Payable on Uninvested Funds | D G N |
| 215000 | Payable for Transfers of Currently Invested Balances | D G N |
| 215500 | Expenditure Transfers Payable | D G N |
| 216000 | Entitlement Benefits Due and Payable | D G N |
| 217000 | Subsidy Payable to the Financing Account | D G N |
| 218000 | Loan Guarantee Liability | D G N |
| 219000 | Other Liabilities With Related Budgetary Obligations | D G N |
| 219100 | Liability for Employer Benefits and Claims Incurred but Not Reported | D G N |
| 219200 | Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks | N |
| 219300 | Allocation of Special Drawing Rights (SDRs) | N |
| 220000 | Liability for Unpaid Insurance Claims | D G N |
| 220500 | Liability for Unearned Insurance Premiums | D G N |
| 221000 | Accrued Funded Payroll and Leave | D G N |
| 221100 | Withholdings Payable | D G N |
| 221300 | Employer Contributions and Payroll Taxes Payable | D G N |
| 221500 | Other Post Employment Benefits Due and Payable | D G N |
| 221600 | Pension Benefits Due and Payable to Beneficiaries | D G N |
| 221700 | Benefit Premiums Payable to Carriers | D G N |
| 221800 | Life Insurance Benefits Due and Payable to Beneficiaries | D G N |
| 222000 | Unfunded Leave | D G N |
| 222500 | Unfunded FECA Liability | D G N |
| 229000 | Other Unfunded Employment Related Liability | D G N |
| 231000 | Liability for Advances and Prepayments | D G N |
| 232000 | Other Deferred Revenue | D G N |
| 233000 | Unearned Lessor Revenue | D G N |
| 240000 | Liability for Non-Fiduciary Deposit Funds and Undeposited Collections | D G N |
| 241000 | Liability for Clearing Accounts | D G N |
| 251000 | Principal Payable to the Bureau of the Fiscal Service | D G N |
| 251100 | Capitalized Loan Interest Payable - Non-Credit Reform | D G N |
| 252000 | Principal Payable to the Federal Financing Bank | D G N |
| 253000 | Securities Issued by Federal Agencies Under General and Special Financing Authority | D G N |
| 253100 | Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority | D G N |
| 253200 | Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority | D G N |
| 253300 | Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority | D G N |
| 253400 | Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority | D G N |
| 254000 | Participation and Payment Certificates | D G N |
| 259000 | Other Debt | D G N |
| 259100 | Repayable Advance Debt | D G N |
| 259200 | Appropriated Debt | D G N |
| 261000 | Actuarial Pension Liability | D G N |
| 262000 | Actuarial Health Insurance Liability | D G N |
| 263000 | Actuarial Life Insurance Liability | D G N |
| 265000 | Actuarial FECA Liability | D G N |
| 266000 | Actuarial Liabilities for Federal Insurance and Guarantee Programs | D G N |
| 267000 | Actuarial Liabilities for Treasury and Department of Labor-Managed Benefit Programs | D G N |
| 269000 | Other Actuarial Liabilities | D G N |
| 291000 | Prior Liens Outstanding on Acquired Collateral | D G N |
| 292000 | Contingent Liabilities | D G N |
| 292200 | Contingent Liabilities - Federal Government Sponsored Enterprise | D G N |
| 292300 | Contingent Liability for Capital Transfers | D G N |
| 293000 | Lessee Lease Liability | D G N |
| 293010 | Unfunded Lessee Lease Liability | D G N |
| 293900 | Liability For Future Exchange | N |
| 294000 | Capital Lease Liability | D G N |
| 296000 | Accounts Payable From Canceled Appropriations | D G N |
| 297000 | Liability for Capital Transfers | D G N |
| 298000 | Custodial Liability | D G N |
| 298500 | Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity | D G N |
| 299000 | Other Liabilities Without Related Budgetary Obligations | D G N |
| 299010 | Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. Government | N |
| 299100 | Other Liabilities - Reductions | D G N |
| 299110 | Reductions of Other Liabilities - General Fund of the U.S. Government | N |
| 299200 | Appropriated Dedicated Collections Liability | D G N |
