USSGLExplorer

Balance Sheet

Section V crosswalk — the USSGL accounts and attribute filters that map to each line. Generate this from a trial balance →

Assets:
Intra-governmental assets
1 Fund Balance with Treasury (Note 3) (RC 40)
1 101000 Fund Balance With Treasury Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
1 109000 Fund Balance With Treasury While Awaiting a Warrant or Mandated Non-Expenditure Transfer Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
2 Investments, net (Note 5)
2.1 Federal investments (Note 5) (RC 01)
2.1 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161020 Investments in Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161120 Discount on Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161220 Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161320 Amortization of Discount and Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 161800 Market Adjustment - Investments Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.1 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
2.2 Interest receivable - investments (Note 5) (RC 02)
2.2 134200 Interest Receivable - Investments Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3 Accounts receivable, net (Note 6)
3.1 Asset for agency's custodial and non-entity liabilities - other than the General Fund of the U.S. Government (RC 10)
3.1 198100 Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.2 Accounts receivable, capital transfers (RC 12)
3.2 192300 Contingent Receivable for Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.2 192500 Capital Transfers Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.3 Benefit program contributions receivable (RC 21)
3.3 132000 Funded Employment Benefit Contributions Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.3 132100 Unfunded FECA Benefit Contributions Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
3.4 Accounts receivable, net (RC 22)
3.4 131000 Accounts Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 131900 Allowance for Loss on Accounts Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 133900 Future Exchange Credit Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 134000 Interest Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 136000 Penalties and Fines Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 137000 Administrative Fees Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.4 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.5 Transfers receivable (RC 27)
3.5 133000 Receivable for Transfers of Currently Invested Balances Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.5 133500 Expenditure Transfers Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
3.5 139000 Appropriated Dedicated Collections Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
4 Loans receivable, net
4.1 Interest receivable - loans and other funds (RC 04)
4.1 134100 Interest Receivable - Loans Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
4.1 134900 Interest Receivable on Uninvested Funds Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
4.2 Loans receivable (RC 17)
4.2 135000 Loans Receivable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
4.2 135100 Capitalized Loan Interest Receivable - Non-Credit Reform Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
4.2 136100 Penalties and Fines Receivable - Loans Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
4.2 137100 Administrative Fees Receivable - Loans Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
5 Advances and prepayments (RC 23)
5 141000 Advances and Prepayments Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
6 Other Assets (Note 12)
6.1 Other assets (RC 30)
6.1 192100 Receivable From Appropriations Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
6.1 199000 Other Assets Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
6.1 199010 Other Assets - General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
6.2 Asset for agency's custodial and non-entity liabilities (RC 46)
6.2 198000 Asset for Agency's Custodial and Non-Entity Liabilities - General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
6.3 Other Assets - Reimbursable Activities (RC 22)
6.3 199000 Other Assets Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
7 Total intra-governmental assets
This line is calculated. Equals sum of line 1 through 6
Other than intra-governmental assets
8 Cash and other monetary assets* (Note 4)
8 110100 General Fund of the U.S. Government's Operating Cash Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
8 110300 Restricted Operating Cash Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
8 110900 Checks Outstanding Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
8 111000 Undeposited Collections Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 112000 Imprest Funds Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 112500 U.S. Debit Card Funds Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 113000 Funds Held Outside of Treasury - Budgetary Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 113500 Funds Held Outside of Treasury - Non-Budgetary Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 113510 Restricted Cash Held Outside of Treasury - Non-Budgetary Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
8 119000 Other Cash Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 119090 Other Cash - International Monetary Fund Begin/ End=E Reporting Type Code=U
8 119305 International Monetary Fund - Letter of Credit Begin/ End=E Reporting Type Code=U
8 119306 International Monetary Fund - Receivable/Payable Currency Valuation Adjustment Begin/ End=E Reporting Type Code=U
8 119307 International Monetary Fund - Dollar Deposits With the IMF Begin/ End=E Reporting Type Code=U
8 119309 International Monetary Fund - Currency Holdings Begin/ End=E Reporting Type Code=U
8 119333 International Monetary Fund - Reserve Position Begin/ End=E Reporting Type Code=U
8 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 119500 Other Monetary Assets Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 120000 Foreign Currency Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 120500 Foreign Currency Denominated Equivalent Assets Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
8 120900 Uninvested Foreign Currency Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
8 123000 Foreign Currency Held Outside Of Treasury - Budgetary Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 123500 Foreign Currency Held Outside Of Treasury - Non-Budgetary Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 134400 Interest Receivable on Special Drawing Rights (SDR) Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
8 138400 Interest Receivable - Foreign Currency Denominated Assets Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
8 153100 Seized Monetary Instruments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
8 153200 Seized Cash Deposited Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 Accounts receivable, net (Notes 6 and 7)
9 131000 Accounts Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 131900 Allowance for Loss on Accounts Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 132000 Funded Employment Benefit Contributions Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 132100 Unfunded FECA Benefit Contributions Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
