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Part 1 Fiscal Year 2016 Reporting SUPPLEMENT Section I U.S. Standard General Ledger Section I: Chart of Accounts The Chart of Accounts provides the basic structure for the U.S. Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (the total debits equal total credits). It is important to note that central agency reporting requires a lower level of detail than the 6-digit USSGL account numbers provided. Therefore, the USSGL Board developed attributes containing various domain values that, when added to a basic 6-digit USSGL account, provide the appropriate level of detail needed for central agency reporting and, in effect, create new USSGL accounts. See Section IV for attribute definitions and domain values. It is this lower level of detail, the basic 6-digit USSGL account plus applicable attribute domain values, that agencies must capture at the transaction level to (1) comply with USSGL policy contained herein, and (2) achieve the desired result for proper reporting. The basic 6-digit USSGL accounts are classified as follows: 100000 Assets 200000 Liabilities 300000 Net Position 400000 Budgetary 500000 Revenue and Other Financing Sources 600000 Expenses 700000 Gains/Losses/Miscellaneous Items 800000 Memorandum Agencies may expand this numbering system to as many digits as necessary to accommodate agency-specific requirements. However, subsidiary accounts must summarize or “roll-up” to the 6-digit USSGL accounts plus any related attributes as defined herein. In February 1999, the USSGL Board voted to delete summary accounts. However, agencies may summarize accounts as they find useful. Section headings replace many of the deleted summary accounts to maintain the integrity of the account structure.

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Page 1:  · Web viewPart 1SUPPLEMENTFiscal Year 2016 ReportingSection IU.S. Standard General Ledger Chart of AccountsAccount NumberNormal BalanceTitle Part 1 SUPPLEMENT Fiscal Year 2016 Reporting

Part 1 Fiscal Year 2016 Reporting

SUPPLEMENT Section I

U.S. Standard General Ledger Section I: Chart of Accounts

The Chart of Accounts provides the basic structure for the U.S. Standard General Ledger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary and budgetary sets of general ledger accounts are self-balancing (the total debits equal total credits). It is important to note that central agency reporting requires a lower level of detail than the 6-digit USSGL account numbers provided. Therefore, the USSGL Board developed attributes containing various domain values that, when added to a basic 6-digit USSGL account, provide the appropriate level of detail needed for central agency reporting and, in effect, create new USSGL accounts. See Section IV for attribute definitions and domain values. It is this lower level of detail, the basic 6-digit USSGL account plus applicable attribute domain values, that agencies must capture at the transaction level to (1) comply with USSGL policy contained herein, and (2) achieve the desired result for proper reporting.

The basic 6-digit USSGL accounts are classified as follows:

100000 Assets200000 Liabilities300000 Net Position400000 Budgetary500000 Revenue and Other Financing Sources 600000 Expenses700000 Gains/Losses/Miscellaneous Items800000 Memorandum

Agencies may expand this numbering system to as many digits as necessary to accommodate agency-specific requirements. However, subsidiary accounts must summarize or “roll-up” to the 6-digit USSGL accounts plus any related attributes as defined herein.

In February 1999, the USSGL Board voted to delete summary accounts. However, agencies may summarize accounts as they find useful. Section headings replace many of the deleted summary accounts to maintain the integrity of the account structure.

Bulletin No. 2016-05 I – 1 June 2016

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Part 1SUPPLEMENT

Fiscal Year 2016 ReportingSection I

U.S. Standard General Ledger Chart of Accounts

Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

100000 ASSETS

101000 Fund Balance With Treasury Debit109000 Fund Balance With Treasury Under a Continuing Resolution Debit

110100CASHGeneral Fund Operating Cash Debit

110300 Restricted Operating Cash Debit110900 Checks Outstanding Credit111000 Undeposited Collections Debit112000 Imprest Funds Debit112500 U.S. Debit Card Funds Debit113000 Funds Held Outside of Treasury - Budgetary Debit113500 Funds Held Outside of Treasury - Non-Budgetary Debit114500 Cash Held by U.S. Disbursing Officers Outside the Treasury's Debit

119000General Account Other Cash Debit

119300 International Monetary Fund Assets - Reserve Position Debit119305 International Monetary Fund - Letter of Credit Credit119306 International Monetary Fund - Receivable/Payable Currency Debit

119307Valuation AdjustmentInternational Monetary Fund - Dollar Deposits with the IMF Credit

119309 International Monetary Fund - Currency Holdings Debit119333 International Monetary Fund - Reserve Position Debit119400 Exchange Stabilization Fund Assets - Holdings of Special Drawing Debit

119500RightsOther Monetary Assets Debit

120000 Foreign Currency Debit120500 Foreign Currency Denominated Equivalent Assets Debit120900 Uninvested Foreign Currency Debit125000 Central Accounting/Agency Reconciliation Account Debit

131000RECEIVABLESAccounts Receivable Debit

131900 Allowance for Loss on Accounts Receivable Credit132000 Funded Employment Benefit Contributions Receivable Debit132100 Unfunded FECA Benefit Contributions Receivable Debit132500 Taxes Receivable Debit132900 Allowance for Loss on Taxes Receivable Credit133000 Receivable for Transfers of Currently Invested Balances Debit133500 Expenditure Transfers Receivable Debit134000 Interest Receivable - Not Otherwise Classified Debit134100 Interest Receivable - Loans Debit134200 Interest Receivable - Investments Debit