| 299300 | Accrued Liabilities | D G N |
| 299500 | Estimated Cleanup Cost Liability | D G N |
| 309000 | Unexpended Appropriations While Awaiting a Warrant or Mandated Non-Expenditure Transfer | D G N |
| 309010 | Appropriations Outstanding - Warrants to be Issued or Mandated Non-Expenditure Transfer | N |
| 310000 | Unexpended Appropriations - Cumulative | D G N |
| 310100 | Unexpended Appropriations - Appropriations Received | D G N |
| 310200 | Unexpended Appropriations - Transfers-In | D G N |
| 310300 | Unexpended Appropriations - Transfers-Out | D G N |
| 310500 | Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year | D G N |
| 310600 | Unexpended Appropriations - Adjustments | D G N |
| 310700 | Unexpended Appropriations - Used - Accrued | D G N |
| 310710 | Unexpended Appropriations - Used - Disbursed | D G N |
| 310800 | Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors | D G N |
| 310900 | Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles | D G N |
| 320000 | Appropriations Outstanding - Cumulative | N |
| 320100 | Appropriations Outstanding - Warrants Issued | N |
| 320110 | Appropriations Outstanding - Transfers | N |
| 320600 | Appropriations Outstanding - Adjustments | N |
| 320700 | Appropriations Outstanding - Used - Accrued | N |
| 320710 | Appropriations Outstanding - Used - Disbursed | N |
| 320800 | Appropriations Outstanding - Prior-Period Adjustments | N |
| 331000 | Cumulative Results of Operations | D G N |
| 340000 | Fiduciary Net Assets | D G N |
| 341000 | Contributions to Fiduciary Net Assets | D G N |
| 342000 | Withdrawals or Distributions of Fiduciary Net Assets | D G N |
| 403400 | Anticipated Adjustments to Contract Authority | N |
| 403500 | Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn | N |
| 404400 | Anticipated Reductions to Borrowing Authority | D G N |
| 404700 | Anticipated Transfers to the General Fund of the U.S. Government - Current-Year Authority | D G N |
| 404800 | Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances | D G N |
| 405000 | Anticipated Reductions to Appropriations by Offsetting Collections or Receipts | N |
| 406000 | Anticipated Collections From Non-Federal Sources | D G N |
| 407000 | Anticipated Collections From Federal Sources | D G N |
| 408000 | Federal Financing Bank (FFB) - Anticipated Net Principal Payments | N |
| 408100 | Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred | D G N |
| 408200 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred | D G N |
| 408300 | Transfers - Current-Year Authority - Receivable - Transferred | D G N |
| 411100 | Debt Liquidation Appropriations | N |
| 411200 | Liquidation of Deficiency - Appropriations | N |
| 411300 | Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts | N |
| 411330 | Appropriated Debt - Derived From Unavailable Special Fund Receipts | N |
| 411400 | Appropriated Receipts Derived From Available Trust or Special Fund Receipts | N |
| 411500 | Loan Subsidy Appropriation | N |
| 411600 | Debt Forgiveness Appropriation | N |
| 411601 | Debt Forgiveness - Cancellation of Debt Adjustment | N |
| 411700 | Loan Administrative Expense Appropriation | N |
| 411800 | Reestimated Loan Subsidy Appropriation | N |
| 411900 | Other Appropriations Realized | N |
| 411910 | Indefinite Appropriation - Upward Adjustments | N |
| 411912 | Definite Appropriation - Adjustments for Trust Fund Share - Prior Year | N |
| 411920 | Mandated Non-Expenditure Transfer Under a Continuing Resolution (CR) Factored into a TAFS CR Rate for Operations | N |
| 411930 | Appropriated Debt - Derived From the General Fund of the U.S. Government | N |
| 411990 | Other Appropriations Realized - International Monetary Fund | N |
| 411991 | Other Appropriations Realized - International Monetary Fund - Reserve Tranche | N |
| 411992 | Other Appropriations Realized - International Monetary Fund - Letter of Credit | N |
