USSGLExplorer

Statement of Changes in Net Position

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

Unexpended Appropriations:
1 Beginning Balance
1 310000 Unexpended Appropriations - Cumulative Begin/ End=B Reporting Type Code=E/U
2 Adjustments (+/-)
2A Changes in accounting principles (+/-)
2A 310900 Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Reporting Type Code=E/U
2B Corrections of errors (+/-)
2B 310500 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Begin/ End=E Reporting Type Code=E/U
2B 310800 Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Reporting Type Code=E/U
3 Beginning balance, as adjusted
This line is calculated. Equals sum of lines 1 through 2B.
4 Appropriations received
4 309000 Unexpended Appropriations While Awaiting a Warrant or Mandated Non-Expenditure Transfer Begin/ End=E Reporting Type Code=E/U
4 310100 Unexpended Appropriations - Appropriations Received Begin/ End=E Reporting Type Code=E/U
5 Appropriations transferred-in/out (+/-)
5 310200 Unexpended Appropriations - Transfers-In Begin/ End=E Reporting Type Code=E/U
5 310300 Unexpended Appropriations - Transfers-Out Begin/ End=E Reporting Type Code=E/U
6 Other Adjustments (+/-)
6 310600 Unexpended Appropriations - Adjustments Begin/ End=E Reporting Type Code=E/U
7 Appropriations used
7 310700 Unexpended Appropriations - Used - Accrued Begin/ End=E Reporting Type Code=E/U
7 310710 Unexpended Appropriations - Used - Disbursed Begin/ End=E Reporting Type Code=E/U
8 Net Change in Unexpended Appropriations
This line is calculated. Equals sum of lines 4 through 7.
9 Total Unexpended Appropriations - Ending
This line is calculated. Equals sum of lines 3 and 8.
Cumulative Results of Operations:
10 Beginning Balances
10 331000 Cumulative Results of Operations Begin/ End=B Reporting Type Code=E/U
11 Adjustments: (+/-)
11A Changes in accounting principles (+/-) (Note 1)
11A 570900 Expended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Reporting Type Code=E/U
11A 740100 Prior-Period Adjustments Due to Changes in Accounting Principles Begin/ End=E Reporting Type Code=E/U
11B Corrections of errors (+/-)
11B 570500 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Begin/ End=E Reporting Type Code=E/U
11B 570800 Expended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Reporting Type Code=E/U
11B 740000 Prior-Period Adjustments Due to Corrections of Errors Begin/ End=E Reporting Type Code=E/U
11B 740500 Prior-Period Adjustments Due to Corrections of Errors -Years Preceding the Prior-Year Begin/ End=E Reporting Type Code=E/U
12 Beginning balances, as adjusted
This line is calculated. Equals sums of lines 10 through 11B.
13 Other Adjustments (+/-)
13 579000 Other Financing Sources Begin/ End=E Budgetary Impact Indicator=D Reporting Type Code=E/U
13 591900 Revenue and Other Financing Sources - Cancellations Begin/ End=E Reporting Type Code=E/U
13 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position Begin/ End=E Cust/ Noncust=A Budgetary Impact Indicator=D Reporting Type Code=E/U
14 Appropriations used
14 570000 Expended Appropriations - Used - Accrued Begin/ End=E Reporting Type Code=E/U
14 570005 Appropriations - Expended - Accrued Begin/ End=E Reporting Type Code=U
14 570006 Appropriations - Expended - Disbursed Begin/ End=E Reporting Type Code=U
14 570010 Expended Appropriations - Disbursed Begin/ End=E Reporting Type Code=E/U
15 Nonexchange revenue (Note 35)
15 531000 Interest Revenue - Other Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Reporting Type Code=E/U
15 531100 Interest Revenue - Investments Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 531200 Interest Revenue - Loans Receivable/Uninvested Funds Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 531700 Contra Revenue for Interest Revenue - Loans Receivable Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 531800 Contra Revenue for Interest Revenue - Investments Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 531900 Contra Revenue for Interest Revenue - Other Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Reporting Type Code=E/U
15 532000 Penalties and Fines Revenue Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 532400 Contra Revenue for Penalties and Fines Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 540000 Funded Benefit Program Revenue Begin/ End=E Exch/ Nonexch=T Reporting Type Code=E/U
15 540900 Contra Revenue for Funded Benefit Program Revenue Begin/ End=E Exch/ Nonexch=T Reporting Type Code=E/U
15 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 Exch/ Nonexch=E/T Cust/ Noncust=A Reporting Type Code=E/U
15 571400 Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Begin/ End=E Exch/ Nonexch=E/T Reporting Type Code=E/U
