USSGLExplorer

BEA Cat

BulkFile attribute At a USSGL account level, indicates whether the Budget Enforcement Act (BEA) category is discretionary or mandatory. Additionally, the BEA Category is also used at a Treasury account level for governmentwide reporting. For Treasury expenditure accounts, this category may be classified as discretionary (D), mandatory (M), or split (S). For Treasury receipt accounts, this category may be classified as discretionary (D), government (G), mandatory (M), net income (N), or split (S). Note - Split means that agency is reporting both discretionary and mandatory categories.

Accounts using this attribute

247
AccountTitleLegal values (this account)
403400 Anticipated Adjustments to Contract Authority D M
403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority Withdrawn M
404400 Anticipated Reductions to Borrowing Authority D M
404700 Anticipated Transfers to the General Fund of the U.S. Government - Current-Year Authority D M
404800 Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances D M
405000 Anticipated Reductions to Appropriations by Offsetting Collections or Receipts D
406000 Anticipated Collections From Non-Federal Sources D M
407000 Anticipated Collections From Federal Sources D M
408000 Federal Financing Bank (FFB) - Anticipated Net Principal Payments M
408100 Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred D M
408200 Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred D M
408300 Transfers - Current-Year Authority - Receivable - Transferred D M
411100 Debt Liquidation Appropriations D M
411200 Liquidation of Deficiency - Appropriations D M
411300 Appropriated Receipts Derived From Unavailable Trust or Special Fund Receipts D M
411330 Appropriated Debt - Derived From Unavailable Special Fund Receipts D
411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts D M
411500 Loan Subsidy Appropriation D M
411600 Debt Forgiveness Appropriation D M
411601 Debt Forgiveness - Cancellation of Debt Adjustment D M
411700 Loan Administrative Expense Appropriation D M
411800 Reestimated Loan Subsidy Appropriation M
411900 Other Appropriations Realized D M
411910 Indefinite Appropriation - Upward Adjustments D M
411912 Definite Appropriation - Adjustments for Trust Fund Share - Prior Year D
411920 Mandated Non-Expenditure Transfer Under a Continuing Resolution (CR) Factored into a TAFS CR Rate for Operations D
411930 Appropriated Debt - Derived From the General Fund of the U.S. Government D
411990 Other Appropriations Realized - International Monetary Fund D M
411991 Other Appropriations Realized - International Monetary Fund - Reserve Tranche D M
411992 Other Appropriations Realized - International Monetary Fund - Letter of Credit D M
411993 Other Appropriations Realized - International Monetary Fund - New Arrangements to Borrow (NAB) D M
411994 Other Appropriations Realized - International Monetary Fund - Exchange Rate Changes (NAB) D M
412000 Anticipated Indefinite Appropriations D M
412050 Anticipated Definite Appropriation - Adjustments for Trust Fund Share - Prior Year D
412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Cancellation D M
412200 Authority Adjusted for Interest on the Bureau of the Fiscal Service Securities M
412250 Federal Financing Bank (FFB) - Net Principal Payments M
412300 Amounts Appropriated From Specific Invested TAFS Reclassified - Receivable - Temporary Reduction D M
412400 Amounts Appropriated From Specific Invested TAFS Reclassified - Payable - Temporary Reduction/Cancellation D M
412500 Loan Modification Adjustment Transfer Appropriation D M
412600 Amounts Appropriated From Specific Invested TAFS - Receivable D M
412700 Amounts Appropriated From Specific Invested TAFS - Payable D M
412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In D M
412900 Amounts Appropriated From Specific Invested TAFS - Transfers-Out D M
413000 Appropriation to Liquidate Contract Authority Withdrawn D M
413100 Current-Year Indefinite Contract Authority D M
413120 Current-Year Definite Contract Authority D M
413200 Substitution of Contract Authority M
413300 Decreases to Indefinite Contract Authority D M
413400 Indefinite Contract Authority Withdrawn D M
413415 Adjustment for Definite Contract Authority - Prior-Year M
413500 Contract Authority Liquidated D M
413600 Contract Authority To Be Liquidated by Trust Funds D M
413610 Contract Authority To Be Liquidated by Trust Funds - FMSTF M
413700 Transfers of Contract Authority - Allocation D M
