D110
D · Adjustments/Write-offs/Reclassification
To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Budgetary Budgetary Entry
Proprietary Proprietary Entry
DebitCredit
211000 Accounts Payable
213000 Contract Holdbacks
214000 Accrued Interest Payable - Not Otherwise Classified
214100 Accrued Interest Payable - Loans
214200 Accrued Interest Payable - Debt
216000 Entitlement Benefits Due and Payable
219000 Other Liabilities With Related Budgetary Obligations
219100 Liability for Employer Benefits and Claims Incurred but Not Reported
221000 Accrued Funded Payroll and Leave
221100 Withholdings Payable
221300 Employer Contributions and Payroll Taxes Payable
221500 Other Post Employment Benefits Due and Payable
221600 Pension Benefits Due and Payable to Beneficiaries
221700 Benefit Premiums Payable to Carriers
221800 Life Insurance Benefits Due and Payable to Beneficiaries
151100 Operating Materials and Supplies Held for Use
151200 Operating Materials and Supplies Held in Reserve for Future Use
151600 Operating Materials and Supplies in Development
152100 Inventory Purchased for Resale
152200 Inventory Held in Reserve for Future Sale
152500 Inventory - Raw Materials
152600 Inventory - Work-in-Process
152700 Inventory - Finished Goods
156100 Commodities Held Under Price Support and Stabilization Support Programs
157100 Stockpile Materials Held in Reserve
157200 Stockpile Materials Held for Sale
159100 Other Related Property
171100 Land and Land Rights
171200 Capitalized Improvements to Land
172000 Construction-in-Progress
173000 Buildings, Improvements, and Renovations
174000 Other Structures and Facilities
175000 Equipment
182000 Leasehold Improvements
183000 Internal Use Software
183200 Internal Use Software in Development
184000 Other Natural Resources
189000 Other General Property, Plant, and Equipment
199000 Other Assets
610000 Operating Expenses/Program Costs
640000 Benefit Expense
690000 Non-Production Costs