| 411993 | Other Appropriations Realized - International Monetary Fund - New Arrangements to Borrow (NAB) | N |
| 411994 | Other Appropriations Realized - International Monetary Fund - Exchange Rate Changes (NAB) | N |
| 412000 | Anticipated Indefinite Appropriations | D G N |
| 412050 | Anticipated Definite Appropriation - Adjustments for Trust Fund Share - Prior Year | N |
| 412100 | Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation | N |
| 412200 | Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities | N |
| 412250 | Federal Financing Bank (FFB) - Net Principal Payments | N |
| 412300 | Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction | N |
| 412400 | Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation | N |
| 412500 | Loan Modification Adjustment Transfer Appropriation | D G N |
| 412600 | Amounts Appropriated From Specific Invested TAFS - Receivable | N |
| 412700 | Amounts Appropriated From Specific Invested TAFS - Payable | N |
| 412800 | Amounts Appropriated From Specific Invested TAFS - Transfers-In | N |
| 412900 | Amounts Appropriated From Specific Invested TAFS - Transfers-Out | N |
| 413000 | Appropriation to Liquidate Contract Authority Withdrawn | N |
| 413100 | Current-Year Indefinite Contract Authority | N |
| 413120 | Current-Year Definite Contract Authority | N |
| 413200 | Substitution of Contract Authority | N |
| 413300 | Decreases to Indefinite Contract Authority | N |
| 413400 | Indefinite Contract Authority Withdrawn | N |
| 413415 | Adjustment for Definite Contract Authority - Prior-Year | N |
| 413500 | Contract Authority Liquidated | N |
| 413600 | Contract Authority To Be Liquidated by Trust Funds | N |
| 413610 | Contract Authority To Be Liquidated by Trust Funds - FMSTF | N |
| 413700 | Transfers of Contract Authority - Allocation | N |
| 413800 | Appropriation to Liquidate Contract Authority | N |
| 413810 | Appropriation to Liquidate Contract Authority - FMSTF | N |
| 413900 | Contract Authority Carried Forward | N |
| 414000 | Substitution of Borrowing Authority | N |
| 414100 | Current-Year Indefinite Borrowing Authority | D G N |
| 414120 | Current-Year Definite Borrowing Authority | D G N |
| 414200 | Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority | D G N |
| 414201 | Modification Adjustment Transfer of Borrowing Authority Converted to Cash | D G |
| 414202 | Actual Repayment of Definite Borrowing Authority Converted to Cash - Prior-Year Balances | N |
| 414203 | Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior-Year Balances | N |
| 414300 | Current-Year Decreases to Indefinite Borrowing Authority | D G N |
| 414400 | Borrowing Authority Withdrawn | D G N |
| 414500 | Borrowing Authority Converted to Cash | D G N |
| 414600 | Actual Repayments of Debt, Current-Year Authority | D G N |
| 414700 | Actual Repayments of Debt, Prior-Year Balances | D G N |
| 414800 | Resources Realized From Borrowing Authority | D G N |
| 414900 | Borrowing Authority Carried Forward | D G N |
| 414910 | Borrowing Authority Carried Forward - Transferred | D G |
| 415000 | Reappropriations - Transfers-In | N |
| 415100 | Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority | D G N |
| 415200 | Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances | D G N |
| 415300 | Transfers of Contract Authority - Non-Allocation | N |
| 415400 | Appropriation to Liquidate Contract Authority - Non-Allocation - Transferred | N |
| 415500 | Appropriation to Liquidate Contract Authority - Allocation - Transferred | N |
| 415700 | Authority Made Available From Appropriations (special or trust), Borrowing Authority and Contract Authority Previously Precluded From Obligation | N |
| 415730 | Authority Made Available From Appropriations Previously Precluded From Obligation | N |
| 415800 | Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation | N |