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Fiscal Year 2016 ReportingSection I

U.S. Standard General Ledger Chart of Accounts

Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

134300RECEIVABLES (continued)Interest Receivable - Taxes Debit

134400 Interest Receivable on Special Drawing Rights Debit134500 Allowance for Loss on Interest Receivable - Loans Credit134600 Allowance for Loss on Interest Receivable - Investments Credit134700 Allowance for Loss on Interest Receivable - Not Otherwise Credit

134800ClassifiedAllowance for Loss on Interest Receivable - Taxes Credit

135000 Loans Receivable Debit135100 Capitalized Loan Interest Receivable - Non-Credit Reform Debit135900 Allowance for Loss on Loans Receivable Credit136000 Penalties and Fines Receivable - Not Otherwise Classified Debit136100 Penalties and Fines Receivable - Loans Debit136300 Penalties and Fines Receivable - Taxes Debit136500 Allowance for Loss on Penalties and Fines Receivable - Loans Credit136700 Allowance for Loss on Penalties and Fines Receivable - Not Credit

136800Otherwise ClassifiedAllowance for Loss on Penalties and Fines Receivable - Taxes Credit

137000 Administrative Fees Receivable - Not Otherwise Classified Debit137100 Administrative Fees Receivable - Loans Debit137300 Administrative Fees Receivable - Taxes Debit137500 Allowance for Loss on Administrative Fees Receivable - Loans Credit137700 Allowance for Loss on Administrative Fees Receivable - Not Credit

137800Otherwise ClassifiedAllowance for Loss on Administrative Fees Receivable - Taxes Credit

138000 Loans Receivable - Troubled Assets Relief Program Debit138100 Interest Receivable - Loans - Troubled Assets Relief Program Debit138400 Interest Receivable - Foreign Currency Denominated Assets Debit138500 Allowance for Loss on Interest Receivable - Loans - Troubled Credit

138900Assets Relief ProgramAllowance for Subsidy - Loans - Troubled Assets Relief Program Credit

139900 Allowance for Subsidy Credit141000 Advances and Prepayments Debit

151100INVENTORY AND RELATED PROPERTYOperating Materials and Supplies Held for Use Debit

151200 Operating Materials and Supplies Held in Reserve for Future Use Debit151300 Operating Materials and Supplies - Excess, Obsolete, and Debit

151400UnserviceableOperating Materials and Supplies Held for Repair Debit

151900 Operating Materials and Supplies - Allowance Credit152100 Inventory Purchased for Resale Debit152200 Inventory Held in Reserve for Future Sale Debit152300 Inventory Held for Repair Debit

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Fiscal Year 2016 ReportingSection I

U.S. Standard General Ledger Chart of Accounts

Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

152400INVENTORY AND RELATED PROPERTY (continued)

Inventory - Excess, Obsolete, and Unserviceable Debit152500 Inventory - Raw Materials Debit152600 Inventory - Work-in-Process Debit152700 Inventory - Finished Goods Debit152900 Inventory - Allowance Credit

153100SEIZED MONETARY ASSETSSeized Monetary Instruments Debit

153200 Seized Cash Deposited Debit

154100FORFEITED PROPERTYForfeited Property Held for Sale Debit

154200 Forfeited Property Held for Donation or Use Debit154900 Forfeited Property - Allowance Credit

155100FORECLOSED PROPERTYForeclosed Property Debit

155900 Foreclosed Property - Allowance Credit

156100COMMODITIESCommodities Held Under Price Support and Stabilization Support Debit

156900ProgramsCommodities - Allowance Credit

157100STOCKPILE MATERIALSStockpile Materials Held in Reserve Debit

157200 Stockpile Materials Held for Sale Debit

159100OTHER RELATED PROPERTYOther Related Property Debit

159900 Other Related Property - Allowance Credit

161000INVESTMENTSInvestments in U.S. Treasury Securities Issued by the Bureau of the Debit

161100Fiscal ServiceDiscount on U.S. Treasury Securities Issued by the Bureau of the Credit

161200Fiscal ServicePremium on U.S. Treasury Securities Issued by the Bureau of the Debit

161300Fiscal ServiceAmortization of Discount and Premium on U.S. Treasury Securities Debit

161800Issued by the Bureau of the Fiscal Service Market Adjustment - Investments Debit

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Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

162000INVESTMENTS (continued)Investments in Securities Other Than the Bureau of the Fiscal Debit

162100Service SecuritiesDiscount on Securities Other Than the Bureau of the Fiscal Service Credit

162200SecuritiesPremium on Securities Other Than the Bureau of the Fiscal Service Debit

162300SecuritiesAmortization of Discount and Premium on Securities Other Than Debit

163000the Bureau of the Fiscal Service SecuritiesInvestments in U.S. Treasury Zero Coupon Bonds Issued by the Debit

163100Bureau of the Fiscal ServiceDiscount on U.S. Treasury Zero Coupon Bonds Issued by the Credit

163300Bureau of the Fiscal ServiceAmortization of Discount on U.S. Treasury Zero Coupon Bonds Debit