9 132500 Taxes Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 132900 Allowance for Loss on Taxes Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 134000 Interest Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 134300 Interest Receivable - Taxes Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 134800 Allowance for Loss on Interest Receivable - Taxes Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 136000 Penalties and Fines Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 136300 Penalties and Fines Receivable - Taxes Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 136800 Allowance for Loss on Penalties and Fines Receivable - Taxes Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 137000 Administrative Fees Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 137300 Administrative Fees Receivable - Taxes Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 137400 Criminal Restitution Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 137800 Allowance for Loss on Administrative Fees Receivable - Taxes Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
9 137900 Allowance for Loss on Criminal Restitution Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 Loans receivable, net (Note 8)
10 134100 Interest Receivable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 134500 Allowance for Loss on Interest Receivable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 135000 Loans Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 135090 Loans Receivable - International Monetary Fund Begin/ End=E Reporting Type Code=U
10 135900 Allowance for Loss on Loans Receivable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 135990 Allowance for Loss on Loans Receivable - International Monetary Fund Begin/ End=E Reporting Type Code=U
10 136100 Penalties and Fines Receivable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 136500 Allowance for Loss on Penalties and Fines Receivable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 137100 Administrative Fees Receivable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 137500 Allowance for Loss on Administrative Fees Receivable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 138000 Loans Receivable - Troubled Assets Relief Program Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 138100 Interest Receivable - Loans - Troubled Assets Relief Program Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 138900 Allowance for Subsidy - Loans - Troubled Assets Relief Program Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 139900 Allowance for Subsidy Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 155100 Foreclosed Property Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 155900 Foreclosed Property - Allowance Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 164300 Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 164500 Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 164600 Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
10 164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 Inventory and related property, net (Note 9)
11 151100 Operating Materials and Supplies Held for Use Begin/ End=E Reporting Type Code=E/U
11 151200 Operating Materials and Supplies Held in Reserve for Future Use Begin/ End=E Reporting Type Code=E/U
11 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable Begin/ End=E Reporting Type Code=E/U
11 151400 Operating Materials and Supplies Held for Repair Begin/ End=E Reporting Type Code=E/U
11 151600 Operating Materials and Supplies in Development Begin/ End=E Reporting Type Code=E/U
11 151900 Operating Materials and Supplies - Allowance Begin/ End=E Reporting Type Code=E/U
11 152100 Inventory Purchased for Resale Begin/ End=E Reporting Type Code=E/U
11 152200 Inventory Held in Reserve for Future Sale Begin/ End=E Reporting Type Code=E/U
11 152300 Inventory Held for Repair Begin/ End=E Reporting Type Code=E/U
11 152400 Inventory - Excess, Obsolete, and Unserviceable Begin/ End=E Reporting Type Code=E/U
11 152500 Inventory - Raw Materials Begin/ End=E Reporting Type Code=E/U
11 152600 Inventory - Work-in-Process Begin/ End=E Reporting Type Code=E/U
11 152700 Inventory - Finished Goods Begin/ End=E Reporting Type Code=E/U
11 152900 Inventory - Allowance Begin/ End=E Reporting Type Code=E/U
11 154100 Forfeited Property Held for Sale Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 154200 Forfeited Property Held for Donation or Use Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 154900 Forfeited Property - Allowance Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 156100 Commodities Held Under Price Support and Stabilization Support Programs Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 156900 Commodities - Allowance Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 157100 Stockpile Materials Held in Reserve Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 157200 Stockpile Materials Held for Sale Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 159100 Other Related Property Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
11 159900 Other Related Property - Allowance Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
12 Property, plant, and equipment, net (Note 10)
12 171200 Capitalized Improvements to Land Begin/ End=E Reporting Type Code=E/U
12 171300 Temporary Land Rights Begin/ End=E Reporting Type Code=E/U
12 171800 Accumulated Depreciation on Temporary Land Rights Begin/ End=E Reporting Type Code=E/U
12 171900 Accumulated Depreciation on Capitalized Improvements to Land Begin/ End=E Reporting Type Code=E/U
12 172000 Construction-in-Progress Begin/ End=E Reporting Type Code=E/U
12 173000 Buildings, Improvements, and Renovations Begin/ End=E Reporting Type Code=E/U
12 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations Begin/ End=E Reporting Type Code=E/U
12 174000 Other Structures and Facilities Begin/ End=E Reporting Type Code=E/U
12 174900 Accumulated Depreciation on Other Structures and Facilities Begin/ End=E Reporting Type Code=E/U
12 175000 Equipment Begin/ End=E Reporting Type Code=E/U
12 175900 Accumulated Depreciation on Equipment Begin/ End=E Reporting Type Code=E/U
12 181000 Assets Under Capital Lease Begin/ End=E Reporting Type Code=E/U
12 181900 Accumulated Depreciation on Assets Under Capital Lease Begin/ End=E Reporting Type Code=E/U
12 182000 Leasehold Improvements Begin/ End=E Reporting Type Code=E/U
12 182900 Accumulated Amortization on Leasehold Improvements Begin/ End=E Reporting Type Code=E/U
12 183000 Internal Use Software Begin/ End=E Reporting Type Code=E/U
12 183200 Internal Use Software in Development Begin/ End=E Reporting Type Code=E/U
12 183900 Accumulated Amortization on Internal Use Software Begin/ End=E Reporting Type Code=E/U
12 184000 Other Natural Resources Begin/ End=E Reporting Type Code=E/U
12 184900 Allowance for Depletion Begin/ End=E Reporting Type Code=E/U
12 189000 Other General Property, Plant, and Equipment Begin/ End=E Reporting Type Code=E/U
12 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment Begin/ End=E Reporting Type Code=E/U
12 195000 Lessee Right-To-Use Lease Asset Begin/ End=E Reporting Type Code=E/U
