Compare accounts
Put two USSGL accounts side by side — identity, definition, and required attributes. Differences are highlighted.
| Field | 221600 | B |
|---|---|---|
| Title | Pension Benefits Due and Payable to Beneficiaries | — |
| Normal balance | C | — |
| Type | Proprietary | — |
| Class | Liabilities | — |
| Begin/End | B/E | — |
| Debit/Credit | D/C | — |
| Definition | This account is used to record the amount of pension benefits, excluding Railroad Retirement Benefits and U.S. Department of Veterans Affairs Pension, due from the administering federal entities to eligible federal civilian employees, military employees, or their beneficiaries. This is not an actuarial liability. (Refer to Federal Accounting Standards Advisory Board (FASAB) Statement of Federal F… | — |
| Required attributes (legal values) | ||
| Begin/End | B/E | — |
| Debit/Credit | D/C | — |
| Fed/Nonfed | N | — |
| Financing Account Code | D/G/N | — |
| Fund Type | CF/DF/EC/EG/EM/EP/ER/ES/ET/GA/TR/UG/US/UT | — |
| Reporting Type Code | E/F/U | — |
| TAS Status | U/E | — |
| Trans Code | X/N | — |