164200Issued by the Bureau of the Fiscal ServicePreferred Stock Accounted for Under the Provisions of the Federal Debit

164300Credit Reform ActAllowance for Subsidy - Preferred Stock Accounted for Under the Credit

164400Provisions of the Federal Credit Reform ActCommon Stock Accounted for Under the Provisions of the Federal Debit

164500Credit Reform ActAllowance for Subsidy - Common Stock Accounted for Under the Credit

164600Provisions of the Federal Credit Reform ActDiscount on Securities Account for Under the Provisions of the Credit

164700Federal Credit Reform ActPremium on Securities Accounted for Under the Provisions of the Debit

165000Federal Credit Reform ActPreferred Stock in Federal Government Sponsored Enterprise Debit

165100 Market Adjustment - Senior Preferred Stock in Federal Government Debit

165200Sponsored EnterpriseCommon Stock Warrants in Federal Government Sponsored Debit

165300EnterpriseMarket Adjustment - Common Stock Warrants in Federal Debit

167000Government Sponsored Enterprise Foreign Investments Debit

167100 Discount on Foreign Investments Credit167200 Premium on Foreign Investments Debit167900 Foreign Exchange Rate Revalue Adjustments - Investments Debit169000 Other Investments Debit

171100GENERAL PROPERTY, PLANT, AND EQUIPMENTLand and Land Rights Debit

171200 Improvements to Land Debit171900 Accumulated Depreciation on Improvements to Land Credit

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Bulletin No. 2016- I CA - August

172000

GENERAL PROPERTY, PLANT, AND EQUIPMENT(continued)Construction-in-Progress Debit

173000 Buildings, Improvements, and Renovations Debit173900 Accumulated Depreciation on Buildings, Improvements, and Credit

174000RenovationsOther Structures and Facilities Debit

174900 Accumulated Depreciation on Other Structures and Facilities Credit175000 Equipment Debit175900 Accumulated Depreciation on Equipment Credit181000 Assets Under Capital Lease Debit181900 Accumulated Depreciation on Assets Under Capital Lease Credit182000 Leasehold Improvements Debit182900 Accumulated Amortization on Leasehold Improvements Credit183000 Internal-Use Software Debit183200 Internal-Use Software in Development Debit183900 Accumulated Amortization on Internal-Use Software Credit184000 Other Natural Resources Debit184900 Allowance for Depletion Credit189000 Other General Property, Plant, and Equipment Debit189900 Accumulated Depreciation on Other General Property, Plant, and

EquipmentCredit

192100OTHER ASSETSReceivable From Appropriations Debit

192300 Contingent Receivable for Capital Transfers Debit192500 Capital Transfers Receivable Debit198000 Asset for Agency's Custodial and Non-Entity Liabilities Debit199000 Other Assets Debit199500 General Property, Plant, and Equipment Permanently Removed but Debit

199900Not Yet DisposedCentral Accounting Control Account Debit

200000 LIABILITIES

201000 Liability for Fund Balance With Treasury Credit

211000ACCRUED LIABILITIES - OTHERAccounts Payable Credit

211200 Accounts Payable for Federal Government Sponsored Enterprise Credit212000 Disbursements in Transit Credit213000 Contract Holdbacks Credit214000 Accrued Interest Payable - Not Otherwise Classified Credit214100 Accrued Interest Payable - Loans Credit

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Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

214200ACCRUED LIABILITIES – OTHER (continued)Accrued Interest Payable - Debt Credit

215000 Payable for Transfers of Currently Invested Balances Credit215500 Expenditure Transfers Payable Credit216000 Entitlement Benefits Due and Payable Credit217000 Subsidy Payable to the Financing Account Credit218000 Loan Guarantee Liability Credit219000 Other Liabilities With Related Budgetary Obligations Credit219100 Employee Health Care Liability Incurred but Not Reported Credit219200 Special Drawing Right (SDR) Certificates Issued to Federal Reserve Credit

219300BanksAllocation of Special Drawing Rights (SDRs) Credit

221000ACCRUED LIABILITIES - PAYROLL AND BENEFITSAccrued Funded Payroll and Leave Credit

221100 Withholdings Payable Credit221300 Employer Contributions and Payroll Taxes Payable Credit221500 Other Post Employment Benefits Due and Payable Credit221600 Pension Benefits Due and Payable to Beneficiaries Credit221700 Benefit Premiums Payable to Carriers Credit221800 Life Insurance Benefits Due and Payable to Beneficiaries Credit222000 Unfunded Leave Credit222500 Unfunded FECA Liability Credit229000 Other Unfunded Employment Related Liability Credit

231000UNEARNED REVENUELiability for Advances and Prepayments Credit

232000 Other Deferred Revenue Credit240000 Liability for Nonfiduciary Deposit Funds and Undeposited Credit

241000CollectionsLiability for Clearing Accounts Credit

251000DEBTPrincipal Payable to the Bureau of the Fiscal Service Credit

251100 Capitalized Loan Interest Payable - Non-Credit Reform Credit252000 Principal Payable to the Federal Financing Bank Credit253000 Securities Issued by Federal Agencies Under General and Special Credit

253100Financing AuthorityDiscount on Securities Issued by Federal Agencies Under General Debit