12 195900 Accumulated Amortization on Lessee Lease Assets Begin/ End=E Reporting Type Code=E/U
13 Advances and prepayments
13 141000 Advances and Prepayments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
14 Investments in government-sponsored enterprises [Treasury only]
14 165000 Preferred Stock in Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
14 165100 Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
14 165200 Common Stock Warrants in Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
14 165300 Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 Investments, net (Note 5)
15 134200 Interest Receivable - Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 134600 Allowance for Loss on Interest Receivable - Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161020 Investments in Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161120 Discount on Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161220 Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161320 Amortization of Discount and Premium on Marketable U.S. Treasury Securities Purchased on the Secondary Market Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 161800 Market Adjustment - Investments Begin/ End=E Fed/ NonFed=E/N Reporting Type Code=E/U
15 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=E/N Reporting Type Code=E/U
15 162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
15 167000 Foreign Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
15 167100 Discount on Foreign Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
15 167200 Premium on Foreign Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
15 167900 Foreign Exchange Rate Revalue Adjustments - Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
15 169000 Other Non-Federal Investments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
16 Other assets (Note 12)
16 193000 Lessor Lease Receivable Begin/ End=E Reporting Type Code=E/U
16 193900 Allowance for Loss on Lease Receivable Begin/ End=E Reporting Type Code=E/U
16 199000 Other Assets Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
16 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
17 Total other than intra-governmental assets
This line is calculated. Equals sum of lines 8 through 16.
18 Total assets
This line is calculated. Equals sum of lines 7 and 17.
19 Land and Heritage Assets (Notes 10 and 11)
Liabilities:
Intra-governmental liabilities
20 Liability for Fund Balance with Treasury [for General fund only] (RC 40)
20 201000 Liability for Fund Balance With Treasury Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
20 209010 Liability for Fund Balance While Awaiting a Warrant or Mandated Non-Expenditure Transfer Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
21 Accounts payable (Note 17)
21.1 Accounts payable, capital transfers (RC 12)
21.1 292300 Contingent Liability for Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.1 297000 Liability for Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 Accounts payable (RC 22)
21.2 211000 Accounts Payable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 212000 Disbursements in Transit Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 213000 Contract Holdbacks Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 214000 Accrued Interest Payable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 217000 Subsidy Payable to the Financing Account Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 294000 Capital Lease Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.2 296000 Accounts Payable From Canceled Appropriations Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.3 Transfers payable (RC 27)
21.3 215000 Payable for Transfers of Currently Invested Balances Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.3 215500 Expenditure Transfers Payable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.3 299100 Other Liabilities - Reductions Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
21.3 299200 Appropriated Dedicated Collections Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22 Federal debt and interest payable (Note 14A)
22.1 Federal debt (RC 01)
22.1 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22.1 253100 Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22.1 253200 Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22.1 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22.1 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22.1 254000 Participation and Payment Certificates Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
22.2 Interest payable - debt (RC 02)
22.2 214200 Accrued Interest Payable - Debt Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23 Debt (Note 14B)
23.1 Interest payable - loans and other funds (RC 04)
23.1 214100 Accrued Interest Payable - Loans Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.1 214900 Accrued Interest Payable on Uninvested Funds Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.2 Loans payable (RC 17)
23.2 251000 Principal Payable to the Bureau of the Fiscal Service Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.2 251100 Capitalized Loan Interest Payable - Non-Credit Reform Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.2 252000 Principal Payable to the Federal Financing Bank Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.2 259000 Other Debt Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.2 259100 Repayable Advance Debt Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
23.2 259200 Appropriated Debt Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
24 Advances from others and deferred revenue (RC 23)
24 231000 Liability for Advances and Prepayments Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
24 232000 Other Deferred Revenue Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25 Other Liabilities (Note 18)
25.1 Other liabilities (without reciprocals) (Note 15) (RC 29)
25.1 221300 Employer Contributions and Payroll Taxes Payable Begin/ End=E Fed/ NonFed=Z Reporting Type Code=E/U
25.1 222500 Unfunded FECA Liability Begin/ End=E Fed/ NonFed=Z Reporting Type Code=E/U
25.1 229000 Other Unfunded Employment Related Liability Begin/ End=E Fed/ NonFed=Z Reporting Type Code=E/U
25.1 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections Begin/ End=E Fed/ NonFed=Z Reporting Type Code=E/U
25.1 241000 Liability for Clearing Accounts Begin/ End=E Fed/ NonFed=Z Reporting Type Code=E/U
25.1 299000 Other Liabilities Without Related Budgetary Obligations Begin/ End=E Fed/ NonFed=Z Reporting Type Code=E/U
25.2 Other liabilities (Note 17) (RC 30)
25.2 259000 Other Debt Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
25.2 259200 Appropriated Debt Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
25.2 299000 Other Liabilities Without Related Budgetary Obligations Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
25.2 299010 Other Liabilities Without Related Budgetary Obligations - General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
25.2 299100 Other Liabilities - Reductions Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
25.2 299110 Reductions of Other Liabilities - General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
25.3 Liability to the General Fund of the U.S. Government for custodial and other non-entity assets (Note 17) (RC 46)