15 580000 Tax Revenue Collected - Not Otherwise Classified Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 580100 Tax Revenue Collected - Individual Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 580200 Tax Revenue Collected - Corporate Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 580300 Tax Revenue Collected - Unemployment Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 580400 Tax Revenue Collected - Excise Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 580500 Tax Revenue Collected - Estate and Gift Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 580600 Tax Revenue Collected - Customs Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582100 Tax Revenue Accrual Adjustment - Individual Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582200 Tax Revenue Accrual Adjustment - Corporate Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582300 Tax Revenue Accrual Adjustment - Unemployment Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582400 Tax Revenue Accrual Adjustment - Excise Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582500 Tax Revenue Accrual Adjustment - Estate and Gift Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 582600 Tax Revenue Accrual Adjustment - Customs Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583000 Contra Revenue for Taxes - Not Otherwise Classified Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583100 Contra Revenue for Taxes - Individual Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583200 Contra Revenue for Taxes - Corporate Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583300 Contra Revenue for Taxes - Unemployment Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583400 Contra Revenue for Taxes - Excise Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583500 Contra Revenue for Taxes - Estate and Gift Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 583600 Contra Revenue for Taxes - Customs Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589000 Tax Revenue Refunds - Not Otherwise Classified Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589100 Tax Revenue Refunds - Individual Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589200 Tax Revenue Refunds - Corporate Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589300 Tax Revenue Refunds - Unemployment Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589400 Tax Revenue Refunds - Excise Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589500 Tax Revenue Refunds - Estate and Gift Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 589600 Tax Revenue Refunds - Customs Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
15 590000 Other Revenue Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Budgetary Impact Indicator=D Reporting Type Code=E/U
15 590900 Contra Revenue for Other Revenue Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Budgetary Impact Indicator=D Reporting Type Code=E/U
15 599700 Financing Sources Transferred In From Custodial Statement Collections Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Budgetary Impact Indicator=D Reporting Type Code=E/U
15 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra Account Begin/ End=E Exch/ Nonexch=E/T Budgetary Impact Indicator=D Reporting Type Code=E/U
15 599900 Offset to Accrual of Amounts Receivable from Custodian or Non-Entity Assets Receivable - Contra Account Begin/ End=E Exch/ Nonexch=E/T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
16 Donations and forfeitures of cash and cash equivalents
16 560000 Donated Revenue - Financial Resources Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
16 560900 Contra Revenue for Donations - Financial Resources Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Reporting Type Code=E/U
16 564000 Forfeiture Revenue - Cash and Cash Equivalents Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Budgetary Impact Indicator=D Reporting Type Code=E/U
16 564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Budgetary Impact Indicator=D Reporting Type Code=E/U
17 Transfers-in/out without reimbursement (+/-)
17 572000 Financing Sources Transferred In Without Reimbursement Begin/ End=E Reporting Type Code=E/U
17 573000 Financing Sources Transferred Out Without Reimbursement Begin/ End=E Reporting Type Code=E/U
17 573500 Appropriated Dedicated Collections to be Transferred In Begin/ End=E Reporting Type Code=E/U
17 573600 Appropriated Dedicated Collections to be Transferred Out Begin/ End=E Reporting Type Code=E/U
17 574000 Appropriated Dedicated Collections Transferred In Begin/ End=E Reporting Type Code=E/U
17 574500 Appropriated Dedicated Collections Transferred Out Begin/ End=E Reporting Type Code=E/U
17 575000 Expenditure Financing Sources - Transfers-In Begin/ End=E Reporting Type Code=E/U
17 575500 Non-Expenditure Financing Sources - Transfers-In - Other Begin/ End=E Reporting Type Code=E/U
17 575600 Non-Expenditure Financing Sources - Transfers-In - Capital Transfers Begin/ End=E Reporting Type Code=E/U
17 576000 Expenditure Financing Sources - Transfers-Out Begin/ End=E Reporting Type Code=E/U
17 576500 Non-Expenditure Financing Sources - Transfers-Out - Other Begin/ End=E Reporting Type Code=E/U
17 576600 Non-Expenditure Financing Sources - Transfers-Out - Capital Transfers Begin/ End=E Reporting Type Code=E/U
17 577500 Non-Budgetary Financing Sources Transferred In Begin/ End=E Reporting Type Code=E/U
17 577600 Non-Budgetary Financing Sources Transferred Out Begin/ End=E Reporting Type Code=E/U