253200and Special Financing AuthorityPremium on Securities Issued by Federal Agencies Under General Credit

253300and Special Financing AuthorityAmortization of Discount on Securities Issued by Federal Agencies CreditUnder General and Special Financing Authority

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U.S. Standard General Ledger Chart of Accounts

Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

253400DEBT (continued)Amortization of Premium on Securities Issued by Federal Agencies Debit

254000Under General and Special Financing Authority Participation Certificates Credit

259000 Other Debt Credit

261000ACTUARIAL LIABILITIESActuarial Pension Liability Credit

262000 Actuarial Health Insurance Liability Credit263000 Actuarial Life Insurance Liability Credit265000 Actuarial FECA Liability Credit266000 Actuarial Liabilities for Federal Insurance and Guarantee Programs Credit267000 Actuarial Liabilities for Treasury-Managed Benefit Programs Credit269000 Other Actuarial Liabilities Credit

291000OTHER LIABILITIESPrior Liens Outstanding on Acquired Collateral Credit

292000 Contingent Liabilities Credit292200 Contingent Liabilities - Federal Government Sponsored Enterprise Credit292300 Contingent Liability for Capital Transfers Credit294000 Capital Lease Liability Credit296000 Accounts Payable From Canceled Appropriations Credit297000 Liability for Capital Transfers Credit298000 Custodial Liability Credit298500 Liability for Non-Entity Assets Not Reported on the Statement of Credit

299000Custodial ActivityOther Liabilities Without Related Budgetary Obligations Credit

299500 Estimated Cleanup Cost Liability Credit

300000 NET POSITION

310000 Unexpended Appropriations - Cumulative Credit310100 Unexpended Appropriations - Appropriations Received Credit310200 Unexpended Appropriations - Transfers-In Credit310300 Unexpended Appropriations - Transfers-Out Debit310500 Unexpended Appropriations - Prior Period Adjustments Due to Debit

310600Corrections of Errors - Years Preceding the Prior Year Unexpended Appropriations - Adjustments Debit

310700 Unexpended Appropriations - Used Debit310800 Unexpended Appropriations - Prior-Period Adjustments Due to Debit

310900Corrections of ErrorsUnexpended Appropriations - Prior-Period Adjustments Due to Debit

320000Changes in Accounting Principles Appropriations Outstanding - Cumulative Debit

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Account Number

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Bulletin No. 2016- I CA - August

NET POSITION (continued)

320100 Appropriations Outstanding - Warrants Issued Debit320600 Appropriations Outstanding - Adjustments Credit320700 Appropriations Outstanding - Used Credit331000 Cumulative Results of Operations Credit340000 Fiduciary Net Assets Credit341000 Contributions to Fiduciary Net Assets Credit342000 Withdrawals or Distributions of Fiduciary Net Assets Debit

400000 BUDGETARY

403200ANTICIPATED RESOURCESEstimated Indefinite Contract Authority Debit

403400 Anticipated Adjustments to Contract Authority Credit404200 Estimated Indefinite Borrowing Authority Debit404400 Anticipated Reductions to Borrowing Authority Credit404700 Anticipated Transfers to the General Fund of the Treasury - Current- Credit

404800Year AuthorityAnticipated Transfers to the General Fund of the Treasury - Prior- Credit

405000Year BalancesAnticipated Reductions to Appropriations by Offsetting Collections Credit

406000or ReceiptsAnticipated Collections From Non-Federal Sources Debit

407000 Anticipated Collections From Federal Sources Debit

408100

TRANSFERS OF RECEIVABLES FROM INVESTED BALANCESAmounts Appropriated From a Specific Treasury-Managed Trust Credit

408200Fund TAFS - Receivable - TransferredAllocations of Realized Authority - To Be Transferred From Credit

408300Invested Balances - TransferredTransfers - Current-Year Authority - Receivable - Transferred Credit

411100APPROPRIATIONS REALIZEDDebt Liquidation Appropriations Debit

411200 Liquidation of Deficiency - Appropriations Debit411300 Appropriated Receipts Derived from Unavailable Trust or Special Debit

411400Fund ReceiptsAppropriated Receipts Derived from Available Trust or Special Debit

411500Fund ReceiptsLoan Subsidy Appropriation Debit

411600 Debt Forgiveness Appropriation Debit411700 Loan Administrative Expense Appropriation Debit

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Account Number

Normal BalanceTitle

Bulletin No. 2016- I CA - August

411800APPROPRIATIONS REALIZED (continued)Reestimated Loan Subsidy Appropriation Debit

411900 Other Appropriations Realized Debit411990 Other Appropriations Realized - International Monetary Fund Debit412000 Anticipated Indefinite Appropriations Debit412100 Amounts Appropriated From Specific Invested TAFS Reclassified - Debit

412200Receivable - CancellationAuthority Adjusted for Interest on the Bureau of the Fiscal Service Debit

412300SecuritiesAmounts Appropriated From Specific Invested TAFS Reclassified - Debit

412400Receivable - Temporary ReductionAmounts Appropriated From Specific Invested TAFS Reclassified - Credit

412500Payable - Temporary Reduction/CancellationLoan Modification Adjustment Transfer Appropriation Debit