413800 Appropriation to Liquidate Contract Authority D M
413810 Appropriation to Liquidate Contract Authority - FMSTF M
413900 Contract Authority Carried Forward D M
414000 Substitution of Borrowing Authority D M
414100 Current-Year Indefinite Borrowing Authority D M
414120 Current-Year Definite Borrowing Authority D M
414200 Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority M
414201 Modification Adjustment Transfer of Borrowing Authority Converted to Cash M
414202 Actual Repayment of Definite Borrowing Authority Converted to Cash - Prior-Year Balances M
414203 Actual Repayment of Indefinite Borrowing Authority Converted to Cash - Prior-Year Balances M
414300 Current-Year Decreases to Indefinite Borrowing Authority D M
414400 Borrowing Authority Withdrawn D M
414500 Borrowing Authority Converted to Cash D M
414600 Actual Repayments of Debt, Current-Year Authority D M
414700 Actual Repayments of Debt, Prior-Year Balances D M
414800 Resources Realized From Borrowing Authority D M
414900 Borrowing Authority Carried Forward D M
414910 Borrowing Authority Carried Forward - Transferred D M
415000 Reappropriations - Transfers-In D M
415100 Actual Capital Transfers to the General Fund of the U.S. Government, Current-Year Authority D M
415200 Actual Capital Transfers to the General Fund of the U.S. Government, Prior-Year Balances D M
415300 Transfers of Contract Authority - Non-Allocation M
415400 Appropriation to Liquidate Contract Authority - Non-Allocation - Transferred D
415500 Appropriation to Liquidate Contract Authority - Allocation - Transferred D
415700 Authority Made Available From Appropriations (special or trust), Borrowing Authority and Contract Authority Previously Precluded From Obligation D M
415730 Authority Made Available From Appropriations Previously Precluded From Obligation D
415800 Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation D M
415900 Repayment of Repayable Advances - Current-Year Authority M
415901 Repayment of Repayable Advances - Prior-Year Balances M
416000 Anticipated Transfers - Current-Year Authority D M
416500 Allocations of Authority - Anticipated Transfers From Invested Balances - Current-Year D M
416512 Allocations of Authority - Anticipated Transfers From Invested Balances - Prior-Year D M
416600 Allocations of Realized Authority - To Be Transferred From Invested Balances - Current-Year D M
416612 Allocations of Realized Authority - To Be Transferred From Invested Balances - Prior-Year D M
416700 Allocations of Realized Authority - Transferred From Invested Balances - Current-Year D M
416712 Allocations of Realized Authority - Transferred From Invested Balances - Prior-Year D M
416800 Allocations of Realized Authority Reclassified - Authority To Be Transferred From Invested Balances - Temporary Reduction D M
417000 Transfers - Current-Year Authority D M
417100 Non-Allocation Transfers of Invested Balances - Receivable - Current-Year D M
417112 Non-Allocation Transfers of Invested Balances - Receivable - Prior-Year D M
417200 Non-Allocation Transfers of Invested Balances - Payable - Current-Year D M
417212 Non-Allocation Transfers of Invested Balances - Payable - Prior-Year M
417300 Non-Allocation Transfers of Invested Balances - Transferred - Current-Year D M
417312 Non-Allocation Transfers of Invested Balances - Transferred - Prior-Year D M
417400 Transfers - Current-Year Borrowing Authority Converted to Cash D M
417500 Allocation Transfers of Current-Year Authority for Non-Invested Accounts D M
417590 Allocation Transfers of Current-Year Authority for Non-Invested Accounts - International Monetary Fund D M
417600 Allocation Transfers of Prior-Year Balances D M
417690 Allocation Transfers of Prior-Year Balances - International Monetary Fund D M
418000 Anticipated Transfers - Prior-Year Balances D M
418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose D M
419000 Transfers - Prior-Year Balances D M
419100 Balance Transfers - Extension of Availability Other Than Reappropriations D M
419200 Balance Transfers - Unexpired to Expired D M
419300 Balance Transfers - Unobligated Balances - Legislative Change of Purpose D M
419400 Transfer of Unpaid Obligations and Uncollected Customer Payments D M
419500 Transfer of Obligated Balances D M
419600 Balance Transfers-In - Expired to Expired D M
419700 Balance Transfers-Out - Expired to Expired D M
419900 Transfer of Expired Expenditure Transfers - Receivable D M
420100 Total Actual Resources - Collected D M