| 415900 | Repayment of Repayable Advances - Current-Year Authority | N |
| 415901 | Repayment of Repayable Advances - Prior-Year Balances | N |
| 416000 | Anticipated Transfers - Current-Year Authority | D G N |
| 416500 | Allocations of Authority - Anticipated Transfers From Invested Balances - Current-Year | D G N |
| 416512 | Allocations of Authority - Anticipated Transfers From Invested Balances - Prior-Year | N |
| 416600 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Current-Year | N |
| 416612 | Allocations of Realized Authority - To Be Transferred From Invested Balances - Prior-Year | N |
| 416700 | Allocations of Realized Authority - Transferred From Invested Balances - Current-Year | N |
| 416712 | Allocations of Realized Authority - Transferred From Invested Balances - Prior-Year | N |
| 416800 | Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction | N |
| 417000 | Transfers - Current-Year Authority | D G N |
| 417100 | Non-Allocation Transfers of Invested Balances - Receivable - Current-Year | N |
| 417112 | Non-Allocation Transfers of Invested Balances - Receivable - Prior-Year | N |
| 417200 | Non-Allocation Transfers of Invested Balances - Payable - Current-Year | N |
| 417212 | Non-Allocation Transfers of Invested Balances - Payable - Prior-Year | N |
| 417300 | Non-Allocation Transfers of Invested Balances - Transferred - Current-Year | N |
| 417312 | Non-Allocation Transfers of Invested Balances - Transferred - Prior-Year | N |
| 417400 | Transfers - Current-Year Borrowing Authority Converted to Cash | N |
| 417500 | Allocation Transfers of Current-Year Authority for Non-Invested Accounts | N |
| 417590 | Allocation Transfers of Current-Year Authority for Non-Invested Accounts - International Monetary Fund | N |
| 417600 | Allocation Transfers of Prior-Year Balances | N |
| 417690 | Allocation Transfers of Prior-Year Balances - International Monetary Fund | N |
| 418000 | Anticipated Transfers - Prior-Year Balances | D G N |
| 418300 | Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose | N |
| 419000 | Transfers - Prior-Year Balances | D G N |
| 419100 | Balance Transfers - Extension of Availability Other Than Reappropriations | N |
| 419200 | Balance Transfers - Unexpired to Expired | N |
| 419300 | Balance Transfers - Unobligated Balances - Legislative Change of Purpose | N |
| 419400 | Transfer of Unpaid Obligations and Uncollected Customer Payments | N |
| 419500 | Transfer of Obligated Balances | D G N |
| 419600 | Balance Transfers-In - Expired to Expired | N |
| 419700 | Balance Transfers-Out - Expired to Expired | N |
| 419900 | Transfer of Expired Expenditure Transfers - Receivable | N |
| 420100 | Total Actual Resources - Collected | D G N |
| 420190 | Total Actual Resources - Collected - International Monetary Fund | N |
| 421000 | Anticipated Reimbursements | N |
| 421100 | Anticipated Reimbursements Used for Substitution or Liquidation of Contract Authority | N |
| 421200 | Liquidation of Deficiency - Offsetting Collections | N |
| 421500 | Anticipated Expenditure Transfers from Trust Funds | N |
| 421512 | Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds - Adjustments for Trust Fund Share - Prior-Year | N |
| 422100 | Unfilled Customer Orders Without Advance | G N |
| 422200 | Unfilled Customer Orders With Advance | N |
| 422300 | Uncollected Subsidy from Program Account | D G N |
| 422500 | Expenditure Transfers From Trust Funds - Receivable | N |
| 422512 | Offsetting Collections - Expenditure Transfer from Trust Funds - Receivable - Adjustments for Trust Fund Share - Prior-Year | N |
| 423000 | Unfilled Customer Orders Without Advance - Transferred - No Offset | D G N |
| 423010 | Unfilled Customer Orders Without Advance - Transferred - With Offset | N |
| 423100 | Unfilled Customer Orders With Advance - Transferred - No Offset | N |
| 423110 | Unfilled Customer Orders With Advance - Transferred - With Offset | N |