412600 Amounts Appropriated From Specific Invested TAFS - Receivable Debit412700 Amounts Appropriated From Specific Invested TAFS - Payable Credit412800 Amounts Appropriated From Specific Invested TAFS - Transfers-In Debit412900 Amounts Appropriated From Specific Invested TAFS - Transfers-

OutCredit

413000CONTRACT AUTHORITYAppropriation To Liquidate Contract Authority Withdrawn Credit

413100 Current-Year Contract Authority Realized Debit413200 Substitution of Contract Authority Credit413300 Decreases to Indefinite Contract Authority Credit413400 Contract Authority Withdrawn Credit413500 Contract Authority Liquidated Credit413600 Contract Authority To Be Liquidated by Trust Funds Credit413700 Transfers of Contract Authority - Allocation Debit413800 Appropriation To Liquidate Contract Authority Debit413900 Contract Authority Carried Forward Debit

414000BORROWING AUTHORITYSubstitution of Borrowing Authority Credit

414100 Current-Year Borrowing Authority Realized Debit414200 Actual Repayment of Borrowing Authority Converted to Cash Credit414300 Current-Year Decreases to Indefinite Borrowing Authority Realized Credit414400 Borrowing Authority Withdrawn Credit414500 Borrowing Authority Converted to Cash Credit414600 Actual Repayments of Debt, Current-Year Authority Credit414700 Actual Repayments of Debt, Prior-Year Balances Credit414800 Resources Realized From Borrowing Authority Debit414900 Borrowing Authority Carried Forward Debit

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U.S. Standard General Ledger Chart of Accounts

Account Number

Normal BalanceTitle

OTHER BUDGETARY RESOURCES415000 Reappropriations - Transfers-In Debit415100 Actual Capital Transfers to the General Fund of the Treasury, Credit

Current-Year Authority415200 Actual Capital Transfers to the General Fund of the Treasury, Prior- Credit

Year Balances415300 Transfers of Contract Authority - Nonallocation Debit415400 Appropriation To Liquidate Contract Authority - Nonallocation - Debit

Transferred415500 Appropriation To Liquidate Contract Authority - Allocation - Debit

Transferred415700 Authority Made Available From Receipt or Appropriation Balances Debit

Previously Precluded From Obligation415800 Authority Made Available From Offsetting Collection Balances Debit

Previously Precluded From Obligation416000 Anticipated Transfers - Current-Year Authority Debit416500 Allocations of Authority - Anticipated From Invested Balances Debit416600 Allocations of Realized Authority - To Be Transferred From Debit

Invested Balances416700 Allocations of Realized Authority - Transferred From Invested Debit

Balances416800 Allocations of Realized Authority Reclassified - Authority To Be Debit

Transferred From Invested Balances - Temporary Reduction417000 Transfers - Current-Year Authority Debit417100 Nonallocation Transfers of Invested Balances - Receivable Debit417200 Nonallocation Transfers of Invested Balances - Payable Credit417300 Nonallocation Transfers of Invested Balances - Transferred Debit417500 Allocation Transfers of Current-Year Authority for Noninvested Debit

Accounts417590 Allocation Transfers of Current-Year Authority for Noninvested Debit

Accounts - International Monetary Fund417600 Allocation Transfers of Prior-Year Balances Debit417690 Allocation Transfers of Prior-Year Balances - International Debit

Monetary Fund418000 Anticipated Transfers - Prior-Year Balances Debit418300 Anticipated Balance Transfers - Unobligated Balances - Legislative Debit

Change of Purpose419000 Transfers - Prior-Year Balances Debit419100 Balance Transfers - Extension of Availability Other Than Debit

Reappropriations419200 Balance Transfers - Unexpired to Expired Debit

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419300 Balance Transfers - Unobligated Balances - Legislative Change of DebitPurpose

419500 Transfer of Obligated Balances Debit419600 Balance Transfers-In - Expired to Expired Debit419700 Balance Transfers-Out - Expired to Expired Credit419900 Transfer of Expired Expenditure Transfers - Receivable Debit420100 Total Actual Resources - Collected Debit420190 Total Actual Resources - Collected - International Monetary Fund Debit420800 Adjustment to Total Resources - Disposition of Canceled Payables Credit421000 Anticipated Reimbursements and Other Income Debit421200 Liquidation of Deficiency - Offsetting Collections Debit421500 Anticipated Expenditure Transfers from Trust Funds Debit422100 Unfilled Customer Orders Without Advance Debit422200 Unfilled Customer Orders With Advance Debit422500 Expenditure Transfers from Trust Funds - Receivable Debit423000 Unfilled Customer Orders Without Advance - Transferred Debit423100 Unfilled Customer Orders With Advance - Transferred Credit423200 Appropriation Trust Fund Expenditure Transfers - Receivable - Debit

Transferred423300 Reimbursements and Other Income Earned - Receivable - Debit

Transferred423400 Other Federal Receivables - Transferred Debit424000 Appropriations Reduced by Offsetting Collections or Receipts - Credit