25.3 298000 Custodial Liability Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
25.3 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity Begin/ End=E Fed/ NonFed=G Reporting Type Code=E/U
25.4 Liability to agency other than the General Fund of the U.S. Government for custodial and other non-entity assets (RC 10)
25.4 298000 Custodial Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.4 298500 Liability for Non-Entity Assets Not Reported on the Statement of Custodial Activity Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.5 Other current liabilities - Benefit contributions payable (Note 15) (RC 21)
25.5 221300 Employer Contributions and Payroll Taxes Payable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.5 221500 Other Post Employment Benefits Due and Payable Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.5 222500 Unfunded FECA Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.5 229000 Other Unfunded Employment Related Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.6 Other liabilities - Reimbursable activities (RC 22)
25.6 219000 Other Liabilities With Related Budgetary Obligations Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.6 293900 Liability For Future Exchange Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.6 299000 Other Liabilities Without Related Budgetary Obligations Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
25.6 299300 Accrued Liabilities Begin/ End=E Fed/ NonFed=F Reporting Type Code=E/U
26 Total intra-governmental liabilities
This line is calculated. Equals sum of lines 20 through 25.
Other than intra-governmental liabilities
27 Accounts payable
27 211000 Accounts Payable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
27 212000 Disbursements in Transit Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
27 214000 Accrued Interest Payable - Not Otherwise Classified Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
27 296000 Accounts Payable From Canceled Appropriations Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 Federal debt and interest payable (Note 14A)
28 214100 Accrued Interest Payable - Loans Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 214200 Accrued Interest Payable - Debt Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 253000 Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 253100 Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 253200 Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 253300 Amortization of Discount on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 253400 Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
28 254000 Participation and Payment Certificates Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
29 Federal employee salary, leave, and benefits payable* (Note 15)
29 221000 Accrued Funded Payroll and Leave Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
29 221300 Employer Contributions and Payroll Taxes Payable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
29 221700 Benefit Premiums Payable to Carriers Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
29 222000 Unfunded Leave Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
29 229000 Other Unfunded Employment Related Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 Pension, post-employment, and veterans benefits payable* (Note 15)
30 219100 Liability for Employer Benefits and Claims Incurred but Not Reported Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 221500 Other Post Employment Benefits Due and Payable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 221600 Pension Benefits Due and Payable to Beneficiaries Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 221800 Life Insurance Benefits Due and Payable to Beneficiaries Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 261000 Actuarial Pension Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 262000 Actuarial Health Insurance Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 263000 Actuarial Life Insurance Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 265000 Actuarial FECA Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
30 269000 Other Actuarial Liabilities Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
31 Environmental and disposal liabilities (Note 16)
31 299500 Estimated Cleanup Cost Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
32 Benefits due and payable
32 216000 Entitlement Benefits Due and Payable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
33 Loan guarantee liabilities (Note 8)
33 218000 Loan Guarantee Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
34 Liabilities to Government-sponsored enterprises
34 211200 Accounts Payable for Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
34 292200 Contingent Liabilities - Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
35 Insurance and guarantee program liabilities
35 220000 Liability for Unpaid Insurance Claims Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
35 220500 Liability for Unearned Insurance Premiums Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
35 266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
36 Advances from others and deferred revenue
36 231000 Liability for Advances and Prepayments Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
36 232000 Other Deferred Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 Other liabilities (Notes 18, 19, and 20)
37 201000 Liability for Fund Balance With Treasury Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
37 213000 Contract Holdbacks Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 214010 Unfunded Accrued Interest Payable Begin/ End=E Reporting Type Code=E/U
37 219000 Other Liabilities With Related Budgetary Obligations Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Banks Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
37 219300 Allocation of Special Drawing Rights (SDRs) Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
37 221100 Withholdings Payable Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 233000 Unearned Lessor Revenue Begin/ End=E Reporting Type Code=E/U
37 240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 241000 Liability for Clearing Accounts Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 259000 Other Debt Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 267000 Actuarial Liabilities for Treasury and Department of Labor-Managed Benefit Programs Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 291000 Prior Liens Outstanding on Acquired Collateral Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 292000 Contingent Liabilities Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 293000 Lessee Lease Liability Begin/ End=E Reporting Type Code=E/U
37 293010 Unfunded Lessee Lease Liability Begin/ End=E Reporting Type Code=E/U
37 294000 Capital Lease Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 298000 Custodial Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 299000 Other Liabilities Without Related Budgetary Obligations Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
37 299300 Accrued Liabilities Begin/ End=E Fed/ NonFed=N Reporting Type Code=E/U
38 Total other than intra-governmental liabilities
This line is calculated. Equals sum of lines 27 through 37.
39 Total liabilities
This line is calculated. Equals sum of lines 26 and 38.