420190 Total Actual Resources - Collected - International Monetary Fund D M
421000 Anticipated Reimbursements D M
421100 Anticipated Reimbursements Used for Substitution or Liquidation of Contract Authority M
421200 Liquidation of Deficiency - Offsetting Collections D M
421500 Anticipated Expenditure Transfers from Trust Funds D M
421512 Anticipated Offsetting Collections - Expenditure Transfer from Trust Funds - Adjustments for Trust Fund Share - Prior-Year D
422100 Unfilled Customer Orders Without Advance D M
422200 Unfilled Customer Orders With Advance D M
422300 Uncollected Subsidy from Program Account M
422500 Expenditure Transfers From Trust Funds - Receivable D M
422512 Offsetting Collections - Expenditure Transfer from Trust Funds - Receivable - Adjustments for Trust Fund Share - Prior-Year D
423000 Unfilled Customer Orders Without Advance - Transferred - No Offset D M
423010 Unfilled Customer Orders Without Advance - Transferred - With Offset D M
423100 Unfilled Customer Orders With Advance - Transferred - No Offset D M
423110 Unfilled Customer Orders With Advance - Transferred - With Offset D M
423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred D M
423300 Reimbursements Earned - Receivable - Transferred D M
423400 Other Federal Receivables - Transferred D M
423500 Uncollected Subsidy from Program Account - Transferred M
424000 Appropriations Reduced by Offsetting Collections or Receipts - Collected D
425100 Reimbursements Earned - Receivable D M
425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources D M
425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid D M
425400 Reimbursements Earned - Collected From Non-Federal Sources D M
425500 Expenditure Transfers from Trust Funds - Collected D M
425512 Offsetting Collections - Expenditure Transfer from Trust Funds - Collected - Adjustments for Trust Fund Share - Prior-Year D
426000 Actual Collections of Governmental-Type Fees D M
426100 Actual Collections of Business-Type Fees D M
426200 Actual Collections of Loan Principal D M
426300 Actual Collections of Loan Interest D M
426400 Actual Collections of Rent D M
426500 Actual Collections From Sale of Foreclosed Property D M
426600 Other Actual Business-Type Collections From Non-Federal Sources D M
426700 Other Actual Governmental-Type Collections From Non-Federal Sources D M
426800 Interest Collected From Foreign Securities and Special Drawing Rights (SDR) M
426900 Actual Collections of Voluntary Insurance Enrollment Fees-Business Type Fees D
427000 Other Actual Collections - Intergovernmental Cooperation Act Non-Federal Pay for Services M
427100 Actual Program Fund Subsidy Collected D M
427300 Interest Collected From Treasury D M
427500 Actual Collections From Liquidating Fund D M
427600 Actual Collections From Financing Fund D M
427700 Other Actual Collections - Federal/Non-Federal Exception Sources D M
428300 Interest Receivable From Treasury D M
428500 Receivable From the Liquidating Fund D M
428600 Receivable From the Financing Fund D M
428700 Other Federal Receivables D M
429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds D M
429500 Adjustments to the Exchange Stabilization Fund (ESF) M
429590 Adjustments to the International Monetary Fund D M
431000 Anticipated Recoveries of Prior-Year Obligations D M
432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - Trust Fund Account D
432100 Adjustments for Changes in Prior-Year Allocations of Budgetary Resources - General Fund Account D
433000 Offset to adjustment for Change in allocation of Trust Fund limitation - General Fund Account D M
435000 Canceled Authority D M
435100 Partial or Early Cancellation of Authority D M
435190 Partial Cancellation of Authority - International Monetary Fund D M
435400 Appropriation Withdrawn D M
435500 Cancellation of Appropriation From Unavailable Receipts D M
435600 Cancellation of Appropriation From Invested Balances D M
435700 Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds D M
436001 Appropriation Purpose Fulfilled - To be Returned to Treasury D M
437000 Offset to Appropriation Realized for Redemption of Treasury Securities M
438200 Temporary Reduction - New Budget Authority D M
438300 Temporary Reduction - Prior-Year Balances D M
438400 Temporary Reduction/Cancellation Returned by Appropriation D M
438500 Temporary Sequester Returned for Cancellation D M
438600 Anticipated Permanent Reduction - Indefinite New Budget Authority D M
438700 Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority D M