Collected425100 Reimbursements and Other Income Earned - Receivable Debit425200 Reimbursements and Other Income Earned - Collected Debit425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid Debit425500 Expenditure Transfers from Trust Funds - Collected Debit426000 Actual Collections of "governmental-type" Fees Debit426100 Actual Collections of Business-Type Fees Debit426200 Actual Collections of Loan Principal Debit426300 Actual Collections of Loan Interest Debit426400 Actual Collections of Rent Debit426500 Actual Collections From Sale of Foreclosed Property Debit426600 Other Actual Business-Type Collections From Non-Federal Sources Debit426700 Other Actual "governmental-type" Collections From Non-Federal Debit

Sources427100 Actual Program Fund Subsidy Collected Debit427300 Interest Collected From Treasury Debit427500 Actual Collections From Liquidating Fund Debit427600 Actual Collections From Financing Fund Debit427700 Other Actual Collections - Federal Debit428300 Interest Receivable From Treasury Debit

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428500 Receivable From the Liquidating Fund Debit428600 Receivable From the Financing Fund Debit428700 Other Federal Receivables Debit429000 Amortization of Investments in U.S. Treasury Zero Coupon Bonds Debit429500 Adjustments to the Exchange Stabilization Fund Debit463500 Funds Not Available - Adjustments to the Exchange Stabilization

FundCredit

431000

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES - UNOBLIGATEDAnticipated Recoveries of Prior-Year Obligations Debit

432000 Adjustments for Changes in Prior-Year Allocations of Budgetary Debit

435000Resources Canceled Authority Credit

435100 Partial or Early Cancellation of Authority Credit435500 Cancellation of Appropriation From Unavailable Receipts Credit435600 Cancellation of Appropriation From Invested Balances Credit435700 Cancellation of Appropriated Amounts Receivable From Invested Credit

437000Trust or Special FundsOffset to Appropriation Realized for Redemption of Treasury Credit

438200SecuritiesTemporary Reduction - New Budget Authority Credit

438300 Temporary Reduction - Prior-Year Balances Credit438400 Temporary Reduction/Cancellation Returned by Appropriation Credit438700 Temporary Reduction of Appropriation From Unavailable Receipts, Credit

438800New Budget AuthorityTemporary Reduction of Appropriation From Unavailable Receipts, Credit

439000Prior-Year Balances Reappropriations - Transfers-Out Credit

439100 Adjustments to Indefinite Appropriations Credit439190 Adjustments to Indefinite Appropriations - International Monetary Credit

439200FundPermanent Reduction - New Budget Authority Credit

439300 Permanent Reduction - Prior-Year Balances Credit439400 Receipts Unavailable for Obligation Upon Collection Credit439500 Authority Unavailable for Obligation Pursuant to Public Law - Credit

439600TemporarySpecial and Trust Fund Refunds and Recoveries Temporarily Credit

439700Unavailable - Receipts Unavailable for Obligation Upon Collection Receipts and Appropriations Temporarily Precluded From CreditObligation

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439701RESOURCES – UNOBLIGATED (continued)Unobligated Balances of Receipts and Appropriations Temporarily Credit

439800Precluded From ObligationOffsetting Collections Temporarily Precluded From Obligation Credit

439900

442000

Special and Trust Fund Refunds and Recoveries Temporarily Unavailable - Receipts and Appropriations Temporarily Precluded From ObligationUnapportioned Authority - Pending Rescission

Credit

Credit443000 Unapportioned Authority - OMB Deferral Credit445000 Unapportioned Authority Credit451000 Apportionments Credit459000 Apportionments - Anticipated Resources - Programs Subject to Credit

461000ApportionmentAllotments - Realized Resources Credit

462000 Unobligated Funds Exempt From Apportionment Credit462090 Unobligated Funds Exempt From Apportionment - International Credit

463000Monetary FundFunds Not Available for Commitment/Obligation Credit

465000 Allotments - Expired Authority Credit469000 Anticipated Resources - Programs Exempt From Apportionment Credit470000 Commitments - Programs Subject to Apportionment Credit472000 Commitments - Programs Exempt From Apportionment Credit

436000

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES - UNEXPENDED OBLIGATIONSAppropriation Purpose Fulfilled - Balance Not Available Credit

480100 Undelivered Orders - Obligations, Unpaid Credit480200 Undelivered Orders - Obligations, Prepaid/Advanced Credit483100 Undelivered Orders - Obligations Transferred, Unpaid Credit483200 Undelivered Orders - Obligations Transferred, Prepaid/Advanced Credit487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Debit

487200Obligations, RecoveriesDownward Adjustments of Prior-Year Prepaid/Advanced Debit

488100Undelivered Orders - Obligations, Refunds Collected Upward Adjustments of Prior-Year Undelivered Orders - Credit

488200Obligations, UnpaidUpward Adjustments of Prior-Year Undelivered Orders - CreditObligations, Prepaid/Advanced

490100

BUDGETARY ADJUSTMENTS AND STATUS OF RESOURCES - EXPENDED AUTHORITYDelivered Orders - Obligations, Unpaid Credit

490200 Delivered Orders - Obligations, Paid Credit

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490800RESOURCES - EXPENDED AUTHORITY (continued)Authority Outlayed Not Yet Disbursed Credit

493100 Delivered Orders - Obligations Transferred, Unpaid Credit497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Debit

497200Obligations, RecoveriesDownward Adjustments of Prior-Year Paid Delivered Orders - Debit