40 Commitments and Contingencies (Note 20)
Net position:
41 Total Unexpended Appropriations (Consolidated)
41.1 Unexpended appropriations - Funds from Dedicated Collections (Note 21)
41.1 309000 Unexpended Appropriations While Awaiting a Warrant or Mandated Non-Expenditure Transfer Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310000 Unexpended Appropriations - Cumulative Begin/ End=B Reporting Type Code=E
41.1 310100 Unexpended Appropriations - Appropriations Received Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310200 Unexpended Appropriations - Transfers-In Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
41.1 310300 Unexpended Appropriations - Transfers-Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
41.1 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310600 Unexpended Appropriations - Adjustments Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310700 Unexpended Appropriations - Used - Accrued Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310710 Unexpended Appropriations - Used - Disbursed Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.1 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
41.2 Unexpended appropriations - Funds from other than Dedicated Collections
41.2 309000 Unexpended Appropriations While Awaiting a Warrant or Mandated Non-Expenditure Transfer Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 309010 Appropriations Outstanding - Warrants to be Issued or Mandated Non-Expenditure Transfer Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 310000 Unexpended Appropriations - Cumulative Begin/ End=B Reporting Type Code=U
41.2 310100 Unexpended Appropriations - Appropriations Received Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 310200 Unexpended Appropriations - Transfers-In Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 310300 Unexpended Appropriations - Transfers-Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 310600 Unexpended Appropriations - Adjustments Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 310700 Unexpended Appropriations - Used - Accrued Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 310710 Unexpended Appropriations - Used - Disbursed Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
41.2 320000 Appropriations Outstanding - Cumulative Begin/ End=B Reporting Type Code=U
41.2 320100 Appropriations Outstanding - Warrants Issued Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 320110 Appropriations Outstanding - Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 320600 Appropriations Outstanding - Adjustments Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 320700 Appropriations Outstanding - Used - Accrued Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 320710 Appropriations Outstanding - Used - Disbursed Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.2 320800 Appropriations Outstanding - Prior-Period Adjustments Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
41.3 Total Unexpended Appropriations - Eliminations Between Dedicated and Other
Eliminations between funds needed to trace to Net Position (if necessary)
42 Total Cumulative Results of Operations (Consolidated)
42.1 Cumulative results of operations - Funds from Dedicated Collections (Note 21)
42.1 331000 Cumulative Results of Operations Begin/ End=B Reporting Type Code=E
42.1 510000 Revenue From Goods Sold Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 510900 Contra Revenue for Goods Sold Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 520000 Revenue From Services Provided Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 520900 Contra Revenue for Services Provided Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 531000 Interest Revenue - Other Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 531100 Interest Revenue - Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 531200 Interest Revenue - Loans Receivable/Uninvested Funds Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 531300 Interest Revenue - Subsidy Amortization Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 531700 Contra Revenue for Interest Revenue - Loans Receivable Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 531800 Contra Revenue for Interest Revenue - Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 531900 Contra Revenue for Interest Revenue - Other Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 532000 Penalties and Fines Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 532400 Contra Revenue for Penalties and Fines Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 532500 Administrative Fees Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 532900 Contra Revenue for Administrative Fees Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 540000 Funded Benefit Program Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 540900 Contra Revenue for Funded Benefit Program Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 550000 Insurance and Guarantee Premium Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 550900 Contra Revenue for Insurance and Guarantee Premium Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 560000 Donated Revenue - Financial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 560900 Contra Revenue for Donations - Financial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 561000 Donated Revenue - Nonfinancial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 561900 Contra Donated Revenue - Nonfinancial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 564000 Forfeiture Revenue - Cash and Cash Equivalents Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 565000 Forfeiture Revenue - Forfeitures of Property Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 565900 Contra Forfeiture Revenue - Forfeitures of Property Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 570000 Expended Appropriations - Used - Accrued Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
42.1 570010 Expended Appropriations - Disbursed Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
42.1 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
42.1 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
42.1 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
42.1 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency - Other Than the General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 571400 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 572000 Financing Sources Transferred In Without Reimbursement Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 573000 Financing Sources Transferred Out Without Reimbursement Begin/ End=E Fed/ NonFed=F/Z Reporting Type Code=E
42.1 573500 Appropriated Dedicated Collections to be Transferred In Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 573600 Appropriated Dedicated Collections to be Transferred Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 574000 Appropriated Dedicated Collections Transferred In Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 574500 Appropriated Dedicated Collections Transferred Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 575000 Expenditure Financing Sources - Transfers-In Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 575500 Non-Expenditure Financing Sources - Transfers-In - Other Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 576000 Expenditure Financing Sources - Transfers-Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 576500 Non-Expenditure Financing Sources - Transfers-Out - Other Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 577500 Non-Budgetary Financing Sources Transferred In Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 577600 Non-Budgetary Financing Sources Transferred Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 578000 Imputed Financing Sources Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 579000 Other Financing Sources Begin/ End=E Fed/ NonFed=G/Z Reporting Type Code=E