438800 Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances D M
438900 Anticipated Temporary Reduction - Indefinite New Budget Authority D M
439000 Reappropriations - Transfers-Out D M
439100 Adjustments to Indefinite Appropriations D M
439190 Adjustments to Indefinite Appropriations - International Monetary Fund D M
439200 Permanent Reduction - New Budget Authority D M
439300 Permanent Reduction - Prior-Year Balances D M
439400 Receipts Unavailable for Obligation Upon Collection D M
439401 Daily Inflation/Deflation Compensation Adjustment - Unavailable D M
439402 Daily Inflation/Deflation Compensation Adjustment - Previously Unavailable D M
439412 Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year D
439432 Anticipated Unobligated Balances Made Available from Previously Unavailable Receipts - Adjustments for Trust Fund Share - Prior-Year D
439440 Appropriations Derived from Future Trust Fund Receipts D M
439500 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Current-Year Authority D M
439502 Authority Unavailable for Obligation Pursuant to Public Law - Temporary - Anticipated Current-Year Authority D M
439504 Obligation Limitation - Temporary - Prior-Year and Current-Year Budget Authority D M
439600 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts Unavailable for Obligation Upon Collection D M
439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current-Year Authority D M
439701 Appropriations Temporarily Precluded From Obligation - Realized Prior-Year Authority D M
439702 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Anticipated Current-Year Authority D M
439703 Appropriations Temporarily Precluded From Obligation - Anticipated Prior-Year Authority D M
439730 Appropriations Temporarily Precluded From Obligation D
439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation D M
439801 Offsetting Collections (Anticipated) Temporarily Precluded From Obligation D M
439900 Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations Temporarily Precluded From Obligation D M
442000 Unapportioned Authority - Pending Rescission D M
443000 Unapportioned Authority - OMB Deferral D M
445000 Unapportioned - Unexpired Authority D M
449000 Anticipated Resources - Unapportioned Authority D M
451000 Apportionments D M
459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment D M
461000 Allotments - Realized Resources D M
462000 Unobligated Funds Exempt From Apportionment D M
462090 Unobligated Funds Exempt From Apportionment - International Monetary Fund D M
462091 Unobligated Funds Exempt From Apportionment - International Monetary Fund - New Arrangements to Borrow (NAB) D M
463500 Funds Not Available - Adjustments to the Exchange Stabilization Fund (ESF) M
465000 Allotments - Expired Authority D M
469000 Anticipated Resources - Programs Exempt From Apportionment D M
470000 Commitments - Programs Subject to Apportionment D M
472000 Commitments - Programs Exempt From Apportionment D M
479010 Anticipated Reinstated Orders - Obligations, Unpaid D M
480100 Undelivered Orders - Obligations, Unpaid D M
480110 Reinstated Undelivered Orders - Obligations, Unpaid D M
480200 Undelivered Orders - Obligations, Prepaid/Advanced D M
480210 Reinstated Undelivered Orders - Obligations, Prepaid/Advanced D M
483100 Undelivered Orders - Obligations Transferred, Unpaid - No Offset D M
483110 Undelivered Orders - Obligations Transferred, Unpaid - With Offset D M
483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced D M
487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries D M
487200 Downward Adjustments of Prior-Year Prepaid/Advanced Undelivered Orders - Obligations, Refunds Collected D M
488100 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Unpaid D M
488200 Upward Adjustments of Prior-Year Undelivered Orders - Obligations, Prepaid/Advanced D M
490100 Delivered Orders - Obligations, Unpaid D M
490110 Reinstated Delivered Orders - Obligations, Unpaid D M
490200 Delivered Orders - Obligations, Paid D M
490800 Authority Outlayed Not Yet Disbursed D M
493100 Delivered Orders - Obligations Transferred, Unpaid - No Offset D M
493110 Delivered Orders - Obligations Transferred, Unpaid - With Offset D M
497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries D M
497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected D M
497210 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Non-cash Refunds D M
498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid D M
498200 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid D M