498100Obligations, Refunds CollectedUpward Adjustments of Prior-Year Delivered Orders - Obligations, Credit

498200UnpaidUpward Adjustments of Prior-Year Delivered Orders - Obligations, CreditPaid

500000 REVENUE AND OTHER FINANCING SOURCES

510000 Revenue From Goods Sold Credit510900 Contra Revenue for Goods Sold Debit520000 Revenue From Services Provided Credit520900 Contra Revenue for Services Provided Debit531000 Interest Revenue - Other Credit531100 Interest Revenue - Investments Credit531200 Interest Revenue - Loans Receivable/Uninvested Funds Credit531300 Interest Revenue - Subsidy Amortization Credit531400 Dividend Income Accounted for Under the Provisions of the Federal Credit

531500Credit Reform ActContra Revenue for Dividend Income Accounted for Under the Debit

531700Provisions of the Federal Credit Reform ActContra Revenue for Interest Revenue - Loans Receivable Debit

531800 Contra Revenue for Interest Revenue - Investments Debit531900 Contra Revenue for Interest Revenue - Other Debit532000 Penalties and Fines Revenue Credit532400 Contra Revenue for Penalties and Fines Debit532500 Administrative Fees Revenue Credit532900 Contra Revenue for Administrative Fees Debit540000 Funded Benefit Program Revenue Credit540500 Unfunded FECA Benefit Revenue Credit540600 Contra Revenue for Unfunded FECA Benefit Revenue Debit540900 Contra Revenue for Funded Benefit Program Revenue Debit550000 Insurance and Guarantee Premium Revenue Credit550900 Contra Revenue for Insurance and Guarantee Premium Revenue Debit560000 Donated Revenue - Financial Resources Credit560900 Contra Revenue for Donations - Financial Resources Debit

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561000 Donated Revenue - Nonfinancial Resources Credit561900 Contra Donated Revenue - Nonfinancial Resources Debit564000 Forfeiture Revenue - Cash and Cash Equivalents Credit564900 Contra Forfeiture Revenue - Cash and Cash Equivalents Debit565000 Forfeiture Revenue - Forfeitures of Property Credit565900 Contra Forfeiture Revenue - Forfeitures of Property Debit570000 Expended Appropriations Credit570005 Appropriations - Expended Debit570500 Expended Appropriations - Prior Period Adjustments Due to Credit

Corrections of Errors - Years Preceding the Prior Year570800 Expended Appropriations - Prior-Period Adjustments Due to Credit

Corrections of Errors570900 Expended Appropriations - Prior-Period Adjustments Due to Credit

Changes in Accounting Principles571000 Transfer in of Agency Unavailable Custodial and Non-Entity Credit

Collections571200 Accrual of Agency Amount To Be Collected - Custodial and Non- Credit

Entity572000 Financing Sources Transferred In Without Reimbursement Credit573000 Financing Sources Transferred Out Without Reimbursement Debit574000 Appropriated Dedicated Collections Transferred In Credit574500 Appropriated Dedicated Collections Transferred Out Debit575000 Expenditure Financing Sources - Transfers-In Credit575500 Nonexpenditure Financing Sources - Transfers-In - Other Credit575600 Nonexpenditure Financing Sources - Transfers-In - Capital Credit

Transfers576000 Expenditure Financing Sources - Transfers-Out Debit576500 Nonexpenditure Financing Sources - Transfers-Out - Other Debit576600 Nonexpenditure Financing Sources - Transfers-Out - Capital Debit

Transfers577500 Nonbudgetary Financing Sources Transferred In Credit577600 Nonbudgetary Financing Sources Transferred Out Debit577700 Authority Transfer Control In Credit577800 Authority Transfer Control Out Debit578000 Imputed Financing Sources Credit579000 Other Financing Sources Credit579001 Other Non-Budgetary Financing Sources for Debt Credit

Accruals/Amortization579010 Other General Fund Financing Sources Debit579100 Adjustment to Financing Sources - Credit Reform Debit

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579200 Financing Sources To Be Transferred Out - Contingent Liability Debit579500 Seigniorage Credit580000 Tax Revenue Collected - Not Otherwise Classified Credit580100 Tax Revenue Collected - Individual Credit580200 Tax Revenue Collected - Corporate Credit580300 Tax Revenue Collected - Unemployment Credit580400 Tax Revenue Collected - Excise Credit580500 Tax Revenue Collected - Estate and Gift Credit580600 Tax Revenue Collected - Customs Credit582000 Tax Revenue Accrual Adjustment - Not Otherwise Classified Credit582100 Tax Revenue Accrual Adjustment - Individual Credit582200 Tax Revenue Accrual Adjustment - Corporate Credit582300 Tax Revenue Accrual Adjustment - Unemployment Credit582400 Tax Revenue Accrual Adjustment - Excise Credit582500 Tax Revenue Accrual Adjustment - Estate and Gift Credit582600 Tax Revenue Accrual Adjustment - Customs Credit583000 Contra Revenue for Taxes - Not Otherwise Classified Debit583100 Contra Revenue for Taxes - Individual Debit583200 Contra Revenue for Taxes - Corporate Debit583300 Contra Revenue for Taxes - Unemployment Debit583400 Contra Revenue for Taxes - Excise Debit583500 Contra Revenue for Taxes - Estate and Gift Debit583600 Contra Revenue for Taxes - Customs Debit589000 Tax Revenue Refunds - Not Otherwise Classified Debit589100 Tax Revenue Refunds - Individual Debit589200 Tax Revenue Refunds - Corporate Debit589300 Tax Revenue Refunds - Unemployment Debit589400 Tax Revenue Refunds - Excise Debit589500 Tax Revenue Refunds - Estate and Gift Debit589600 Tax Revenue Refunds - Customs Debit590000 Other Revenue Credit590900 Contra Revenue for Other Revenue Debit591900 Revenue and Other Financing Sources - Cancellations Debit592100 Valuation Change in Investments - Exchange Stabilization Fund Credit592200 Valuation Change in Investments for Federal Government Credit