| 423200 | Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred | D G N |
| 423300 | Reimbursements Earned - Receivable - Transferred | N |
| 423400 | Other Federal Receivables - Transferred | N |
| 423500 | Uncollected Subsidy from Program Account - Transferred | D G |
| 424000 | Appropriations Reduced by Offsetting Collections or Receipts - Collected | N |
| 425100 | Reimbursements Earned - Receivable | G N |
| 425200 | Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources | N |
| 425300 | Prior-Year Unfilled Customer Orders With Advance - Refunds Paid | N |
| 425400 | Reimbursements Earned - Collected From Non-Federal Sources | N |
| 425500 | Expenditure Transfers from Trust Funds - Collected | N |
| 425512 | Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - Adjustments for Trust Fund Share - Prior-Year | N |
| 426000 | Actual Collections of Governmental-Type Fees | N |
| 426100 | Actual Collections of Business-Type Fees | D G N |
| 426200 | Actual Collections of Loan Principal | D G N |
| 426300 | Actual Collections of Loan Interest | D G N |
| 426400 | Actual Collections of Rent | D G N |
| 426500 | Actual Collections From Sale of Foreclosed Property | D G N |
| 426600 | Other Actual Business-Type Collections From Non-Federal Sources | D G N |
| 426700 | Other Actual Governmental-Type Collections From Non-Federal Sources | D G N |
| 426800 | Interest Collected From Foreign Securities and Special Drawing Rights (SDR) | N |
| 426900 | Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees | N |
| 427000 | Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services | N |
| 427100 | Actual Program Fund Subsidy Collected | D G N |
| 427300 | Interest Collected From Treasury | D G N |
| 427500 | Actual Collections From Liquidating Fund | D G N |
| 427600 | Actual Collections From Financing Fund | D G N |
| 427700 | Other Actual Collections - Federal/Non-Federal Exception Sources | D G N |
| 428300 | Interest Receivable From Treasury | D G N |
| 428500 | Receivable From the Liquidating Fund | D G N |
| 428600 | Receivable From the Financing Fund | D G N |
| 428700 | Other Federal Receivables | D G N |
| 429000 | Amortization of Investments in U.S. Treasury Zero Coupon Bonds | N |
| 429500 | Adjustments to the Exchange Stabilization Fund (ESF) | N |
| 429590 | Adjustments to the International Monetary Fund | N |
| 431000 | Anticipated Recoveries of Prior-Year Obligations | D G N |
| 432000 | Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - Trust Fund Account | N |
| 432100 | Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - General Fund Account | N |
| 433000 | Offset to adjustment for Change in allocation of Trust Fund limitation - General Fund Account | N |
| 435000 | Canceled Authority | N |
| 435100 | Partial or Early Cancellation of Authority | N |
| 435190 | Partial Cancellation of Authority - International Monetary Fund | N |
| 435400 | Appropriation Withdrawn | N |
| 435500 | Cancellation of Appropriation From Unavailable Receipts | N |
| 435600 | Cancellation of Appropriation From Invested Balances | N |
| 435700 | Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds | N |
| 436001 | Appropriation Purpose Fulfilled - To be Returned to Treasury | N |
| 437000 | Offset to Appropriation Realized for Redemption of Treasury Securities | N |
| 438200 | Temporary Reduction - New Budget Authority | N |
| 438300 | Temporary Reduction - Prior-Year Balances | N |
| 438400 | Temporary Reduction/Cancellation Returned by Appropriation | N |
| 438500 | Temporary Sequester Returned for Cancellation | N |
| 438600 | Anticipated Permanent Reduction - Indefinite New Budget Authority | N |
| 438700 | Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority | N |
| 438800 | Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances | N |
| 438900 | Anticipated Temporary Reduction - Indefinite New Budget Authority | N |
