Transactions & T-Accounts
Section III — standard USSGL transactions. Each shows the full journal entry as a T-account. Filter by category, keyword, or account involved.
856 transactions · page 1 of 22
| Code | Description | Category | Lines |
|---|---|---|---|
| A102 | To record an anticipated appropriation. | A · Funding | 3 |
| A103 | To record estimated reinstated orders - obligations, unpaid. | A · Funding | 2 |
| A104 | To record the enactment of appropriations. | A · Funding | 12 |
| A105 | To provide budgetary resources to cover an upward adjustment of a prior-year obligation pursuant to a prior-year appropriation act. | A · Funding | 6 |
| A106 | To record anticipated net principal resources not yet apportioned and not available for obligation. | A · Funding | 2 |
| A107 | To record the recognition of Net Principal Payment received and reduce anticipated Net Principal Payments. | A · Funding | 2 |
| A108 | To record authority that was temporarily reduced and subsequently reclassified as a closing entry in the previous year. | A · Funding | 4 |
| A109 | To record an anticipated temporary or permanent reduction derived from indefinite new budget authority. | A · Funding | 5 |
| A110 | To record in the gaining fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund. | A · Funding | 5 |
| A112 | To record in the losing fund the reappropriation of authority from an expired losing fund to an unexpired gaining fund. | A · Funding | 4 |
| A114 | To record an anticipated appropriation expenditure transfer from a trust fund to a general fund. | A · Funding | 4 |
| A115 | To record anticipated reimbursements that will be used to substitute contract authority. | A · Funding | 2 |
| A116 | To record budgetary authority apportioned by the Office of Management and Budget and available for allotment. | A · Funding | 2 |
| A117 | To record anticipated spending authority from offsetting collection temporarily precluded from obligation. | A · Funding | 3 |
| A118 | To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources in programs subject to apportionment. | A · Funding | 2 |
| A119 | To record anticipated resources in programs exempt from apportionment. | A · Funding | 2 |
| A120 | To record the allotment of authority. | A · Funding | 2 |
| A121 | To record anticipated authority temporarily unavailable pursuant to public law. | A · Funding | 3 |
| A123 | To record the realization of previously anticipated authority. | A · Funding | 8 |
| A124 | To withdraw recoveries of prior-year obligations and/or non-expenditure transfers derived from special or non-revolving trust fund receipts (made available from previously precluded amounts). This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439700. | A · Funding | 3 |
| A125 | To record a reduction in authority for advance funding made available in the previous year. | A · Funding | 2 |
| A126 | To record amounts specifically withheld from apportionment by the Office of Management and Budget (OMB.) | A · Funding | 2 |
| A127 | To record budget authority (derived from special or trust fund receipts or the General Fund of the U.S. Government) temporarily precluded from obligation in a special or trust non-revolving fund expenditure account. | A · Funding | 6 |
| A128 | To record authority temporarily unavailable pursuant to public law. | A · Funding | 3 |
| A129 | To record spending authority from offsetting collections temporarily precluded from obligation. | A · Funding | 5 |
| A130 | To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts Unavailable for Obligation Upon Collection" at year-end. | A · Funding | 3 |
| A131 | To record a permanent reduction of borrowing or contract authority. | A · Funding | 4 |
| A132 | To record a permanent reduction of unexpended appropriations. | A · Funding | 7 |
| A133 | To record budget authority permanently reduced in a special or trust expenditure Treasury Appropriation Fund Symbol funded by a special or trust unavailable receipt account. | A · Funding | 6 |
| A134 | To record appropriated receipts permanently reduced and canceled by legislative action in special and trust Treasury Appropriation Fund Symbols. | A · Funding | 7 |
| A135 | To record budget authority temporarily reduced by legislative action. This transaction may be used in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in revolving funds, or for reductions of spending authority from offsetting collections. | A · Funding | 7 |
| A136 | To record rescission and withdrawal of funds for balances previously recorded as pending rescission. | A · Funding | 7 |
| A137 | To record unobligated balances withheld from availability pending congressional action or Presidential rescission proposal. | A · Funding | 3 |
| A138 | To record estimated recoveries of prior-year unpaid obligations. | A · Funding | 2 |
| A139 | To record authority, in a trust or special fund Treasury Appropriation Fund Symbol, temporarily unavailable as a result of a refund collected or recovery of a prior-year obligation that is unavailable for obligation and is to be reclassified as "Receipts and Appropriations Temporarily Precluded From Obligation" at year-end. | A · Funding | 3 |
| A140 | To record anticipated collections including refunds from prior-year amounts that were obligated and outlayed in unexpired Treasury Account Symbol (TAS.) | A · Funding | 4 |
| A141 | To record the withdrawal of funds for reductions of unexpended appropriations previously recorded when the fund withdrawal did not simultaneously occur. | A · Funding | 2 |
| A142 | To record anticipated non-expenditure transfers to a General Fund Receipt Account. | A · Funding | 3 |
| A143 | To record anticipated capital transfers to a General Fund Receipt Account. | A · Funding | 5 |
| A144 | To record unexpended appropriations (derived by non-expenditure transfer - original source of transfer-in is not USSGL account 310200 - Unexpended Appropriations - Transfers-In) permanently reduced by legislative action in General Fund Treasury Appropriation Fund Symbols (TAFS.) | A · Funding | 5 |