Sponsored Enterprise592300 Valuation Change in Investments - Beneficial Interest in Trust Credit599000 Collections for Others - Statement of Custodial Activity Debit599100 Accrued Collections for Others - Statement of Custodial Activity Debit599300 Offset to Non-Entity Collections - Statement of Changes in Net Debit

Position

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599400 Offset to Non-Entity Accrued Collections - Statement of Changes in Debit

599700Net PositionFinancing Sources Transferred In From Custodial Statement Credit

599800CollectionsCustodial Collections Transferred Out to a Treasury Account DebitSymbol Other Than the General Fund of the Treasury

600000 EXPENSES

610000 Operating Expenses/Program Costs Debit615000 Expensed Asset Debit619000 Contra Bad Debt Expense - Incurred for Others Credit619900 Adjustment to Subsidy Expense Credit631000 Interest Expenses on Borrowing From the Bureau of the Fiscal Debit

632000Service and/or the Federal Financing Bank Interest Expenses on Securities Debit

633000 Other Interest Expenses Debit633800 Remuneration Interest Debit634000 Interest Expense Accrued on the Liability for Loan Guarantees Debit640000 Benefit Expense Debit650000 Cost of Goods Sold Debit660000 Applied Overhead Credit661000 Cost Capitalization Offset Credit671000 Depreciation, Amortization, and Depletion Debit672000 Bad Debt Expense Debit673000 Imputed Costs Debit679000 Other Expenses Not Requiring Budgetary Resources Debit679500 Contra Expense-Nonfiduciary Deposit Fund Intragovernmental Credit

680000Administrative Fees Future Funded Expenses Debit

685000 Employer Contributions to Employee Benefit Programs Not Debit

690000Requiring Current-Year Budget Authority (Unobligated) Nonproduction Costs Debit

700000 GAINS/LOSSES/MISCELLANEOUS ITEMS

711000GAINSGains on Disposition of Assets - Other Credit

711100 Gains on Disposition of Investments Credit711200 Gains on Disposition of Borrowings Credit717100 Gains on Changes in Long-Term Assumptions - From Experience Credit

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717200 Losses on Changes in Long-Term Assumptions - From Experience Debit718000 Unrealized Gains Credit718100 Unrealized Gain - Exchange Stabilization Fund Credit719000 Other Gains Credit719090 Gains on International Monetary Fund Assets Credit719100 Other Gains for Accrued Special Drawing Right (SDR) Interest and

ChargesCredit

721000LOSSESLosses on Disposition of Assets - Other Debit

721100 Losses on Disposition of Investments Debit721200 Losses on Disposition of Borrowings Debit727100 Gains on Changes in Long-Term Assumptions Credit727200 Losses on Changes in Long-Term Assumptions Debit728000 Unrealized Losses Debit728100 Unrealized Losses - Exchange Stabilization Fund Debit729000 Other Losses Debit729090 Losses on International Monetary Fund Assets Debit729100 Other Losses for Accrued Special Drawing Right (SDR) Interest and Debit

729200ChargesOther Losses from Impairment of Assets Debit

730000MISCELLANEOUS ITEMSExtraordinary Items Credit

740000 Prior-Period Adjustments Due to Corrections of Errors Credit740100 Prior-Period Adjustments Due to Changes in Accounting Principles Credit740500 Prior Period Adjustments Due to Corrections of Errors -Years Credit

750000Preceding the Prior Year Distribution of Income - Dividend Debit

760000 Changes in Actuarial Liability Debit771000 Trust Fund Warrant Journal Vouchers Issued Net of Adjustments Debit

800000 MEMORANDUM

801000 Guaranteed Loan Level Debit801500 Guaranteed Loan Level - Unapportioned Credit802000 Guaranteed Loan Level - Apportioned Credit804000 Guaranteed Loan Level - Used Authority Credit804500 Guaranteed Loan Level - Unused Authority Credit805000 Guaranteed Loan Principal Outstanding Debit805300 Guaranteed Loan New Disbursements by Lender Credit

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806500 Guaranteed Loan Collections, Defaults, and Adjustments Debit807000 Guaranteed Loan Cumulative Disbursements by Lenders Credit809100 Partial or Early Cancellation of Authority Credit809200 Offset for Partial or Early Cancellation of Authority Debit880100 Offset for Purchases of Assets Credit880200 Purchases of Property, Plant, and Equipment Debit880300 Purchases of Inventory and Related Property Debit880400 Purchases of Assets - Other Debit