| 439000 | Reappropriations - Transfers-Out | N |
| 439100 | Adjustments to Indefinite Appropriations | N |
| 439190 | Adjustments to Indefinite Appropriations - International Monetary Fund | N |
| 439200 | Permanent Reduction - New Budget Authority | N |
| 439300 | Permanent Reduction - Prior-Year Balances | N |
| 439400 | Receipts Unavailable for Obligation Upon Collection | N |
| 439401 | Daily Inflation/Deflation Compensation Adjustment - Unavailable | N |
| 439402 | Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable | N |
| 439412 | Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year | N |
| 439432 | Anticipated Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year | N |
| 439440 | Appropriations Derived from Future Trust Fund Receipts | N |
| 439500 | Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Current-Year Authority | N |
| 439502 | Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Anticipated Current-Year Authority | N |
| 439504 | Obligation Limitation - Temporary - Prior-Year and Current-Year Budget Authority | N |
| 439600 | Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable for Obligation Upon Collection | N |
| 439700 | Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current-Year Authority | N |
| 439701 | Appropriations Temporarily Precluded From Obligation - Realized Prior-Year Authority | N |
| 439702 | Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Anticipated Current-Year Authority | N |
| 439703 | Appropriations Temporarily Precluded From Obligation - Anticipated Prior-Year Authority | N |
| 439730 | Appropriations Temporarily Precluded From Obligation | N |
| 439800 | Offsetting Collections (Collected) Temporarily Precluded From Obligation | N |
| 439801 | Offsetting Collections (Anticipated) Temporarily Precluded From Obligation | N |
| 439900 | Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations Temporarily Precluded From Obligation | N |
| 442000 | Unapportioned Authority - Pending Rescission | N |
| 443000 | Unapportioned Authority - OMB Deferral | N |
| 445000 | Unapportioned - Unexpired Authority | D G N |
| 449000 | Anticipated Resources - Unapportioned Authority | D G N |
| 451000 | Apportionments | D G N |
| 459000 | Apportionments - Anticipated Resources - Programs Subject to Apportionment | D G N |
| 461000 | Allotments - Realized Resources | D G N |
| 462000 | Unobligated Funds Exempt From Apportionment | D G N |
| 462090 | Unobligated Funds Exempt From Apportionment - International Monetary Fund | N |
| 462091 | Unobligated Funds Exempt From Apportionment - International Monetary Fund - New Arrangements to Borrow (NAB) | N |
| 463500 | Funds Not Available - Adjustments to the Exchange Stabilization Fund (ESF) | N |
| 465000 | Allotments - Expired Authority | N |
| 469000 | Anticipated Resources - Programs Exempt From Apportionment | D G N |
| 470000 | Commitments - Programs Subject to Apportionment | D G N |
| 472000 | Commitments - Programs Exempt From Apportionment | D G N |
| 479010 | Anticipated Reinstated Orders - Obligations, Unpaid | D G N |
| 480100 | Undelivered Orders - Obligations, Unpaid | D G N |
| 480110 | Reinstated Undelivered Orders - Obligations, Unpaid | D G N |
| 480200 | Undelivered Orders - Obligations, Prepaid/Advanced | D G N |
| 480210 | Reinstated Undelivered Orders - Obligations, Prepaid/Advanced | D G N |
| 483100 | Undelivered Orders - Obligations Transferred, Unpaid - No Offset | D G N |
| 483110 | Undelivered Orders - Obligations Transferred, Unpaid - With Offset | N |
| 483200 | Undelivered Orders - Obligations Transferred, Prepaid/Advanced | D G N |
| 487100 | Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries | D G N |
| 487200 | Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected | D G N |
| 488100 | Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid | D G N |
| 488200 | Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced | D G N |