U.S. Government Standard General Ledger: Account Titles, Numbers, and Definitions, Slides of Accounting

Download U.S. Government Standard General Ledger: Account Titles, Numbers, and Definitions and more Slides Accounting in PDF only on Docsity! Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions The account descriptions provide basic information about each USSGL account, including:  Account Title  Account Number  Normal Balance of the Account (Debit or Credit)  Account Definition T/L S2 13-02 II - October 2013 1 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions This page was intentionally left blank. T/L S2 13-02 II - October 2013 2 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Exchange Stabilization Fund Assets - Holdings of Special Drawing Rights Account Number: 1194 Normal Balance: Debit Definition: Special Drawing Rights held in the Exchange Stabilization Fund. This account does not close at yearend. Account Title: Other Monetary Assets Account Number: 1195 Normal Balance: Debit Definition: The balance of monetary assets for which a specific USSGL account has not been established. This includes gold (valued at market). It excludes monetary assets seized, (see USSGL account 1531, “Seized Monetary Instruments”), special drawing rights, U.S. reserves in the International Monetary Fund, and all Exchange Stabilization Fund activity. This account does not close at yearend. Account Title: Foreign Currency Account Number: 1200 Normal Balance: Debit Definition: The amount of the U.S. dollar equivalent of foreign government currency. This account does not close at yearend. Account Title: Foreign Currency Denominated Equivalent Assets Account Number: 1205 Normal Balance: Debit Definition: The amount of the U.S. dollar equivalent of foreign currency denominated assets that are short-term, highly liquid investments and are: (1) readily convertible into known amounts of foreign currency, and (2) close to maturity (an investment purchased within 3 monthsof its maturity date) such that a change in interest rate presents an insignificant risk to the value of the investment. This account does not close at yearend. This USSGL account is to be used only by the Department of the Treasury. T/L S2 13-02 II - October 2013 5 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Uninvested Foreign Currency Account Number: 1209 Normal Balance: Debit Definition: The amount of the U.S. dollar equivalent of the foreign currency portfolio not invested into a security. This account does not close at yearend. This USSGL account is to be used only by the Department of the Treasury. Account Title: Accounts Receivable Account Number: 1310 Normal Balance: Debit Definition: The amount due from others when the right to receive funds accrues. This may result from the performance of services, the delivery of goods, or court-ordered assessment. This account does not close at yearend. Account Title: Allowance for Loss on Accounts Receivable Account Number: 1319 Normal Balance: Credit Definition: The estimated amount of uncollectible accounts receivable. Increase the account by the amount estimated to be uncollectible each accounting period. Decrease the account by the actual amount subsequently written off. The amount should consider outstanding advances. This account does not close at yearend. Account Title: Funded Employment Benefit Contributions Receivable Account Number: 1320 Normal Balance: Debit Definition: The amount recorded by administering Federal agencies for funded contributions due from Federal employers and/or covered employees for employment related benefits such as retirement, health insurance, life insurance, Federal Employees’ Compensation Act, and unemployment compensation. This amount excludes Social Security taxes. When the Federal paying agency records the actual budgetary obligation, the associated FECA liability and receivable are considered funded. This account does not close at yearend. T/L S2 13-02 II - October 2013 6 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unfunded FECA Benefit Contributions Receivable Account Number: 1321 Normal Balance: Debit Definition: The amount recorded by the Department of Labor for unfunded FECA contributions due from Federal employers. Until the Federal paying agency records the actual budgetary obligation, the associated FECA liability and receivable are considered unfunded. This account does not close at yearend. Account Title: Taxes Receivable Account Number: 1325 Normal Balance: Debit Definition: The amount of identifiable, measurable, and legally enforceable taxes due from Federal entities and non-Federal entities. This includes claims to cash or other assets through established assessment processes as defined by FASAB SFFAS No. 7, “Accounting for Revenue and Other Financing Sources.” This account does not close at yearend. Account Title: Allowance for Loss on Taxes Receivable Account Number: 1329 Normal Balance: Credit Definition: The estimated amount of uncollectible taxes receivable. This account does not close at yearend. Account Title: Receivable for Transfers of Currently Invested Balances Account Number: 1330 Normal Balance: Debit Definition: The amount representing transfers receivable from balances that are currently invested. To accommodate cash management practices, funds will remain invested until needed for disbursement. At such time, the receiving Federal entity will request a transfer of funds. The investing Federal entity will disinvest and transfer necessary funds via an SF 1151: Nonexpenditure Transfer Authorization. The budget authority from the transfer is realized, and obligations may be incurred before the actual transfer of funds. This account does not close at yearend. T/L S2 13-02 II - October 2013 7 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Allowance for Loss on Interest Receivable - Taxes Account Number: 1348 Normal Balance: Credit Definition: The estimated amount of loss due to uncollectible interest receivable on taxes. This account does not close at yearend. Account Title: Loans Receivable Account Number: 1350 Normal Balance: Debit Definition: The amount loaned to another Federal account or fund, individuals, private sector organizations, State and local governments, or foreign governments. This account does not close at yearend. Account Title: Capitalized Loan Interest Receivable - Non-Credit Reform Account Number: 1351 Normal Balance: Debit Definition: The amount of accrued interest due on a non-credit reform loan that has been capitalized. Capitalized interest, like loan principal, is subject to interest charges until such time as the debt is paid or otherwise settled. This account does not close at yearend. Account Title: Allowance for Loss on Loans Receivable Account Number: 1359 Normal Balance: Credit Definition: The estimated amounts of uncollectible loans receivable. Increase the account by the amount estimated to be uncollectible each accounting period. Decrease the account by the actual amount subsequently written off. This account does not close at yearend. Account Title: Penalties and Fines Receivable - Not Otherwise Classified Account Number: 1360 Normal Balance: Debit Definition: The amount of penalties and fines on receivables that is not otherwise identified. This account does not close at yearend. T/L S2 13-02 II - October 2013 10 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Penalties and Fines Receivable - Loans Account Number: 1361 Normal Balance: Debit Definition: The amount of penalties and fines on loans receivable. This account does not close at yearend. Account Title: Penalties and Fines Receivable - Taxes Account Number: 1363 Normal Balance: Debit Definition: The amount of penalties and fines on taxes receivable. This account does not close at yearend. Account Title: Allowance for Loss on Penalties and Fines Receivable - Loans Account Number: 1365 Normal Balance: Credit Definition: The estimated amount of loss due to uncollectible penalties and fines receivable on loans. This account excludes the allowances on loans subject to credit reform, which are recorded in USSGL account 1399, "Allowance for Subsidy." This account does not close at yearend. Account Title: Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified Account Number: 1367 Normal Balance: Credit Definition: The estimated amount of loss due to uncollectible penalties and fines receivable that are not otherwise identified. This account excludes allowances for loans subject to credit reform. This account does not close at yearend. T/L S2 13-02 II - October 2013 11 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Allowance for Loss on Penalties and Fines Receivable - Taxes Account Number: 1368 Normal Balance: Credit Definition: The estimated amount of loss due to uncollectible penalties and fines receivable associated with taxes. This account does not close at yearend. Account Title: Administrative Fees Receivable - Not Otherwise Classified Account Number: 1370 Normal Balance: Debit Definition: The amount of administrative fees receivable that is not otherwise identified. This account does not close at yearend. Account Title: Administrative Fees Receivable - Loans Account Number: 1371 Normal Balance: Debit Definition: The amount of administrative fees on loans receivable. This account does not close at yearend. Account Title: Administrative Fees Receivable - Taxes Account Number: 1373 Normal Balance: Debit Definition: The amount of administrative fees on taxes receivable. This account does not close at yearend. Account Title: Allowance for Loss on Administrative Fees Receivable - Loans Account Number: 1375 Normal Balance: Credit Definition: The estimated amount of loss due to uncollectible administrative fees receivable associated with loans. This account excludes the allowance for loans subject to credit reform, which is recorded in USSGL account 1399, "Allowance for Subsidy." This account does not close at yearend. T/L S2 13-02 II - October 2013 12 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Allowance for Subsidy Account Number: 1399 Normal Balance: Credit Definition: The amount of unamortized credit reform subsidy for direct loans and for defaulted guaranteed loans assumed for collection by the U.S. Federal Government. It appears in the financing fund of the direct loan or loan guarantee program involved and is subtracted from loans receivable (USSGL account 1350, “Loans Receivable”) on the statement of financial position. Record all transactions that affect the subsidy in this account. The first transaction normally would be the transfer of subsidy monies from the program fund to the financing fund. Additional transactions record upward and downward adjustments to the account. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance. This account does not close at yearend. Account Title: Advances and Prepayments Account Number: 1410 Normal Balance: Debit Definition: The amount of payments made in contemplation of the future performance of services, receipt of goods, incurrence of expenditures, or receipt of other assets. Advances are expenditures that are often not recurrent in nature. Prepayments are expenditures that are generally recurrent in nature. Prepayments are made to cover certain periodic expenses before those expenses are incurred. Common examples of advances are travel advances and advances to contractors. Common examples of prepayments are amounts prepaid for rent and insurance. This account does not close at yearend. Account Title: Operating Materials and Supplies Held for Use Account Number: 1511 Normal Balance: Debit Definition: The cost or value of tangible personal property, such as operating materials and supplies, that will be consumed in normal operations. This account does not close at yearend. T/L S2 13-02 II - October 2013 15 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Operating Materials and Supplies Held in Reserve for Future Use Account Number: 1512 Normal Balance: Debit Definition: The cost or value of tangible personal property, such as operating materials and supplies, held in reserve because it is not readily available or because it will be needed. This account does not close at yearend. Account Title: Operating Materials and Supplies - Excess, Obsolete, and Unserviceable Account Number: 1513 Normal Balance: Debit Definition: The value of tangible personal property, such as operating materials and supplies, that exceeds the amount expected to be used; is no longer needed because of changes in technology, laws, customs, or operations; or is damaged physically and cannot be consumed in operations. This account does not close at yearend. Account Title: Operating Materials and Supplies Held for Repair Account Number: 1514 Normal Balance: Debit Definition: The cost or value of damaged personal property held as operating materials and supplies that is more economical to repair than to dispose of. Federal agencies with immaterial amounts of operating materials and supplies held for repair may report these amounts in USSGL account 1511, “Operating Materials and Supplies Held for Use.” This account does not close at yearend. Account Title: Operating Materials and Supplies - Allowance Account Number: 1519 Normal Balance: Credit Definition: The amount of estimated repairs needed for damaged operating materials and supplies and the estimated gain or loss on the value of inventory due to unrealized holding gains and losses. This account does not close at yearend. T/L S2 13-02 II - October 2013 16 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Inventory Purchased for Resale Account Number: 1521 Normal Balance: Debit Definition: The cost or value of tangible personal property purchased by a Federal agency for resale. This account does not close at yearend. Account Title: Inventory Held in Reserve for Future Sale Account Number: 1522 Normal Balance: Debit Definition: The cost or value of tangible personal property held in reserve as inventory for future sale because it is not readily available or because it will be needed. This account does not close at yearend. Account Title: Inventory Held for Repair Account Number: 1523 Normal Balance: Debit Definition: The cost or value of damaged tangible personal property held as inventory that is more economical to repair than to dispose of. This account does not close at yearend. Account Title: Inventory - Excess, Obsolete, and Unserviceable Account Number: 1524 Normal Balance: Debit Definition: The cost or value of tangible personal property held as inventory that exceeds the demand for sale, is no longer useful because of obsolescence, or is damaged beyond economical repair. This account does not close at yearend. Account Title: Inventory - Raw Materials Account Number: 1525 Normal Balance: Debit Definition: The cost or value of raw materials purchased or donated for use as a component part of inventory. This account does not close at yearend. T/L S2 13-02 II - October 2013 17 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Foreclosed Property - Allowance Account Number: 1559 Normal Balance: Credit Definition: The estimated amount of third-party liens and claims against foreclosed property and pre-credit reform property. The additional amount necessary to reduce the value of the property to net realized value. This account does not close at yearend. Account Title: Commodities Held Under Price Support and Stabilization Support Programs Account Number: 1561 Normal Balance: Debit Definition: The cost or value of commercial items held to stabilize or support market prices. This account does not close at yearend. Account Title: Commodities - Allowance Account Number: 1569 Normal Balance: Credit Definition: The amount needed to reduce the gross value of commodities to their expected net realizable value. This account does not close at yearend. Account Title: Stockpile Materials Held in Reserve Account Number: 1571 Normal Balance: Debit Definition: The value of strategic and critical materials held because of statutory requirements or for use in national defense, conservation, or national emergencies. This account does not close at yearend. T/L S2 13-02 II - October 2013 20 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Stockpile Materials Held for Sale Account Number: 1572 Normal Balance: Debit Definition: The value of strategic and critical materials held because of statutory requirements or for use in national defense, conservation, or national emergencies that are authorized to be sold. This account does not close at yearend. Account Title: Other Related Property Account Number: 1591 Normal Balance: Debit Definition: The value of other related property not otherwise classified above, including real property acquired through military base closings. This account does not close at yearend. Account Title: Other Related Property - Allowance Account Number: 1599 Normal Balance: Credit Definition: The estimated amount of loss for third-party liens and claims or for other changes in the value of other related property. This account does not close at yearend. Account Title: Investments in U.S. Treasury Securities Issued by the Bureau of the Public Debt Account Number: 1610 Normal Balance: Debit Definition: The par value of U.S. Treasury securities issued by the Bureau of the Public Debt. This includes marketable U.S. Treasury securities, nonmarketable U.S. Treasury securities, and market- based U.S. Treasury securities. This account does not close at yearend. T/L S2 13-02 II - October 2013 21 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Discount on U.S. Treasury Securities Issued by the Bureau of the Public Debt Account Number: 1611 Normal Balance: Credit Definition: The full discount amount on U.S. Treasury securities issued by the Bureau of the Public Debt and held by a Federal agency. This account does not close at yearend. Account Title: Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt Account Number: 1612 Normal Balance: Debit Definition: The full premium amount on U.S. Treasury securities issued by the Bureau of the Public Debt and held by a Federal agency. This account does not close at yearend. Account Title: Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Public Debt Account Number: 1613 Normal Balance: Debit Definition: The amortization amount of discounts and premiums on U.S. Treasury securities issued by the Bureau of the Public Debt and held by a Federal agency. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. This account does not close at yearend. Account Title: Market Adjustment - Investments Account Number: 1618 Normal Balance: Debit Definition: The accumulated unrealized gain or loss on investments due to adjustments for market value. Do not include market adjustments on investments in fixed value securities. In accordance with Federal Accounting Standards Advisory Board (FASAB) SFFAS No. 5, "Accounting for Liabilities of the Federal Government," paragraph 50, entities not reporting under FASAB generally accepted accounting principles also could use this account to record certain investments at market value. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. This account does not close at yearend. T/L S2 13-02 II - October 2013 22 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Allowance for Subsidy - Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act Account Number: 1643 Normal Balance: Credit Definition: The estimated amount of unamortized credit reform subsidy for preferred stock accounted for under the provisions of the Federal Credit Reform Act of 1990. The Department of the Treasury records the initial amount when it purchases the equity. Although the normal balance in this account is credit, it is acceptable in certain instances for this account to have a debit balance. This account does not close at yearend. Account Title: Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Account Number: 1644 Normal Balance: Debit Definition: The amount disbursed for common stock that represents equity ownership in a corporation and is accounted for under the provisions of the Federal Credit Reform Act of 1990. The Department of the Treasury records the initial amount when it purchases the equity. If common stock is received as the result of the conversion of another financial instrument, for example stock warrant, the amount of the initial disbursement less any repayments of the converted instrument should be transferred to this account. This account does not close at yearend. Account Title: Allowance for Subsidy - Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act Account Number: 1645 Normal Balance: Credit Definition: The estimated amount of unamortized credit reform subsidy for common stocks accounted for under the provisions of the Federal Credit Reform Act of 1990. The Department of the Treasury records the initial amount when it purchases the equity. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have debit balance. This account does not close at yearend. T/L S2 13-02 II - October 2013 25 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Discount on Securities Accounted for Under the Provisions of the Federal Credit Reform Act Account Number: 1646 Normal Balance: Credit Definition: The full discount amount on Troubled Assets Relief Program securities accounted for under the provisions of the Federal Credit Reform Act of 1990. This account does not close at yearend. Account Title: Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act Account Number: 1647 Normal Balance: Debit Definition: The full premium amount on Troubled Assets Relief Program securities accounted for under the provisions of the Federal Credit Reform Act of 1990. This account does not close at yearend. Account Title: Preferred Stock in Federal Government Sponsored Enterprise Account Number: 1650 Normal Balance: Debit Definition: The value of shares of Government Sponsored Enterprise (GSE) non-voting variable liquidation senior preferred stock. The initial amount is recorded when the Department of the Treasury makes a liquidity payment to a GSE. This account does not close at yearend. Account Title: Market Adjustment - Senior Preferred Stock in Federal Government Sponsored Enterprise Account Number: 1651 Normal Balance: Debit Definition: The accumulated unrealized gain or loss on the value of Government Sponsored Enterprise non-voting variable liquidation senior preferred stock due to adjustments for market value. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. This account does not close at yearend. T/L S2 13-02 II - October 2013 26 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Common Stock Warrants in Federal Government Sponsored Enterprise Account Number: 1652 Normal Balance: Debit Definition: The value of shares of Government Sponsored Enterprise (GSE) common stock warrants. The initial amount is recorded when the Department of the Treasury makes a liquidity payment to a GSE. This account does not close at yearend. Account Title: Market Adjustment - Common Stock Warrants in Federal Government Sponsored Enterprise Account Number: 1653 Normal Balance: Debit Definition: The accumulated unrealized gain or loss on Government Sponsored Enterprise common stock warrants due to adjustments for market value. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. This account does not close at yearend. Account Title: Foreign Investments Account Number: 1670 Normal Balance: Debit Definition: The par value of securities issued by foreign entities. This account does not close at yearend. This USSGL account is to be used only by the Department of the Treasury. Account Title: Discount on Foreign Investments Account Number: 1671 Normal Balance: Credit Definition: The full discount on securities issued by foreign entities. This account does not close at yearend. This USSGL account is to be used only by the Department of the Treasury. T/L S2 13-02 II - October 2013 27 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Accumulated Depreciation on Buildings, Improvements, and Renovations Account Number: 1739 Normal Balance: Credit Definition: The amount of accumulated depreciation charged to expense for buildings, improvements, and renovations. This account does not close at yearend. Account Title: Other Structures and Facilities Account Number: 1740 Normal Balance: Debit Definition: The cost or appraised value of U.S. Federal Government-owned structures and facilities other than buildings purchased by general and trust fund appropriations and under Federal agency control. This account does not close at yearend. Account Title: Accumulated Depreciation on Other Structures and Facilities Account Number: 1749 Normal Balance: Credit Definition: The amount of accumulated depreciation charged to expense for structures and facilities. This account does not close at yearend. Account Title: Equipment Account Number: 1750 Normal Balance: Debit Definition: The amount of capitalized cost of tangible equipment items of a durable nature used by the Federal agency in providing goods and services. This excludes computer software. This account does not close at yearend. Account Title: Accumulated Depreciation on Equipment Account Number: 1759 Normal Balance: Credit Definition: The amount of accumulated depreciation charged to expense for equipment. This account does not close at yearend. T/L S2 13-02 II - October 2013 30 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Assets Under Capital Lease Account Number: 1810 Normal Balance: Debit Definition: The amount of assets being leased under terms equivalent to an installment purchase. This account does not close at yearend. Account Title: Accumulated Depreciation on Assets Under Capital Lease Account Number: 1819 Normal Balance: Credit Definition: The amount of accumulated depreciation charged to expense for assets under capital lease. This account does not close at yearend. Account Title: Leasehold Improvements Account Number: 1820 Normal Balance: Debit Definition: The cost of improvements to leased land, buildings, structures, and facilities occupied by the U.S. Federal Government as a lessee, as well as easements and right-of-way. This account does not close at yearend. Account Title: Accumulated Amortization on Leasehold Improvements Account Number: 1829 Normal Balance: Credit Definition: The amount of accumlated amortization charged to expense for leasehold improvements. This account does not close at yearend. T/L S2 13-02 II - October 2013 31 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Internal-Use Software Account Number: 1830 Normal Balance: Debit Definition: The amount of capitalized cost of internal-use software including (1) purchased off- the-shelf software, (2) contractor-developed software subject to amortization, and (3) internally developed software subject to amortization. This account does not close at yearend. Account Title: Internal-Use Software in Development Account Number: 1832 Normal Balance: Debit Definition: The full cost amount incurred during the software development stage of (1) contractor- developed software, and (2) internally developed software, (as defined in FASAB SFFAS No. 10, "Accounting for Internal Use Software"). Upon completion, these costs will be transferred to USSGL account 1830, “Internal-Use Software.” This account does not close at yearend. Account Title: Accumulated Amortization on Internal-Use Software Account Number: 1839 Normal Balance: Credit Definition: The accumulated amount of amortization charges to expense for internal-use software. Internal-use software will be amortized in a systematic and rational manner over the estimated useful life of the software. Software acquired for research and development with no alternative future use will be amortized over the period of the project as opposed to the normal life-cycle amortization. This account does not close at yearend. Account Title: Other Natural Resources Account Number: 1840 Normal Balance: Debit Definition: The cost or appraised value of natural resources other than land. This account does not close at yearend. T/L S2 13-02 II - October 2013 32 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Accounts Payable Account Number: 2110 Normal Balance: Credit Definition: The amount owed to another Federal agency, Federal entity, or non-Federal entity for goods and other property ordered and received, and for services rendered by other than employees. This account does not close at yearend. Account Title: Accounts Payable for Federal Government Sponsored Enterprise Account Number: 2112 Normal Balance: Credit Definition: The amount owed to a Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets. This account does not close at yearend. Account Title: Disbursements in Transit Account Number: 2120 Normal Balance: Credit Definition: The amount of a voucher schedule payments transmitted to the regional disbursing office for payment but not processed by the regional disbursing office. This account does not close at yearend. Account Title: Contract Holdbacks Account Number: 2130 Normal Balance: Credit Definition: The amount withheld from grantees or contractors pending completion of related contracts. This account does not close at yearend. Account Title: Accrued Interest Payable - Not Otherwise Classified Account Number: 2140 Normal Balance: Credit Definition: The amount of interest accrued and owed to others that is not otherwise identified. This account does not close at yearend. T/L S2 13-02 II - October 2013 35 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Accrued Interest Payable - Debt Account Number: 2141 Normal Balance: Credit Definition: The amount of interest accrued and owed to others that is the result of loans and securities issued under general and special financing authority, including securities issued by the Bureau of the Public Debt. This account does not close at yearend. Account Title: Payable for Transfers of Currently Invested Balances Account Number: 2150 Normal Balance: Credit Definition: The amount representing transfers payable from balances that are currently invested. To accommodate cash management practices, funds will remain invested until needed for disbursement. At such time, the receiving Federal entity will request a transfer of funds. The investing Federal entity will disinvest and transfer necessary funds via an SF 1151: Nonexpenditure Transfer Authorization. The budget authority from the transfer is realized, and obligations may be incurred before the actual transfer of funds. This account does not close at yearend. Account Title: Expenditure Transfers Payable Account Number: 2155 Normal Balance: Credit Definition: The amount of financing sources payable to a trust fund or a Federal fund (as defined by the Office of Management and Budget) that occurs as a result of a nonexchange transaction. This account does not close at yearend. T/L S2 13-02 II - October 2013 36 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Entitlement Benefits Due and Payable Account Number: 2160 Normal Balance: Credit Definition: The amount of any unpaid entitlement benefits due to any qualifying entity, State, local, or tribal government as authorized by law as of the reporting date. This excludes loans, grants, or employee benefits. Entitlement benefits include but are not limited to: Federal Old-Age and Survivor's Insurance, Supplemental Security Income, Federal Disability Insurance, Federal Hospital Insurance (HI-Medicare, Part A), Federal Supplemental Medical Insurance (SMI- Medicare, Part B), Medicaid, Temporary Assistance to Needy Families, U.S. Department of Agriculture Nutrition Assistance Programs, unemployment to non-Federal employees, Black Lung Benefits, U.S. Department of Veterans Affairs Pension, and Railroad Retirement Pension Benefits, etc. This account does not close at yearend. Account Title: Subsidy Payable to the Financing Account Account Number: 2170 Normal Balance: Credit Definition: The amount of subsidy payable from a program account to a financing account for both undisbursed direct loans and undisbursed guaranteed loans. This account does not close at yearend. Account Title: Loan Guarantee Liability Account Number: 2180 Normal Balance: Credit Definition: The expected present value amount of cash flows to and from the U.S. Federal Government from loan guarantees. This account is the financing fund for loan guarantee programs. Record all transactions that affect the subsidy for loan guarantees in this account. The initial transaction transfers the subsidy monies from the program fund to the financing fund. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance. This account does not close at yearend. Account Title: Other Liabilities With Related Budgetary Obligations Account Number: 2190 Normal Balance: Credit Definition: The amount of liabilities, not otherwise classified above, for which there is a related budgetary obligation (USSGL account 49X1). This account does not close at yearend. T/L S2 13-02 II - October 2013 37 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Benefit Premiums Payable to Carriers Account Number: 2217 Normal Balance: Credit Definition: The amount due from the administering Federal agencies to the benefit carriers for providing health insurance employment benefits. (Refer to FASAB SFFAS No. 1, "Accounting for Selected Assets and Liabilities," paragraph 84.) This account does not close at yearend. Account Title: Life Insurance Benefits Due and Payable to Beneficiaries Account Number: 2218 Normal Balance: Credit Definition: The amount of life insurance benefits due from the administering plans to eligible beneficiaries. This is not an actuarial liability. (Refer to FASAB SFFAS No. 1, “Accounting for Selected Assets and Liabilities,” paragraph 84.) This account does not close at yearend. Account Title: Unfunded Leave Account Number: 2220 Normal Balance: Credit Definition: The amount recorded by an employer Federal agency for unpaid leave earned that an employee is entitled to upon separation and that will be funded by future years' budgetary resources. This account does not close at yearend. Account Title: Unfunded FECA Liability Account Number: 2225 Normal Balance: Credit Definition: The amount of Federal Employees’ Compensation Act (FECA) liability billed to Federal agencies by the Department of Labor for FECA payments made on the Federal agencies' behalves. This liability will be funded by future years' budgetary resources. This is not an actuarial liability. This account does not close at yearend. T/L S2 13-02 II - October 2013 40 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Other Unfunded Employment Related Liability Account Number: 2290 Normal Balance: Credit Definition: The amount of unfunded employment related liabilities not otherwise classified above that will be funded by future years' budgetary resources. Include the unfunded liability for unemployment for Federal employees in this account. This account does not close at yearend. Account Title: Liability for Advances and Prepayments Account Number: 2310 Normal Balance: Credit Definition: The amount of payments received in advance of performance of activities for which revenue has not been earned. This account does not close at yearend. Account Title: Other Deferred Revenue Account Number: 2320 Normal Balance: Credit Definition: The amount of revenue or income received but not yet earned from non-Federal sources not otherwise classified as advances or prepayments. An example is deferred revenue related to the pending sale of a forfeited asset. This account does not close at yearend. Account Title: Liability for Nonfiduciary Deposit Funds and Undeposited Collections Account Number: 2400 Normal Balance: Credit Definition: The amount offsetting undeposited collections and collections deposited in nonfiduciary deposit funds awaiting disposition. This account does not close at yearend. Account Title: Liability for Clearing Accounts Account Number: 2410 Normal Balance: Credit Definition: The amount that offsets collections deposited in clearing accounts awaiting disposition or reclassification. This account does not close at yearend. T/L S2 13-02 II - October 2013 41 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Principal Payable to the Bureau of the Public Debt Account Number: 2510 Normal Balance: Credit Definition: The amount of loan principal payable to the Bureau of the Public Debt. This account does not close at yearend. Account Title: Capitalized Loan Interest Payable - Non-Credit Reform Account Number: 2511 Normal Balance: Credit Definition: The amount of accrued interest owed on a non-credit reform loan that has been capitalized. Capitalized interest, like loan principal, is subject to interest charges until such time as the debt is paid or otherwise settled. This account does not close at yearend. Account Title: Principal Payable to the Federal Financing Bank Account Number: 2520 Normal Balance: Credit Definition: The amount of loan principal owed to the Federal Financing Bank. This account does not close at yearend. Account Title: Securities Issued by Federal Agencies Under General and Special Financing Authority Account Number: 2530 Normal Balance: Credit Definition: The par value of U.S. securities issued under general and special financing authority. This account does not close at yearend. T/L S2 13-02 II - October 2013 42 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Actuarial Life Insurance Liability Account Number: 2630 Normal Balance: Credit Definition: The amount recorded by administering Federal agencies for the expected present value of future outflows to be paid to, or on behalf of, existing policy holders, less expected present value of future net premiums to be collected. (Refer to FASAB SFFAS No. 5, “Accounting for Liabilities of the Federal Government,” paragraph 113.) This account does not close at yearend. Account Title: Actuarial FECA Liability Account Number: 2650 Normal Balance: Credit Definition: The amount recorded by employer Federal agencies for the actuarial present value of future Federal Employees’ Compensation Act benefits provided to Federal employees or their beneficiaries as a result of work-related deaths, disability, or occupational disease. (Refer to FASAB SFFAS No. 5, “Accounting for Liabilities of the Federal Government,” paragraphs 95 and 96.) This account does not close at yearend. Account Title: Actuarial Liabilities for Federal Insurance and Guarantee Programs Account Number: 2660 Normal Balance: Credit Definition: The amount recorded by administering Federal agencies for estimated losses on Federal insurance and guarantee program claims (except social insurance and loan guarantee programs). This account does not close at yearend. Account Title: Actuarial Liabilities for Treasury-Managed Benefit Programs Account Number: 2670 Normal Balance: Credit Definition: The amount recorded by the Department of the Treasury for actuarial liabilities of future benefit payments to be paid from programs such as the D.C. Federal Pension Fund and the D.C. Judicial Retirement Fund. This account does not close at yearend. T/L S2 13-02 II - October 2013 45 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Other Actuarial Liabilities Account Number: 2690 Normal Balance: Credit Definition: The amount recorded by administering Federal agencies for actuarial liability of future benefit payments that is not otherwise classified above. Include other post employment benefit actuarial liability here; for example, actuarial liability for the Department of Veterans Affairs burial and compensation. This account does not close at yearend. Account Title: Prior Liens Outstanding on Acquired Collateral Account Number: 2910 Normal Balance: Credit Definition: The value of liens approved and accepted as being claims against assets acquired through loan defaults. This account does not close at yearend. Account Title: Contingent Liabilities Account Number: 2920 Normal Balance: Credit Definition: The amount that is recognized as a result of a past event where a future outflow or other sacrifice of resource is probable and measurable. Record a contingent liability related to environmental cleanup cost in USSGL account 2995, “Estimated Cleanup Cost Liability.” This account does not close at yearend. Account Title: Contingent Liabilities - Federal Government Sponsored Enterprise Account Number: 2922 Normal Balance: Credit Definition: The amount of liquidity accruals and/or markup of liquidity preference accrued in a prior year for Government Sponsored Enterprise. It is probable that the amount will result in a measurable future outflow or other sacrifice of resources. This account does not close at yearend. T/L S2 13-02 II - October 2013 46 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Contingent Liability for Capital Transfers Account Number: 2923 Normal Balance: Credit Definition: The amount recognized as a result of past events where a capital transfer to a General Fund Receipt Account is probable and measurable. This account offsets USSGL account 1923, "Contingent Receivable for Capital Transfers." This account does not close at yearend. Account Title: Capital Lease Liability Account Number: 2940 Normal Balance: Credit Definition: The present value of liabilities for assets acquired under a lease agreement that meets the test for capitalizing the assets. This account does not close at yearend. Account Title: Accounts Payable From Canceled Appropriations Account Number: 2960 Normal Balance: Credit Definition: The amount of reinstated valid accounts payable that were canceled. This account does not close at yearend. Account Title: Liability for Capital Transfers Account Number: 2970 Normal Balance: Credit Definition: The amount to be transferred to a General Fund Receipt Account. This includes excess amounts in liquidating funds. This account does not close at yearend. T/L S2 13-02 II - October 2013 47 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unexpended Appropriations - Transfers-In Account Number: 3102 Normal Balance: Credit Definition: The amount of unexpended appropriations, from current or prior years, transferred in during the fiscal year. Special and trust funds that receive appropriations from the General Fund of the Treasury are to use this account for transfers of unexpended appropriations. Account Title: Unexpended Appropriations - Transfers-Out Account Number: 3103 Normal Balance: Debit Definition: The amount of unexpended appropriations, from current or prior years, transferred out during the fiscal year. Special and trust funds that receive appropriations from the General Fund of the Treasury are to use this account for transfers of unexpended appropriations. Account Title: Unexpended Appropriations - Prior Period Adjustments Due to Corrections of Errors - Years Preceding the Prior Year Account Number: 3105 Normal Balance: Debit Definition: The amount of net increase or decrease to unexpended appropriations due to errors in years preceding the prior-year’s financial statements that resulted from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Use only when comparative financial statements are being presented. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. Account Title: Unexpended Appropriations - Adjustments Account Number: 3106 Normal Balance: Debit Definition: The amount of adjustments during the fiscal year to unexpended appropriations from current or prior years. Examples of adjustments include rescissions, and cancellations of expired appropriations. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. T/L S2 13-02 II - October 2013 50 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unexpended Appropriations - Used Account Number: 3107 Normal Balance: Debit Definition: The amount of reduction during the fiscal year to unexpended appropriations from current or prior years that is paired with USSGL account 5700, “Expended Appropriations,” when goods and services are received or benefits provided. Special and trust funds that receive appropriations from the General Fund of the Treasury are to use this account. Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to Corrections of Errors Account Number: 3108 Normal Balance: Debit Definition: The amount of net increase or decrease to unexpended appropriations due to errors in prior-period financial statements that resulted from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. Use USSGL account 3105, “Unexpended Appropriations – Prior Period Adjustments Due to Corrections of Errors – Years Preceding the Prior Year” for the amount of net increase or decrease to unexpended appropriations due to errors occurring in years preceding the prior year’s financial statements. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. Account Title: Unexpended Appropriations - Prior-Period Adjustments Due to Changes in Accounting Principles Account Number: 3109 Normal Balance: Debit Definition: The amount of net increase or decrease to unexpended appropriations from a prior period due to a change from one generally accepted accounting principle to another one that can be justified as preferable or the adoption of a new FASAB standard. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. T/L S2 13-02 II - October 2013 51 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Cumulative Results of Operations Account Number: 3310 Normal Balance: Credit Definition: The amount of net difference since the inception of the activity between (1) expenses and losses, and (2) financing sources including appropriations, revenues, and gains. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance. This account does not close at yearend. Account Title: Fiduciary Net Assets Account Number: 3400 Normal Balance: Credit Definition: The value of beneficiaries’ equity. Fiduciary activities generally do not crosswalk to the Federal entity’s financial statements, but they should be included in the Federal entity’s notes to the financial statements, as required by FASAB SFFAS No. 31, “Accounting for Fiduciary Activities.” This account does not close at yearend. Account Title: Contributions to Fiduciary Net Assets Account Number: 3410 Normal Balance: Credit Definition: Contributions increase fiduciary net assets. Contributions include cash collected from and on behalf of beneficiaries and directly increase a beneficiary’s equity. Fiduciary activities generally do not crosswalk to the Federal entity’s financial statements, but they should be included in the Federal entity’s notes to the financial statements, as required by FASAB SFFAS No. 31, “Accounting for Fiduciary Activities.” Account Title: Withdrawals or Distributions of Fiduciary Net Assets Account Number: 3420 Normal Balance: Debit Definition: Disbursements to and on behalf of beneficiaries decrease fiduciary net assets. Disbursements are equity distributions to or on behalf of beneficiaries. Fiduciary activities generally do not crosswalk to the Federal entity’s financial statements, but they should be included in the Federal entity’s notes to the financial statements, as required by FASAB SFFAS No. 31, “Accounting for Fiduciary Activities.” T/L S2 13-02 II - October 2013 52 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Amounts Appropriated From a Specific Treasury-Managed Trust Fund TAFS - Receivable - Transferred Account Number: 4081 Normal Balance: Credit Definition: The amount in USSGL account 4126, "Amounts Appropriated From Specific Invested TAFS - Receivable," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is credit, it is acceptable for this account to have a debit balance. Account Title: Allocations of Realized Authority - To Be Transferred From Invested Balances - Transferred Account Number: 4082 Normal Balance: Credit Definition: The amount in USSGL account 4166, "Allocations of Realized Authority - To Be Transferred From Invested Balances," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is credit, it is acceptable for this account to have a debit balance. Account Title: Transfers - Current-Year Authority - Receivable - Transferred Account Number: 4083 Normal Balance: Credit Definition: The amount in USSGL account 4171, "Nonallocation Transfers of Invested Balances - Receivable," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is credit, it is acceptable for this account to have a debit balance. Account Title: Debt Liquidation Appropriations Account Number: 4111 Normal Balance: Debit Definition: The amount appropriated to liquidate debt as specified in the appropriation language. T/L S2 13-02 II - October 2013 55 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Liquidation of Deficiency - Appropriations Account Number: 4112 Normal Balance: Debit Definition: The amount appropriated to liquidate a prior-year deficiency. Account Title: Appropriated Receipts Derived from Unavailable Trust or Special Fund Receipts Account Number: 4113 Normal Balance: Debit Definition: The amount of receipts appropriated from an "unavailable" trust or special fund receipt account to a corresponding trust or special fund expenditure account. (Amounts deposited into trust or special fund receipt accounts designated by Department of the Treasury as "unavailable" are appropriated via Treasury warrant, upon legislative action, to the corresponding expenditure account.) This budgetary resource account does not correspond with proprietary USSGL account 3101, "Unexpended Appropriations - Appropriations Received." Account Title: Appropriated Receipts Derived from Available Trust or Special Fund Receipts Account Number: 4114 Normal Balance: Debit Definition: The amount of receipts appropriated from an "available" trust or special fund receipt account to a corresponding trust or special fund expenditure account. (Amounts designated by the Department of the Treasury as “available” are immediately transferred without further action.) This budgetary resource account does not correspond with proprietary USSGL account 3101, “Unexpended Appropriations - Appropriations Received.” Account Title: Loan Subsidy Appropriation Account Number: 4115 Normal Balance: Debit Definition: The amount of budget authority appropriated by law for loan subsidies in direct loan and loan guarantee programs. T/L S2 13-02 II - October 2013 56 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Debt Forgiveness Appropriation Account Number: 4116 Normal Balance: Debit Definition: The amount of budget authority that Congress provides equivalent to an inferred appropriation to retire debt as specified in a public law. This excludes debt subject to credit reform. Account Title: Loan Administrative Expense Appropriation Account Number: 4117 Normal Balance: Debit Definition: The amount of new budget authority appropriated by law for administrative expenses in direct loan and loan guarantee programs. Account Title: Reestimated Loan Subsidy Appropriation Account Number: 4118 Normal Balance: Debit Definition: The amount of budget authority appropriated for direct loan and loan guarantee subsidies based upon reestimates as specified in the Federal Credit Reform Act of 1990. Account Title: Other Appropriations Realized Account Number: 4119 Normal Balance: Debit Definition: The amount of budget authority appropriated as specified in the appropriation language for all other appropriations not otherwise classified. Account Title: Anticipated Indefinite Appropriations Account Number: 4120 Normal Balance: Debit Definition: The current estimate of anticipated indefinite amounts to become available under either a standing provision of law or a new appropriation that provides budget authority. T/L S2 13-02 II - October 2013 57 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Amounts Appropriated From Specific Invested TAFS - Payable Account Number: 4127 Normal Balance: Credit Definition: Amounts appropriated in an appropriation or authorization act from an invested Treasury Appropriation Fund Symbol (TAFS) to a specific expenditure account. The amounts appropriated to the Federal agency will be accomplished via nonexpenditure transfer; however, the amounts are reflected in the Budget of the United States Government: Appendix as an appropriation rather than as a transfer. For cash management purposes, the funds remain invested until needed for disbursement; therefore, a payable is required to reflect the total budget authority. This account does not close at yearend. Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-In Account Number: 4128 Normal Balance: Debit Definition: Amounts appropriated in an appropriation or authorization act from a Federal agency Treasury Appropriation Fund Symbol (TAFS) to a specific Federal agency expenditure account and transferred in via nonexpenditure transfer. However, the amounts are reflected in the Budget of the United States Government: Appendix as an appropriation rather than a transfer. Exceptions for use of this account, in the absence of investment authority, include the transfers-in of special fund user fees to a Nuclear Regulatory Commission or Internal Revenue Service general fund expenditure account. Account Title: Amounts Appropriated From Specific Invested TAFS - Transfers-Out Account Number: 4129 Normal Balance: Credit Definition: Amounts appropriated in an appropriation or authorization act from an invested Treasury Appropriation Fund Symbol (TAFS) to a specific Federal agency expenditure account, and then transferred out via nonexpenditure transfer. However, the amounts are reflected in the Budget of the United States Government: Appendix as an appropriation rather than a transfer. Exceptions for use of this account, in the absence of investment authority, include the transfers-out of special fund user fees to a Nuclear Regulatory Commission or Internal Revenue Service general fund expenditure account. T/L S2 13-02 II - October 2013 60 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Appropriation To Liquidate Contract Authority Withdrawn Account Number: 4130 Normal Balance: Credit Definition: The amount of the excess portion of an appropriation to liquidate obligations incurred against contract authority that is no longer required. Account Title: Current-Year Contract Authority Realized Account Number: 4131 Normal Balance: Debit Definition: The amount of new authority to incur obligations in advance of a separate appropriation of liquidating cash or collections. Account Title: Substitution of Contract Authority Account Number: 4132 Normal Balance: Credit Definition: The amount of spending authority from offsetting collections represented by unfilled customer orders or accounts receivable used to replace obligated contract authority as a budgetary resource. Note: This account can only be used by the Department of Defense. Account Title: Decreases to Indefinite Contract Authority Account Number: 4133 Normal Balance: Credit Definition: The amount necessary to reconcile contract authority to obligations for Treasury Appropriation Fund Symbols that are funded with indefinite contract authority. Account Title: Contract Authority Withdrawn Account Number: 4134 Normal Balance: Credit Definition: The amount of unfunded indefinite contract authority withdrawn due to recoveries of prior-year obligations. T/L S2 13-02 II - October 2013 61 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Contract Authority Liquidated Account Number: 4135 Normal Balance: Credit Definition: The amount of funds received during the fiscal year from appropriations, nonexpenditure transfers, or offsetting collections that liquidate contract authority. Account Title: Contract Authority To Be Liquidated by Trust Funds Account Number: 4136 Normal Balance: Credit Definition: The appropriation of trust fund receipts from one trust fund to liquidate contract authority in another trust fund, where the nonexpenditure transfer of funds has not yet been accomplished. For cash management purposes, the funds remain invested until needed for disbursement. This account does not close at yearend. Account Title: Transfers of Contract Authority - Allocation Account Number: 4137 Normal Balance: Debit Definition: The amount of contract authority transferred between parent and allocation (child) Treasury Appropriation Fund Symbols based upon an approved letter. This occurs before the actual transfer of funds, which is to be accomplished as a nonexpenditure allocation transfer. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. This account does not close at yearend. Account Title: Appropriation To Liquidate Contract Authority Account Number: 4138 Normal Balance: Debit Definition: The amount of liquidating appropriations received during the fiscal year to fund contract authority as specified in the appropriation language. T/L S2 13-02 II - October 2013 62 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Actual Repayments of Debt, Prior-Year Balances Account Number: 4147 Normal Balance: Credit Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year from prior-year balances to repay debt. This excludes amounts related to actual repayments of borrowing authority converted to cash. Account Title: Resources Realized From Borrowing Authority Account Number: 4148 Normal Balance: Debit Definition: The amount drawn during the fiscal year to fund borrowing authority at the time of disbursement. Account Title: Borrowing Authority Carried Forward Account Number: 4149 Normal Balance: Debit Definition: The amount of borrowing authority carried forward into the next fiscal year for definite borrowing authority. For indefinite borrowing authority, this will be the amount that is supported by unpaid obligations (undelivered orders and expended authority). This account does not close at yearend. Account Title: Reappropriations - Transfers-In Account Number: 4150 Normal Balance: Debit Definition: The amount of new budget authority transferred in based on a law that extends the availability of unobligated balances of budget authority that have expired, as a result of legislation enacted subsequent to the law that provided the budget authority. This transaction is accomplished via an SF 1151: Nonexpenditure Transfer Authorization. T/L S2 13-02 II - October 2013 65 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Actual Capital Transfers to the General Fund of the Treasury, Current- Year Authority Account Number: 4151 Normal Balance: Credit Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year of current-year resources to capital transfer miscellaneous receipt accounts, such as Treasury Appropriation Fund Symbols series 1610, “Earnings of Government-Owned Enterprises,” and 2810, “Repayments of Capital Investment, Government-Owned Enterprises.” Account Title: Actual Capital Transfers to the General Fund of the Treasury, Prior- Year Balances Account Number: 4152 Normal Balance: Credit Definition: Amounts actually transferred by nonexpenditure transfer during the fiscal year of prior- year unobligated balances to capital transfer miscellaneous receipt accounts, such as Treasury Appropriation Fund Symbols series 1610, “Earnings of Government-Owned Enterprises,” and 2810 “Repayments of Capital Investment, Government-Owned Enterprises.” Account Title: Transfers of Contract Authority - Nonallocation Account Number: 4153 Normal Balance: Debit Definition: The amount of contract authority transferred between two nonallocation Treasury Appropriation Fund Symbols. This occurs before the actual transfer of funds, which will later be accomplished as a nonexpenditure nonallocation transfer. Only the Department of Transportation may use this account. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. This account is reduced at yearend by the amount of appropriations received to liquidate contract authority – nonallocation – transferred. This account does not close at yearend. T/L S2 13-02 II - October 2013 66 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Appropriation To Liquidate Contract Authority - Nonallocation - Transferred Account Number: 4154 Normal Balance: Debit Definition: The amount of liquidating appropriations received during the fiscal year to fund contract authority transferred from one nonallocation Treasury Appropriation Fund Symbol to another. The transfer is accomplished via an SF 1151: Nonexpenditure Transfer Authorization. Only the Department of Transportation may use this account. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Account Title: Authority Made Available From Receipt or Appropriation Balances Previously Precluded From Obligation Account Number: 4157 Normal Balance: Debit Definition: The amount of budget authority that becomes available for obligation from balances of receipts or appropriations previously precluded from obligation. This occurs when current-year receipts or appropriations do not cover current-year obligations or when certain legal requirements are met. The balance in this account closes into USSGL account 4397, “Receipts and Appropriations Temporarily Precluded From Obligation.” Account Title: Authority Made Available From Offsetting Collection Balances Previously Precluded From Obligation Account Number: 4158 Normal Balance: Debit Definition: The amount of budget authority that becomes available for obligation from balances of offsetting collections previously precluded from obligation. This occurs when current-year offsetting collections do not cover current-year obligations or when certain legal requirements are met. The balance in this account closes into USSGL account 4398, “Offsetting Collections Temporarily Precluded From Obligation.” T/L S2 13-02 II - October 2013 67 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Nonallocation Transfers of Invested Balances - Receivable Account Number: 4171 Normal Balance: Debit Definition: The amount to be transferred in of unrealized nonexpenditure transfers of invested balances, excluding allocation transfers, between two trust funds or between two Federal funds (as defined by the Office of Management and Budget), when investment authority is involved. For cash management purposes, the funds remain invested until needed for disbursement. (This occurs before the request for an SF 1151: Nonexpenditure Transfer Authorization, and is only permissible under specific circumstances.) Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. This account does not close at yearend. Account Title: Nonallocation Transfers of Invested Balances - Payable Account Number: 4172 Normal Balance: Credit Definition: The amount to be transferred out of unrealized nonexpenditure transfers of invested balances, excluding allocation transfers, between two trust funds or between two Federal funds (as defined by Office of Management and Budget), when investment authority is involved. For cash management purposes, the funds remain invested until needed for disbursement. (This occurs before the request for an SF 1151: Nonexpenditure Transfer Authorization, and is only permissible under specific circumstances.) Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance. This account does not close at yearend. Account Title: Nonallocation Transfers of Invested Balances - Transferred Account Number: 4173 Normal Balance: Debit Definition: The amount of nonexpenditure transfers of invested balances accomplished via an SF 1151: Nonexpenditure Transfer Authorization, that reduce previously established USSGL accounts 4171, "Nonallocation Transfers of Invested Balances - Receivable" or 4172, "Nonallocation Transfers of Invested Balances - Payable." Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. T/L S2 13-02 II - October 2013 70 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Allocation Transfers of Current-Year Authority for Noninvested Accounts Account Number: 4175 Normal Balance: Debit Definition: The amount of new budget authority transferred between a parent Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS via an accomplished nonexpenditure transfer, during the fiscal year, when no investment authority is involved. This USSGL account is to be recorded mainly by general funds and revolving funds, which typically do not have investment authority. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Account Title: Allocation Transfers of Prior-Year Balances Account Number: 4176 Normal Balance: Debit Definition: The amount of unobligated prior-year balances transferred between a parent Treasury Appropriation Fund Symbol (TAFS) and a receiving TAFS via an accomplished nonexpenditure transfer. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Account Title: Anticipated Transfers - Prior-Year Balances Account Number: 4180 Normal Balance: Debit Definition: The net amount of anticipated nonexpenditure transfers of prior-year unobligated balances to or from appropriations and funds. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. T/L S2 13-02 II - October 2013 71 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Anticipated Balance Transfers - Unobligated Balances - Legislative Change of Purpose Account Number: 4183 Normal Balance: Debit Definition: The amount of anticipated nonexpenditure transfers of prior-year unobligated balances between two unexpired Treasury Appropriation Fund Symbols resulting from legislation that changed the purpose for which the balances are available for obligation. These anticipated transfers are reflected as anticipated transfers of new budget authority on the SF 133: Report on Budget Execution and Budgetary Resources. Although the normal balance for this account is debit, it is acceptable in certain instances for this account to have a credit balance. Account Title: Transfers - Prior-Year Balances Account Number: 4190 Normal Balance: Debit Definition: The net amount of realized nonexpenditure transfers during the fiscal year of prior-year unobligated balances to or from appropriations and funds. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Account Title: Balance Transfers - Extension of Availability Other Than Reappropriations Account Number: 4191 Normal Balance: Debit Definition: The amount of realized nonexpenditure transfers during the fiscal year from an expired Treasury Appropriation Fund Symbol (TAFS) to an unexpired TAFS as a result of authority to extend the period of availability of the expired balances that does not meet the definition of a reappropriation. This transaction is accomplished via an SF 1151: Nonexpenditure Transfer Authorization. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. T/L S2 13-02 II - October 2013 72 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Adjustment to Total Resources - Disposition of Canceled Payables Account Number: 4208 Normal Balance: Credit Definition: The amount of an adjustment to a canceled payable in a canceled Treasury Appropriation Fund Symbol (for example, an adjustment is to pay for a canceled payable). Account Title: Anticipated Reimbursements and Other Income Account Number: 4210 Normal Balance: Debit Definition: The estimate of reimbursements expected to be earned during the current fiscal year, subject to Office of Management and Budget apportionment, other authorized reimbursements, and/or other income for which current fiscal year obligational authority is automatically established based on customer orders received. Account Title: Liquidation of Deficiency - Offsetting Collections Account Number: 4212 Normal Balance: Debit Definition: The amount of current-year spending authority from offsetting collections reclassified to liquidate a prior-year deficiency. This excludes reimbursable and unfilled customer order activity. Account Title: Anticipated Expenditure Transfers from Trust Funds Account Number: 4215 Normal Balance: Debit Definition: The amount of anticipated appropriation expenditure transfers from a trust fund to a general fund during the fiscal year. In exceptional cases, this includes anticipated expenditure transfers to trust fund accounts, (for example, where the recipient account is a Limitation on Administrative Expenses trust fund) and anticipated expenditure transfers from a special fund (for example where the paying account is the Treasury Forfeiture Fund). T/L S2 13-02 II - October 2013 75 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unfilled Customer Orders Without Advance Account Number: 4221 Normal Balance: Debit Definition: The total amount of unearned reimbursable orders accepted without an advance. This account represents the amount of goods and/or services to be furnished for other Federal Government agencies and for the public, if permitted by law and by long-standing, generally accepted practice. It also includes amounts for “jointly supported projects.” At the time goods and/or services are furnished, the amount becomes reimbursements earned. In addition, this account is used in the credit financing fund to record the subsidy that will be received when previously obligated loans are disbursed. This account does not close at yearend. Account Title: Unfilled Customer Orders With Advance Account Number: 4222 Normal Balance: Debit Definition: The total amount of unearned reimbursable orders accepted with an advance. This account represents the amount of goods and/or services to be furnished for other Federal Government agencies or the public. It also includes amounts for “jointly supported projects.” At the time goods and/or services are furnished, the amount becomes reimbursements earned. This account does not close at yearend. Account Title: Expenditure Transfers from Trust Funds - Receivable Account Number: 4225 Normal Balance: Debit Definition: The amount of expenditure transfers from a trust fund to a general fund, authorized by law but not yet collected. In exceptional cases, this includes expenditure transfers receivable in trust fund accounts (for example, where the recipient account is a Limitation on Administrative Expenses trust fund) and expenditure transfers receivable from a special fund (for example, where the paying account is the Treasury Forfeiture Fund). This account does not close at yearend. T/L S2 13-02 II - October 2013 76 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unfilled Customer Orders Without Advance - Transferred Account Number: 4230 Normal Balance: Debit Definition: The amount in USSGL account 4221, "Unfilled Customer Orders Without Advance," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Account Title: Unfilled Customer Orders With Advance - Transferred Account Number: 4231 Normal Balance: Credit Definition: The amount in USSGL account 4222, "Unfilled Customer Orders With Advance," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is credit, it is acceptable for this account to have a debit balance. Account Title: Appropriation Trust Fund Expenditure Transfers - Receivable - Transferred Account Number: 4232 Normal Balance: Debit Definition: The amount in USSGL account 4225, "Appropriation Trust Fund Expenditure Transfers - Receivable," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. Account Title: Reimbursements and Other Income Earned - Receivable - Transferred Account Number: 4233 Normal Balance: Debit Definition: The amount in USSGL account 4251, "Reimbursements and Other Income Earned - Receivable," transferred from one Treasury Appropriation Fund Symbol to another. Although the normal balance for this account is debit, it is acceptable for this account to have a credit balance. T/L S2 13-02 II - October 2013 77 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Actual Collections of Rent Account Number: 4264 Normal Balance: Debit Definition: The total amount of rent collected during the fiscal year from non-Federal sources. Account Title: Actual Collections From Sale of Foreclosed Property Account Number: 4265 Normal Balance: Debit Definition: The amount collected during the fiscal year from the sale of foreclosed property. Account Title: Other Actual Business-Type Collections From Non-Federal Sources Account Number: 4266 Normal Balance: Debit Definition: The amount collected during the fiscal year from non-Federal sources for which a specific USSGL account does not exist. These collections result from business-type transactions. Account Title: Other Actual "governmental-type" Collections From Non-Federal Sources Account Number: 4267 Normal Balance: Debit Definition: The amount collected during the fiscal year from non-Federal sources for which a specific USSGL account does not exist. These collections arise from the U.S. Federal Government’s exercise of its sovereign or governmental powers. Account Title: Actual Program Fund Subsidy Collected Account Number: 4271 Normal Balance: Debit Definition: The amount of subsidy for loan programs collected during the fiscal year by the financing fund from the program fund. T/L S2 13-02 II - October 2013 80 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Interest Collected From Treasury Account Number: 4273 Normal Balance: Debit Definition: The amount of interest collected during the fiscal year from the U.S. Department of the Treasury. Account Title: Actual Collections From Liquidating Fund Account Number: 4275 Normal Balance: Debit Definition: The amount the financing fund collects during the fiscal year from the liquidating fund for assuming pre-credit reform loans for which the terms have been modified. Account Title: Actual Collections From Financing Fund Account Number: 4276 Normal Balance: Debit Definition: The amount collected by the program fund or liquidating fund from the financing fund during the year. This will include liquidating fund collections for modified direct loans transferred to the financing fund, program fund collections for negative subsidies, downward reestimates in mandatory loan programs, or other interfund collections paid from the financing fund. Account Title: Other Actual Collections - Federal Account Number: 4277 Normal Balance: Debit Definition: The amount collected during the fiscal year from Federal agencies or Federal entities for which a specific USSGL account has not been established. T/L S2 13-02 II - October 2013 81 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Interest Receivable From Treasury Account Number: 4283 Normal Balance: Debit Definition: The amount of interest due but not collected from U.S. Department of the Treasury. This account does not close at yearend. Account Title: Receivable From the Liquidating Fund Account Number: 4285 Normal Balance: Debit Definition: The amount due to the financing fund but not collected from the liquidating fund for assuming pre-credit reform loans for which the terms have been modified. This account does not close at yearend. Account Title: Receivable From the Financing Fund Account Number: 4286 Normal Balance: Debit Definition: The amount due but not yet collected by the program fund or liquidating fund from the financing fund during the year. This will include liquidating fund collections for modified direct loans transferred to the financing fund, program fund collections for negative subsidies, downward reestimates in mandatory loan programs, or other interfund collections paid from the financing fund. This account does not close at yearend. Account Title: Other Federal Receivables Account Number: 4287 Normal Balance: Debit Definition: The amount of uncollected amounts due from Federal agencies or Federal entities for which a specific USSGL account has not been established. This could include refunds receivable from Federal sources because of overpayments. This account does not close at yearend. T/L S2 13-02 II - October 2013 82 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Cancellation of Appropriated Amounts Receivable From Invested Trust or Special Funds Account Number: 4357 Normal Balance: Credit Definition: The amount of appropriated receipts in a trust or special fund expenditure account, represented as a receivable from an invested trust or special fund, that is canceled. There is no movement of fund balance. Account Title: Offset to Appropriation Realized for Redemption of Treasury Securities Account Number: 4370 Normal Balance: Credit Definition: The offset to appropriations received for the redemption of U.S. Treasury securities. Account Title: Temporary Reduction - New Budget Authority Account Number: 4382 Normal Balance: Credit Definition: The amount of new budget authority temporarily reduced by enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols associated with a receipt account designated by the U.S. Department of the Treasury as "available." This account also may be used in revolving funds or for reductions of spending authority from offsetting collections only if it is deemed appropriate by Office of Management and Budget and/or a specific legislative action. For permanent reductions, refer to USSGL account 4392, "Permanent Reduction - New Budget Authority." Account Title: Temporary Reduction - Prior-Year Balances Account Number: 4383 Normal Balance: Credit Definition: The amount of prior-year balances temporarily reduced by enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols associated with a receipt account designated by the U.S. Department of the Treasury as "available." This account also may be used in revolving funds or for reductions of spending authority from offsetting collections but only if it is deemed appropriate by Office of Management and Budget and/or a specific legislative action. For permanent reductions, refer to USSGL account 4393, "Permanent Reduction - Prior- Year Balances." T/L S2 13-02 II - October 2013 85 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Temporary Reduction/Cancellation Returned by Appropriation Account Number: 4384 Normal Balance: Credit Definition: The amount of a temporary reduction or cancellation reclassified at yearend closing. Use only for Treasury Appropriation Fund Symbol (TAFS) receiving a temporary reduction or a cancellation of amounts payable from invested trust or special fund balances. Also use for the amount subsequently recorded as new budget authority and returned as an appropriation to a TAFS in the next year. This account does not close at yearend. Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, New Budget Authority Account Number: 4387 Normal Balance: Credit Definition: The amount of new budget authority temporarily reduced by enacted legislation in a special or nonrevolving trust Treasury Appropriation Fund Symbol associated with a receipt account designated by the U.S. Department of the Treasury as "unavailable." Account Title: Temporary Reduction of Appropriation From Unavailable Receipts, Prior-Year Balances Account Number: 4388 Normal Balance: Credit Definition: The amount of prior-year balances temporarily reduced by enacted legislation in a special or nonrevolving trust Treasury Appropriation Fund Symbol associated with a receipt account designated by the U.S. Department of the Treasury as “unavailable.” Account Title: Reappropriations - Transfers-Out Account Number: 4390 Normal Balance: Credit Definition: The amount of budgetary resources transferred out based on a law that extends the availability of unobligated balances of budget authority that have expired, as a result of legislation enacted subsequent to the law that provided the budget authority. This transaction is accomplished via an SF 1151: Nonexpenditure Transfer Authorization. T/L S2 13-02 II - October 2013 86 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Adjustments to Indefinite Appropriations Account Number: 4391 Normal Balance: Credit Definition: The amount necessary to reconcile obligations with resources for indefinite appropriations derived from the General Fund of the Treasury that is reportable on the FMS 2108: Yearend Closing Statement. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance. Account Title: Permanent Reduction - New Budget Authority Account Number: 4392 Normal Balance: Credit Definition: The amount of new budget authority permanently reduced by enacted legislation. For amounts appropriated from the General Fund of the Treasury or from unavailable receipts, there is an impact on fund balance. However, for reductions to contract authority and borrowing authority, there is no impact on fund balance. Also use this account to record reductions in special or nonrevolving trust fund expenditure Treasury Appropriation Fund Symbols funded by special or nonrevolving trust fund unavailable receipt accounts. Amounts classified as temporary reductions of new budget authority are posted to USSGL account 4382, “Temporary Reduction - New Budget Authority.” Account Title: Permanent Reduction - Prior-Year Balances Account Number: 4393 Normal Balance: Credit Definition: The amount of prior-year balances permanently reduced by enacted legislation. For amounts appropriated from the General Fund of the Treasury or from unavailable receipts, there is an impact on fund balance. However, for reductions to contract authority and borrowing authority, there is no impact on fund balance. Also use this account to record permanent reductions in special or nonrevolving trust fund expenditure Treasury Appropriation Fund Symbols funded by special or nonrevolving trust fund unavailable receipt accounts. Amounts classified as temporary reductions of prior-year budgetary resources are posted to USSGL account 4383, “Temporary Reduction - Prior-Year Balances.” T/L S2 13-02 II - October 2013 87 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unapportioned Authority - OMB Deferral Account Number: 4430 Normal Balance: Credit Definition: The amount of budgetary authority specifically withheld from apportionment by Office of Management and Budget. Account Title: Unapportioned Authority Account Number: 4450 Normal Balance: Credit Definition: The amount of unobligated budgetary resources not yet apportioned. These funds are not available for obligation. Account Title: Apportionments Account Number: 4510 Normal Balance: Credit Definition: The amounts apportioned by the Office of Management and Budget that are available for allotment in a current or subsequent period. Account Title: Apportionments - Anticipated Resources - Programs Subject to Apportionment Account Number: 4590 Normal Balance: Credit Definition: Anticipated amounts apportioned for the current or subsequent periods, for programs subject to apportionment. These amounts are unavailable for obligation. Account Title: Allotments - Realized Resources Account Number: 4610 Normal Balance: Credit Definition: The current-period amount available for obligation or commitment. Allowances or suballotments may be established at the Federal agency level. T/L S2 13-02 II - October 2013 90 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Unobligated Funds Exempt From Apportionment Account Number: 4620 Normal Balance: Credit Definition: The amount of unobligated budgetary resources in programs exempt from apportionment that is available for commitment and obligation. This account does not close at yearend. Account Title: Funds Not Available for Commitment/Obligation Account Number: 4630 Normal Balance: Credit Definition: Appropriated funds not available for commitment/obligation. Account Title: Allotments - Expired Authority Account Number: 4650 Normal Balance: Credit Definition: The amount of unobligated appropriation authority from prior years that is no longer available for new obligations. This authority is only available for adjustments to existing obligations. Account Title: Anticipated Resources - Programs Exempt From Apportionment Account Number: 4690 Normal Balance: Credit Definition: Anticipated amounts in programs exempt from apportionment. Account Title: Commitments - Programs Subject to Apportionment Account Number: 4700 Normal Balance: Credit Definition: The amount of allotment or lower-level authority committed in anticipation of obligation for programs subject to apportionment. T/L S2 13-02 II - October 2013 91 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Commitments - Programs Exempt From Apportionment Account Number: 4720 Normal Balance: Credit Definition: The amount of allotment or lower level authority committed in anticipation of obligation for programs exempt from apportionment. Account Title: Undelivered Orders - Obligations, Unpaid Account Number: 4801 Normal Balance: Credit Definition: The amount of goods and/or services ordered, which have not been actually or constructively received and for which amounts have not been prepaid or advanced. This includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has not occurred. This account does not close at yearend. Account Title: Undelivered Orders - Obligations, Prepaid/Advanced Account Number: 4802 Normal Balance: Credit Definition: The amount of goods and/or services ordered, which have not been actually or constructively received but have been prepaid or advanced. This includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has occurred. This account does not close at yearend. Account Title: Undelivered Orders - Obligations Transferred, Unpaid Account Number: 4831 Normal Balance: Credit Definition: The amount of goods and/or services ordered and obligated in one Treasury Appropriation Fund Symbol (TAFS) and transferred to or from another TAFS, which have not been actually or constructively received and not prepaid or advanced at the time of transfer. This includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has not occurred. Although the normal balance for this account is credit, it is acceptable for this account to have a debit balance. T/L S2 13-02 II - October 2013 92 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Authority Outlayed Not Yet Disbursed Account Number: 4908 Normal Balance: Credit Definition: The amount of authority outlayed but not yet disbursed. Use only in specific circumstances, such as for interest on certain Bureau of the Public Debt securities. This account does not close at yearend. Account Title: Delivered Orders - Obligations Transferred, Unpaid Account Number: 4931 Normal Balance: Credit Definition: The amount in USSGL account 4901, "Delivered Orders - Obligations, Unpaid," transferred during the fiscal year to or from another Treasury Appropriation Fund Symbol. This includes amounts accrued or due for: (1) services performed by employees, contractors, vendors, carriers, grantees, lessors, and other government funds; (2) goods and tangible property received; and (3) programs for which no current service performance is required such as annuities, insurance claims, benefit payments, loans, etc. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance. Account Title: Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries Account Number: 4971 Normal Balance: Debit Definition: The amount of recoveries that were originally recorded in a prior fiscal year during the fiscal year resulting from downward adjustments to USSGL account 4901, “Delivered Orders - Obligations, Unpaid.” Account Title: Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected Account Number: 4972 Normal Balance: Debit Definition: The amount of cash refunds during the fiscal year resulting from downward adjustments to USSGL account 4902, “Delivered Orders - Obligations, Paid,” that were originally recorded in a prior fiscal year. T/L S2 13-02 II - October 2013 95 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid Account Number: 4981 Normal Balance: Credit Definition: The amount of upward adjustments during the fiscal year to USSGL account 4901, “Delivered Orders - Obligations, Unpaid,” or USSGL account 4902, “Delivered Orders - Obligations, Paid,” that were originally recorded in a prior fiscal year. Account Title: Upward Adjustments of Prior-Year Delivered Orders - Obligations, Paid Account Number: 4982 Normal Balance: Credit Definition: The amount of upward adjustments that were originally recorded in a prior fiscal year paid/outlayed during the fiscal year to USSGL account 4901, “Delivered Orders - Obligations, Unpaid,” or USSGL account 4902, “Delivered Orders - Obligations, Paid.” Account Title: Revenue From Goods Sold Account Number: 5100 Normal Balance: Credit Definition: The amount of revenue earned from the sale of any purchased or finished goods processed for sale or use under a program of trading, manufacturing, etc. Account Title: Contra Revenue for Goods Sold Account Number: 5109 Normal Balance: Debit Definition: The amount reflecting a reduction in revenue for goods sold when collection of amounts of revenue accrued is not expected. Amounts recorded are based on adjustments, returns, allowances, price redetermination, and refunds other than taxes where revenue is earned, but does not include credit losses. T/L S2 13-02 II - October 2013 96 Part 1 Fiscal Year 2013 Reporting SUPPLEMENT Section II U.S. Government Standard General Ledger Accounts and Definitions Account Title: Revenue From Services Provided Account Number: 5200 Normal Balance: Credit Definition: The amount of revenue earned from the sale of services provided, including sale of power, transportation, etc. Account Title: Contra Revenue for Services Provided Account Number: 5209 Normal Balance: Debit Definition: The amount reflecting a reduction in revenue for services provided when collection of amounts of revenue accrued is not expected. Amounts recorded are based on adjustments, returns, allowances, price redetermination, and refunds other than taxes where revenue is earned, but does not include credit losses. Account Title: Interest Revenue - Other Account Number: 5310 Normal Balance: Credit Definition: The amount of revenue earned from interest not associated with investments or from borrowings/loans. Account Title: Interest Revenue - Investments Account Number: 5311 Normal Balance: Credit Definition: The amount of interest revenue earned from investments. Account Title: Interest Revenue - Loans Receivable/Uninvested Funds Account Number: 5312 Normal Balance: Credit Definition: The amount of interest revenue earned for credit reform and non-credit reform loans receivable and uninvested balances in credit reform financing funds. T/L S2 13-02 II - October 2013 97