Reclassified Balance Sheet Check

+ 1 - Fund Balance with Treasury (Note 3) (RC 40) Balance Sheet

+ 2.1 - Federal investments (Note 5) (RC 01) Balance Sheet

+ 2.2 - Interest receivable - investments (Note 5) (RC 02) Balance Sheet

+ 3.1 - Asset for agency's custodial and non-entity liabilities - other than the General Fund of the U.S. Government (RC 10) Balance Sheet

+ 3.2 - Accounts receivable, capital transfers (RC 12) Balance Sheet

+ 3.3 - Benefit program contributions receivable (RC 21) Balance Sheet

+ 3.4 - Accounts receivable, net (RC 22) Balance Sheet

+ 3.5 - Transfers receivable (RC 27) Balance Sheet

+ 4.1 - Interest receivable - loans and other funds (RC 04) Balance Sheet

+ 4.2 - Loans receivable (RC 17) Balance Sheet

+ 5 - Advances and prepayments (RC 23) Balance Sheet

+ 6.1 - Other assets (RC 30) Balance Sheet

+ 6.2 - Asset for agency's custodial and non-entity liabilities (RC 46) Balance Sheet

+ 6.3 - Other Assets - Reimbursable Activities (RC 22) Balance Sheet

+ 8 - Cash and other monetary assets* (Note 4) Balance Sheet

+ 9 - Accounts receivable, net (Notes 6 and 7) Balance Sheet

+ 10 - Loans receivable, net (Note 8) Balance Sheet

+ 11 - Inventory and related property, net (Note 9) Balance Sheet

+ 12 - Property, plant, and equipment, net (Note 10) Balance Sheet

+ 13 - Advances and prepayments Balance Sheet

+ 14 - Investments in government-sponsored enterprises [Treasury only] Balance Sheet

+ 15 - Investments, net (Note 5) Balance Sheet

+ 16 - Other assets (Note 12) Balance Sheet

+ 20 - Liability for Fund Balance with Treasury [for General fund only] (RC 40) Balance Sheet

+ 21.1 - Accounts payable, capital transfers (RC 12) Balance Sheet

+ 21.2 - Accounts payable (RC 22) Balance Sheet

+ 21.3 - Transfers payable (RC 27) Balance Sheet

+ 22.1 - Federal debt (RC 01) Balance Sheet

+ 22.2 - Interest payable - debt (RC 02) Balance Sheet

+ 23.1 - Interest payable - loans and other funds (RC 04) Balance Sheet

+ 23.2 - Loans payable (RC 17) Balance Sheet

+ 24 - Advances from others and deferred revenue (RC 23) Balance Sheet

+ 25.1 - Other liabilities (without reciprocals) (Note 15) (RC 29) Balance Sheet

+ 25.2 - Other liabilities (Note 17) (RC 30) Balance Sheet

+ 25.3 - Liability to the General Fund of the U.S. Government for custodial and other non-entity assets (Note 17) (RC 46) Balance Sheet

+ 25.4 - Liability to agency other than the General Fund of the U.S. Government for custodial and other non-entity assets (RC 10) Balance Sheet

+ 25.5 - Other current liabilities - Benefit contributions payable (Note 15) (RC 21) Balance Sheet

+ 25.6 - Other liabilities - Reimbursable activities (RC 22) Balance Sheet

+ 27 - Accounts payable Balance Sheet

+ 28 - Federal debt and interest payable (Note 14A) Balance Sheet

+ 29 - Federal employee salary, leave, and benefits payable* (Note 15) Balance Sheet

+ 30 - Pension, post-employment, and veterans benefits payable* (Note 15) Balance Sheet

+ 31 - Environmental and disposal liabilities (Note 16) Balance Sheet

+ 32 - Benefits due and payable Balance Sheet

+ 33 - Loan guarantee liabilities (Note 8) Balance Sheet

+ 34 - Liabilities to Government-sponsored enterprises Balance Sheet

+ 35 - Insurance and guarantee program liabilities Balance Sheet

+ 36 - Advances from others and deferred revenue Balance Sheet

+ 37 - Other liabilities (Notes 18, 19, and 20) Balance Sheet

+ 41.1 - Unexpended appropriations - Funds from Dedicated Collections (Note 21) Balance Sheet

+ 41.2 - Unexpended appropriations - Funds from other than Dedicated Collections Balance Sheet

+ 42.1 - Cumulative results of operations - Funds from Dedicated Collections (Note 21) Balance Sheet

+ 42.2 - Cumulative results of operations - Funds from other than Dedicated Collections Balance Sheet