42.1 579100 Adjustment to Financing Sources - Credit Reform Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 579200 Financing Sources To Be Transferred Out - Contingent Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 579500 Seigniorage Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 580000 Tax Revenue Collected - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 580100 Tax Revenue Collected - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 580200 Tax Revenue Collected - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 580300 Tax Revenue Collected - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 580400 Tax Revenue Collected - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 580500 Tax Revenue Collected - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 580600 Tax Revenue Collected - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582100 Tax Revenue Accrual Adjustment - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582200 Tax Revenue Accrual Adjustment - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582300 Tax Revenue Accrual Adjustment - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582400 Tax Revenue Accrual Adjustment - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582500 Tax Revenue Accrual Adjustment - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 582600 Tax Revenue Accrual Adjustment - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583000 Contra Revenue for Taxes - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583100 Contra Revenue for Taxes - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583200 Contra Revenue for Taxes - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583300 Contra Revenue for Taxes - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583400 Contra Revenue for Taxes - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583500 Contra Revenue for Taxes - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 583600 Contra Revenue for Taxes - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589000 Tax Revenue Refunds - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589100 Tax Revenue Refunds - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589200 Tax Revenue Refunds - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589300 Tax Revenue Refunds - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589400 Tax Revenue Refunds - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589500 Tax Revenue Refunds - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 589600 Tax Revenue Refunds - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=E
42.1 590000 Other Revenue Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=E
42.1 590900 Contra Revenue for Other Revenue Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=E
42.1 591900 Revenue and Other Financing Sources - Cancellations Begin/ End=E Fed/ NonFed=G Reporting Type Code=E
42.1 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 592300 Valuation Change in Investments - Beneficial Interest in Trust Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 593000 Lessor Lease Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 593300 Amortization of Unearned Lessor Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 593900 Contra Revenue for Lessor Lease Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 599000 Collections for Others - Statement of Custodial Activity Begin/ End=E Fed/ NonFed=F/G/N Reporting Type Code=E
42.1 599100 Accrued Collections for Others - Statement of Custodial Activity Begin/ End=E Fed/ NonFed=F/G/N Reporting Type Code=E
42.1 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position Begin/ End=E Fed/ NonFed=F/G Reporting Type Code=E
42.1 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position Begin/ End=E Fed/ NonFed=F/G Reporting Type Code=E
42.1 599700 Financing Sources Transferred In From Custodial Statement Collections Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 599900 Offset to Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 610000 Operating Expenses/Program Costs Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 615000 Expensed Asset Begin/ End=E Reporting Type Code=E
42.1 619000 Contra Bad Debt Expense - Incurred for Others Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 619900 Adjustment to Subsidy Expense Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 632000 Interest Expenses on Securities Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 633000 Other Interest Expenses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 633800 Remuneration Interest Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 634000 Interest Expense Accrued on the Liability for Loan Guarantees Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 640000 Benefit Expense Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=E
42.1 650000 Cost of Goods Sold Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 660000 Applied Overhead Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 661000 Cost Capitalization Offset Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 671000 Depreciation, Amortization, and Depletion Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 671300 Lessee Lease Amortization Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 672000 Bad Debt Expense Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 673000 Imputed Costs Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 679000 Other Expenses Not Requiring Budgetary Resources Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 679300 Accrued Expenses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental Administrative Fees Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 680000 Future Funded Expenses Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=E
42.1 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 690000 Non-Production Costs Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=E
42.1 693000 Lessee Lease Expense Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 711000 Gains on Disposition of Assets - Other Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 711100 Gains on Disposition of Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 711200 Gains on Disposition of Borrowings Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 717100 Gains on Changes in Long-Term Assumptions - From Experience Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 717200 Losses on Changes in Long-Term Assumptions - From Experience Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 718000 Unrealized Gains Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 718100 Unrealized Gain - Exchange Stabilization Fund (ESF) Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 719000 Other Gains Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 719100 Gains for Exchange Stabilization Fund (ESF) Accrued Interest and Charges Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 721000 Losses on Disposition of Assets - Other Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 721100 Losses on Disposition of Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 721200 Losses on Disposition of Borrowings Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 727100 Gains on Changes in Long-Term Assumptions Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 727200 Losses on Changes in Long-Term Assumptions Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 728000 Unrealized Losses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 728100 Unrealized Losses - Exchange Stabilization Fund (ESF) Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 729000 Other Losses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=E
42.1 729100 Losses for Exchange Stabilization Fund (ESF) Accrued Interest and Charges Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 729200 Other Losses From Impairment of Assets Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 730000 Extraordinary Items Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 740000 Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=E
42.1 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=E
42.1 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=E
42.1 750000 Distribution of Income - Dividend Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=E
42.1 760000 Changes in Actuarial Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=E
42.1 880100 Offset for Purchases of Assets Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 880200 Purchases of Property, Plant, and Equipment Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 880300 Purchases of Inventory and Related Property Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.1 880400 Purchases of Assets - Other Begin/ End=E Fed/ NonFed=F Reporting Type Code=E