17 579200 Financing Sources To Be Transferred Out - Contingent Liability Begin/ End=E Reporting Type Code=E/U
18 Donations and forfeitures of property
18 561000 Donated Revenue - Nonfinancial Resources Begin/ End=E Exch/ Nonexch=T Reporting Type Code=E/U
18 561900 Contra Donated Revenue - Nonfinancial Resources Begin/ End=E Exch/ Nonexch=T Reporting Type Code=E/U
18 565000 Forfeiture Revenue - Forfeitures of Property Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
18 565900 Contra Forfeiture Revenue - Forfeitures of Property Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
19 Imputed financing
19 578000 Imputed Financing Sources Begin/ End=E Reporting Type Code=E/U
20 Other (+/-)
20 579000 Other Financing Sources Begin/ End=E Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 579001 Other Non-Budgetary Financing Sources for Debt Accruals/Amortization Begin/ End=E Reporting Type Code=U
20 579100 Adjustment to Financing Sources - Credit Reform Begin/ End=E Budgetary Impact Indicator=E Reporting Type Code=E/U
20 579500 Seigniorage Begin/ End=E Budgetary Impact Indicator=E Reporting Type Code=E/U
20 590000 Other Revenue Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
20 590900 Contra Revenue for Other Revenue Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
20 599300 Offset to Non-Entity Collections - Statement of Changes in Net Position Begin/ End=E Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
20 599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Net Position Begin/ End=E Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
20 599700 Financing Sources Transferred In From Custodial Statement Collections Begin/ End=E Exch/ Nonexch=E/T Cust/ Noncust=A Budgetary Impact Indicator=E Reporting Type Code=E/U
20 599750 Financing Sources Transferred In From Custodial Statement Collections - Contra Account Begin/ End=E Exch/ Nonexch=E/T Budgetary Impact Indicator=E Reporting Type Code=E/U
20 711000 Gains on Disposition of Assets - Other Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 711100 Gains on Disposition of Investments Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 718000 Unrealized Gains Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 719000 Other Gains Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 719090 Gains on International Monetary Fund Assets Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=U
20 721000 Losses on Disposition of Assets - Other Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 721100 Losses on Disposition of Investments Begin/ End=E Exch/ Nonexch=T Cust/ Noncust=A Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 728000 Unrealized Losses Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 729000 Other Losses Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
20 729090 Losses on International Monetary Fund Assets Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=U
20 750000 Distribution of Income - Dividend Begin/ End=E Exch/ Nonexch=T Budgetary Impact Indicator=D/E Reporting Type Code=E/U
21 Net Cost of Operations (+/-)
See 6 in Footnotes and Additional Information.
22 Net Change in Cumulative Results of Operations
This line is calculated. Equals sum of lines 13 through 20, less line 21.
23 Cumulative Results of Operations - Ending
This line is calculated. Equals sum of lines 12 and 22.
24 Net Position
This line is calculated. Equals sum of lines 9 and 23. See 5 in Footnotes and Additional Information.
FOOTNOTES AND ADDITIONAL INFORMATION:
Use USSGL account attribute domains as provided in USSGL Section IV, page 4.
Debit - Decreases/Credit - Increases
Related to adjustments. Debit - Decreases/Credit - Increases
Reported by recipient/non-custodial entity only.
Should equal the ending amount reported as net position on the Balance Sheet.
This amount will agree with the net cost of operations as reported on the Statement of Net Cost.
Rescissions that have transferred to a General Fund Receipt Account.
When comparative financial statements are presented, the error is material and financial statements are restated the correction will be to the previous year financial statement lines. The impact to the current year will be presented in the beginning balances. Guidance is provided in the Prior Period Adjustment scenario on the following page: https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-of-errors.pdf.
When comparative financial statements are presented, the error is material and financial statements are restated, the error is for the prior year, the correction will be to the previous year financial statement adjustment lines. The impact to the current year will be presented in the beginning balances. When single year financial statements are presented and the error is material the impact will be to the beginning balance adjustment lines. Guidance is provided in the Prior Period Adjustment scenario on the following page: https://www.fiscal.treasury.gov/files/ussgl/approved_scenarios/ppa-due-to-correction-of-errors.pdf

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