Part 2, Section I: Chart of Accounts

Part 2, 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 agencyspecific 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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Account Number 100000 ASSETS

U.S. Standard General Ledger Chart of Accounts

Title

Fiscal Year 2019 Reporting Section I

Normal Balance

101000 Fund Balance With Treasury 109000 Fund Balance With Treasury While Awaiting a Warrant

Debit Debit

110100 110300 110900 111000 112000 112500 113000 113500 114500

119000 119090 119305 119306

119307 119309 119333 119400

119500 120000 120500 120900 125000

CASH General Fund of the U.S. Government's Operating Cash Restricted Operating Cash Checks Outstanding Undeposited Collections Imprest Funds U.S. Debit Card Funds Funds Held Outside of Treasury - Budgetary Funds Held Outside of Treasury - Non-Budgetary Cash Held by U.S. Disbursing Officers Outside the Treasury's General Account Other Cash Other Cash - International Monetary Fund International Monetary Fund - Letter of Credit International Monetary Fund - Receivable/Payable Currency Valuation Adjustment International Monetary Fund - Dollar Deposits With the IMF International Monetary Fund - Currency Holdings International Monetary Fund - Reserve Position Exchange Stabilization Fund (ESF) Assets - Holdings of Special Drawing Rights (SDR) Other Monetary Assets Foreign Currency Foreign Currency Denominated Equivalent Assets Uninvested Foreign Currency Central Accounting/Agency Reconciliation Account

Debit Debit Credit Debit Debit Debit Debit Debit Debit

Debit Debit Credit Debit

Credit Debit Debit Debit

Debit Debit Debit Debit Debit

131000 131900 132000 132100 132500 132900 133000 133500 134000 134100

RECEIVABLES Accounts Receivable Allowance for Loss on Accounts Receivable Funded Employment Benefit Contributions Receivable Unfunded FECA Benefit Contributions Receivable Taxes Receivable Allowance for Loss on Taxes Receivable Receivable for Transfers of Currently Invested Balances Expenditure Transfers Receivable Interest Receivable - Not Otherwise Classified Interest Receivable - Loans

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Debit Credit Debit Debit Debit Credit Debit Debit Debit Debit

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Account Number

U.S. Standard General Ledger Chart of Accounts

Title

Fiscal Year 2019 Reporting Section I

Normal Balance

134200 134300 134400 134500 134600 134700

134800 135000 135090 135100 135900 135990

136000 136100 136300 136500 136700

136800 137000 137100 137300 137500 137700

137800 138000 138100 138400 138500

138900 139000 139900 141000 198100

RECEIVABLES (continued) Interest Receivable - Investments Interest Receivable - Taxes Interest Receivable on Special Drawing Rights (SDR) Allowance for Loss on Interest Receivable - Loans Allowance for Loss on Interest Receivable - Investments Allowance for Loss on Interest Receivable - Not Otherwise Classified Allowance for Loss on Interest Receivable - Taxes Loans Receivable Loans Receivable - International Monetary Fund Capitalized Loan Interest Receivable - Non-Credit Reform Allowance for Loss on Loans Receivable Allowance for Loss on Loans Receivable - International Monetary Fund Penalties and Fines Receivable - Not Otherwise Classified Penalties and Fines Receivable - Loans Penalties and Fines Receivable - Taxes Allowance for Loss on Penalties and Fines Receivable - Loans Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified Allowance for Loss on Penalties and Fines Receivable - Taxes Administrative Fees Receivable - Not Otherwise Classified Administrative Fees Receivable - Loans Administrative Fees Receivable - Taxes Allowance for Loss on Administrative Fees Receivable - Loans Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified Allowance for Loss on Administrative Fees Receivable - Taxes Loans Receivable - Troubled Assets Relief Program Interest Receivable - Loans - Troubled Assets Relief Program Interest Receivable - Foreign Currency Denominated Assets Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program Allowance for Subsidy - Loans - Troubled Assets Relief Program Appropriated Dedicated Collections Receivable Allowance for Subsidy Advances and Prepayments Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government

Debit Debit Debit Credit Credit Credit

Credit Debit Debit Debit Credit Credit

Debit Debit Debit Credit Credit

Credit Debit Debit Debit Credit Credit

Credit Debit Debit Debit Credit

Credit Debit Credit Debit Debit

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Account Number

U.S. Standard General Ledger Chart of Accounts

Title

Fiscal Year 2019 Reporting Section I

Normal Balance

151100 151200 151300

151400 151600 151900 152100 152200 152300 152400 152500 152600 152700 152900

INVENTORY AND RELATED PROPERTY Operating Materials and Supplies Held for Use Operating Materials and Supplies Held in Reserve for Future Use Operating Materials and Supplies - Excess, Obsolete, and Unserviceable Operating Materials and Supplies Held for Repair Operating Materials and Supplies in Development Operating Materials and Supplies - Allowance Inventory Purchased for Resale Inventory Held in Reserve for Future Sale Inventory Held for Repair Inventory - Excess, Obsolete, and Unserviceable Inventory - Raw Materials Inventory - Work-in-Process Inventory - Finished Goods Inventory - Allowance

Debit Debit Debit

Debit Debit Credit Debit Debit Debit Debit Debit Debit Debit Credit

153100 153200

SEIZED MONETARY ASSETS Seized Monetary Instruments Seized Cash Deposited

Debit Debit

154100 154200 154900

FORFEITED PROPERTY Forfeited Property Held for Sale Forfeited Property Held for Donation or Use Forfeited Property - Allowance

Debit Debit Credit

155100 155900

FORECLOSED PROPERTY Foreclosed Property Foreclosed Property - Allowance

Debit Credit

156100 156900

COMMODITIES Commodities Held Under Price Support and Stabilization Support Programs Commodities - Allowance

Debit Credit

157100 157200

STOCKPILE MATERIALS Stockpile Materials Held in Reserve Stockpile Materials Held for Sale

Debit Debit

159100 159900

OTHER RELATED PROPERTY Other Related Property Other Related Property - Allowance

Debit Credit

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Account Number

U.S. Standard General Ledger Chart of Accounts

Title

Fiscal Year 2019 Reporting Section I

Normal Balance

161000 161100 161200 161300 161800 162000 162100 162200 162300 163000 163100 163300 164200 164300 164400 164500 164600 164700 165000 165100 165200 165300

INVESTMENTS Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service Market Adjustment - Investments Investments in Securities Other Than the Bureau of the Fiscal Service Securities Discount on Securities Other Than the Bureau of the Fiscal Service Securities Premium on Securities Other Than the Bureau of the Fiscal Service Securities Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Discount on Securities Account for Under the Provisions of the Federal Credit Reform Act Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act Preferred Stock in Federal Government Sponsored Enterprise Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise Common Stock Warrants in Federal Government Sponsored Enterprise Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise

Debit Credit Debit Debit Debit Debit Credit Debit Debit Debit Credit Debit Debit Credit Debit Credit Credit Debit Debit Debit Debit Debit

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