42.2 Cumulative results of operations - Funds from other than Dedicated Collections
42.2 331000 Cumulative Results of Operations Begin/ End=B Reporting Type Code=U
42.2 510000 Revenue From Goods Sold Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 510900 Contra Revenue for Goods Sold Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 520000 Revenue From Services Provided Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 520900 Contra Revenue for Services Provided Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 531000 Interest Revenue - Other Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 531100 Interest Revenue - Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 531200 Interest Revenue - Loans Receivable/Uninvested Funds Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 531300 Interest Revenue - Subsidy Amortization Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 531700 Contra Revenue for Interest Revenue - Loans Receivable Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 531800 Contra Revenue for Interest Revenue - Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 531900 Contra Revenue for Interest Revenue - Other Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 532000 Penalties and Fines Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 532400 Contra Revenue for Penalties and Fines Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 532500 Administrative Fees Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 532900 Contra Revenue for Administrative Fees Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 540000 Funded Benefit Program Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 540500 Unfunded FECA Benefit Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 540600 Contra Revenue for Unfunded FECA Benefit Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 540900 Contra Revenue for Funded Benefit Program Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 550000 Insurance and Guarantee Premium Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 550900 Contra Revenue for Insurance and Guarantee Premium Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 560000 Donated Revenue - Financial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 560900 Contra Revenue for Donations - Financial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 561000 Donated Revenue - Nonfinancial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 561900 Contra Donated Revenue - Nonfinancial Resources Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 564000 Forfeiture Revenue - Cash and Cash Equivalents Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 565000 Forfeiture Revenue - Forfeitures of Property Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 565900 Contra Forfeiture Revenue - Forfeitures of Property Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 570000 Expended Appropriations - Used - Accrued Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 570005 Appropriations - Expended - Accrued Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 570006 Appropriations - Expended - Disbursed Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 570010 Expended Appropriations - Disbursed Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 570810 Appropriations - Expended - Prior-Period Adjustments Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 571000 Transfer-in of Agency Unavailable Custodial and Non-Entity Collections Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 571200 Accrual of Agency Amount To Be Collected - Custodial and Non-Entity - General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 571300 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable from a Federal Agency - Other Than the General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 571400 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 572000 Financing Sources Transferred In Without Reimbursement Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 573000 Financing Sources Transferred Out Without Reimbursement Begin/ End=E Fed/ NonFed=F/Z Reporting Type Code=U
42.2 573500 Appropriated Dedicated Collections to be Transferred In Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 573600 Appropriated Dedicated Collections to be Transferred Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 574000 Appropriated Dedicated Collections Transferred In Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 574500 Appropriated Dedicated Collections Transferred Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 575000 Expenditure Financing Sources - Transfers-In Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 575500 Non-Expenditure Financing Sources - Transfers-In - Other Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 576000 Expenditure Financing Sources - Transfers-Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 576500 Non-Expenditure Financing Sources - Transfers-Out - Other Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 577500 Non-Budgetary Financing Sources Transferred In Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 577600 Non-Budgetary Financing Sources Transferred Out Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 578000 Imputed Financing Sources Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 579000 Other Financing Sources Begin/ End=E Fed/ NonFed=G/Z Reporting Type Code=U
42.2 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 579010 Other General Fund Financing Sources Begin/ End=E Fed/ NonFed=F/Z Reporting Type Code=U
42.2 579100 Adjustment to Financing Sources - Credit Reform Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 579200 Financing Sources To Be Transferred Out - Contingent Liability Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 579500 Seigniorage Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 580000 Tax Revenue Collected - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 580100 Tax Revenue Collected - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 580200 Tax Revenue Collected - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 580300 Tax Revenue Collected - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 580400 Tax Revenue Collected - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 580500 Tax Revenue Collected - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 580600 Tax Revenue Collected - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582100 Tax Revenue Accrual Adjustment - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582200 Tax Revenue Accrual Adjustment - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582300 Tax Revenue Accrual Adjustment - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582400 Tax Revenue Accrual Adjustment - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582500 Tax Revenue Accrual Adjustment - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 582600 Tax Revenue Accrual Adjustment - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583000 Contra Revenue for Taxes - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583100 Contra Revenue for Taxes - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583200 Contra Revenue for Taxes - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583300 Contra Revenue for Taxes - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583400 Contra Revenue for Taxes - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583500 Contra Revenue for Taxes - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 583600 Contra Revenue for Taxes - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589000 Tax Revenue Refunds - Not Otherwise Classified Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589100 Tax Revenue Refunds - Individual Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589200 Tax Revenue Refunds - Corporate Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589300 Tax Revenue Refunds - Unemployment Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589400 Tax Revenue Refunds - Excise Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589500 Tax Revenue Refunds - Estate and Gift Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 589600 Tax Revenue Refunds - Customs Begin/ End=E Fed/ NonFed=G/N Reporting Type Code=U
42.2 590000 Other Revenue Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=U
42.2 590900 Contra Revenue for Other Revenue Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=U
42.2 591900 Revenue and Other Financing Sources - Cancellations Begin/ End=E Fed/ NonFed=G Reporting Type Code=U
42.2 591910 Cancellations of Revenue and Other Financing Sources - The General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 592100 Valuation Change in Investments - Exchange Stabilization Fund (ESF) Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 592200 Valuation Change in Investments for Federal Government Sponsored Enterprise Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 592300 Valuation Change in Investments - Beneficial Interest in Trust Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 593000 Lessor Lease Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 593300 Amortization of Unearned Lessor Revenue Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 593900 Contra Revenue for Lessor Lease Revenue Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 599000 Collections for Others - Statement of Custodial Activity Begin/ End=E Fed/ NonFed=F/G/N Reporting Type Code=U
42.2 599100 Accrued Collections for Others - Statement of Custodial Activity Begin/ End=E Fed/ NonFed=F/G/N Reporting Type Code=U
42.2 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position Begin/ End=E Fed/ NonFed=F/G Reporting Type Code=U
42.2 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position Begin/ End=E Fed/ NonFed=F/G Reporting Type Code=U
42.2 599700 Financing Sources Transferred In From Custodial Statement Collections Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 599800 Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the U.S. Government Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 599900 Offset to Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 610000 Operating Expenses/Program Costs Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 615000 Expensed Asset Begin/ End=E Reporting Type Code=U
42.2 619000 Contra Bad Debt Expense - Incurred for Others Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 619900 Adjustment to Subsidy Expense Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Service and/or the Federal Financing Bank Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 632000 Interest Expenses on Securities Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 633000 Other Interest Expenses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 634000 Interest Expense Accrued on the Liability for Loan Guarantees Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 640000 Benefit Expense Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=U
42.2 650000 Cost of Goods Sold Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 660000 Applied Overhead Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 661000 Cost Capitalization Offset Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 671000 Depreciation, Amortization, and Depletion Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 671300 Lessee Lease Amortization Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 672000 Bad Debt Expense Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 673000 Imputed Costs Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 679000 Other Expenses Not Requiring Budgetary Resources Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 679300 Accrued Expenses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 679500 Contra Expense-Non-Fiduciary Deposit Fund Intra-governmental Administrative Fees Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 680000 Future Funded Expenses Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=U
42.2 685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (Unobligated) Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 690000 Non-Production Costs Begin/ End=E Fed/ NonFed=F/N/Z Reporting Type Code=U
42.2 693000 Lessee Lease Expense Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 711000 Gains on Disposition of Assets - Other Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 711100 Gains on Disposition of Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 711200 Gains on Disposition of Borrowings Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 717100 Gains on Changes in Long-Term Assumptions - From Experience Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 717200 Losses on Changes in Long-Term Assumptions - From Experience Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 718000 Unrealized Gains Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 719000 Other Gains Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 719090 Gains on International Monetary Fund Assets Begin/ End=E Reporting Type Code=U
42.2 721000 Losses on Disposition of Assets - Other Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 721100 Losses on Disposition of Investments Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 721200 Losses on Disposition of Borrowings Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 727100 Gains on Changes in Long-Term Assumptions Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 727200 Losses on Changes in Long-Term Assumptions Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 728000 Unrealized Losses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 729000 Other Losses Begin/ End=E Fed/ NonFed=F/N Reporting Type Code=U
42.2 729090 Losses on International Monetary Fund Assets Begin/ End=E Reporting Type Code=U
42.2 729200 Other Losses From Impairment of Assets Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 730000 Extraordinary Items Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 740000 Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=U
42.2 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=U
42.2 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=U
42.2 750000 Distribution of Income - Dividend Begin/ End=E Fed/ NonFed=N/Z Reporting Type Code=U
42.2 760000 Changes in Actuarial Liability Begin/ End=E Fed/ NonFed=N Reporting Type Code=U
42.2 771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 880100 Offset for Purchases of Assets Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 880200 Purchases of Property, Plant, and Equipment Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 880300 Purchases of Inventory and Related Property Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.2 880400 Purchases of Assets - Other Begin/ End=E Fed/ NonFed=F Reporting Type Code=U
42.3 Total Cumulative Results of Operations - Eliminations Between Dedicated and Other
Eliminations between funds needed to trace to Net Position (if necessary)
43 Total net position
This line is calculated. Equals sum of lines 41 and 42.
44 Total liabilities and net position
This line is calculated. Equals sum of lines 39 and 43.
FOOTNOTES AND ADDITIONAL INFORMATION:
For Reciprocal Category (RC) detail information, see TFM Volume I, Part 2, Chapter 4700, Federal Entity Reporting Requirements for the Financial Report of the United States Government, Appendix 3.
FASAB recognizes amounts returned to Puerto Rico and the U.S. Virgin Islands as non-federal custodial liabilities as referenced in SFFAS No. 7, paragraph 289.
Does not include derivative assets.
Related to investments in derivative assets.
Includes non-derivative liabilities.
Related to derivative liabilities.
Exclude General Fund (Trading Partner code 9900) activity in this account.
Report only General Fund activity associated with this account. The General Fund has an Agency Identifier of 099, an FR Entity code of 9900, and a fed/non-fed attribute domain value of G.
The transactions and balances between Funds from Dedicated Collections are eliminated to reflect the consolidated Funds from Dedicated Collections column, but balances and transactions between Funds from Dedicated Collections and Funds from Other than Dedicated Collections are not eliminated.
For significant entities, the portion of cumulative results of operations and unexpended appropriations attributable to Funds from Dedicated Collections must, if material, be shown separately on a consolidation basis.
Line 12, "Property, Plant, and Equipment (PP&E), Net" may be titled _x001C_General PP&E and Right-To-Use Lease Assets_x001D_ in lieu of PP&E, Net.

Source: Section V · p1sec5-balsh-2026.xlsx