WIXLIB

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of AccountsThe Chart of Accounts provides the basic structure for the U.S. Government Standard GeneralLedger (USSGL). It incorporates both proprietary and budgetary accounts. The proprietary andbudgetary sets of general ledger accounts are self-balancing (the total debits equal total credits).It is important to note that central agency reporting requires a lower level of detail than the 4digit USSGL account numbers provided. Therefore, the USSGL Board developed attributescontaining various domain values that, when added to a basic 4-digit USSGL account, providethe appropriate level of detail needed for central agency reporting and, in effect, create newUSSGL accounts. See Section IV for attribute definitions and domain values. It is this lowerlevel of detail, the basic 4-digit USSGL account plus applicable attribute domain values, thatagencies must capture at the transaction level to (1) comply with USSGL policy containedherein, and (2) achieve the desired result for proper reporting.The basic 4-digit USSGL accounts are classified as follows: 1000 Assets2000 Liabilities3000 Net Position4000 Budgetary5000 Revenue and Other Financing Sources6000 Expenses7000 Gains/Losses/Miscellaneous Items8000 MemorandumAgencies may expand this numbering system to as many digits as necessary to accommodateagency-specific requirements. However, subsidiary accounts must summarize or “roll-up” to the4-digit USSGL accounts plus any related attributes as defined herein. The 9000 series ofaccounts are available for agencies to record and maintain agency-specific statistical and/ormemorandum data.In February 1999, the USSGL Board voted to delete summary accounts. However, agencies maysummarize accounts as they find useful. Section headings replace many of the deleted summaryaccounts to maintain the integrity of the account structure.USSGL accounts appearing in bold are new or indicate a change from the last USSGL TFMSupplement release (changes to the title, normal balance, and/or definition).T/L S2 13-01I -1June 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IThis page was intentionally left blank.T/L S2 13-01I- 2June 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of AccountsAccountNumberTitle1000ASSETS10101090Fund Balance With TreasuryFund Balance With Treasury Under a Continuing 43134413451346134713481350T/L S2 13-01CASHUndeposited CollectionsImprest FundsU.S. Debit Card FundsFunds Held by the PublicOther CashInternational Monetary Fund Assets - Reserve PositionExchange Stabilization Fund Assets - Holdings of Special DrawingRightsOther Monetary AssetsForeign CurrencyForeign Currency Denominated Equivalent AssetsUninvested Foreign CurrencyRECEIVABLESAccounts ReceivableAllowance for Loss on Accounts ReceivableFunded Employment Benefit Contributions ReceivableUnfunded FECA Benefit Contributions ReceivableTaxes ReceivableAllowance for Loss on Taxes ReceivableReceivable for Transfers of Currently Invested BalancesExpenditure Transfers ReceivableInterest Receivable - Not Otherwise ClassifiedInterest Receivable - LoansInterest Receivable - InvestmentsInterest Receivable - TaxesInterest Receivable on Special Drawing RightsAllowance for Loss on Interest Receivable - LoansAllowance for Loss on Interest Receivable - InvestmentsAllowance for Loss on Interest Receivable - Not OtherwiseClassifiedAllowance for Loss on Interest Receivable - TaxesLoans ReceivableI- itCreditCreditCreditDebitJune 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of 91399141015111512151315141519152115221523T/L S2 13-01TitleNormalBalanceASSETS (continued)RECEIVABLES (continued)Capitalized Loan Interest Receivable - Non-Credit ReformAllowance for Loss on Loans ReceivablePenalties and Fines Receivable - Not Otherwise ClassifiedPenalties and Fines Receivable - LoansPenalties and Fines Receivable - TaxesAllowance for Loss on Penalties and Fines Receivable - LoansAllowance for Loss on Penalties and Fines Receivable - NotOtherwise ClassifiedAllowance for Loss on Penalties and Fines Receivable - TaxesAdministrative Fees Receivable - Not Otherwise ClassifiedAdministrative Fees Receivable - LoansAdministrative Fees Receivable - TaxesAllowance for Loss on Administrative Fees Receivable - LoansAllowance for Loss on Administrative Fees Receivable - NotOtherwise ClassifiedAllowance for Loss on Administrative Fees Receivable - TaxesLoans Receivable - Troubled Assets Relief ProgramInterest Receivable - Loans - Troubled Assets Relief ProgramInterest Receivable - Foreign Currency Denominated AssetsAllowance for Loss on Interest Receivable - Loans - TroubledAssets Relief ProgramAllowance for Subsidy - Loans - Troubled Assets Relief ProgramAllowance for SubsidyAdvances and PrepaymentsINVENTORY AND RELATED PROPERTYOperating Materials and Supplies Held for UseOperating Materials and Supplies Held in Reserve for Future UseOperating Materials and Supplies - Excess, Obsolete, andUnserviceableOperating Materials and Supplies Held for RepairOperating Materials and Supplies - AllowanceInventory Purchased for ResaleInventory Held in Reserve for Future SaleInventory Held for RepairI- itDebitJune 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of AccountsAccountNumberTitleNormalBalance1000ASSETS (continued)15241525152615271529INVENTORY AND RELATED PROPERTY (continued)Inventory - Excess, Obsolete, and UnserviceableInventory - Raw MaterialsInventory - Work-in-ProcessInventory - Finished GoodsInventory - AllowanceDebitDebitDebitDebitCredit15311532SEIZED MONETARY ASSETSSeized Monetary InstrumentsSeized Cash DepositedDebitDebit154115421549FORFEITED PROPERTYForfeited Property Held for SaleForfeited Property Held for Donation or UseForfeited Property - AllowanceDebitDebitCredit15511559FORECLOSED PROPERTYForeclosed PropertyForeclosed Property - AllowanceDebitCredit1569COMMODITIESCommodities Held Under Price Support and Stabilization Support DebitProgramsCommodities - AllowanceCredit15711572STOCKPILE MATERIALSStockpile Materials Held in ReserveStockpile Materials Held for SaleDebitDebit15911599OTHER RELATED PROPERTYOther Related PropertyOther Related Property - AllowanceDebitCredit156116101611T/L S2 13-01INVESTMENTSInvestments in U.S. Treasury Securities Issued by the Bureau ofthe Public DebtDiscount on U.S. Treasury Securities Issued by the Bureau of thePublic DebtI- 5DebitCreditJune 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of 2T/L S2 13-01TitleNormalBalanceASSETS (continued)INVESTMENTS (continued)Premium on U.S. Treasury Securities Issued by the Bureau of thePublic DebtAmortization of Discount and Premium on U.S. TreasurySecurities Issued by the Bureau of the Public DebtMarket Adjustment - InvestmentsInvestments in Securities Other Than the Bureau of the PublicDebt SecuritiesDiscount on Securities Other Than the Bureau of the Public DebtSecuritiesPremium on Securities Other Than the Bureau of the Public DebtSecuritiesAmortization of Discount and Premium on Securities Other Thanthe Bureau of the Public Debt SecuritiesInvestments in U.S. Treasury Zero Coupon Bonds Issued by theBureau of the Public DebtDiscount on U.S. Treasury Zero Coupon Bonds Issued by theBureau of the Public DebtAmortization of Discount on U.S. Treasury Zero Coupon BondsIssued by the Bureau of the Public DebtPreferred Stock Accounted for Under the Provisions of the FederalCredit Reform ActAllowance for Subsidy - Preferred Stock Accounted for Under theProvisions of the Federal Credit Reform ActCommon Stock Accounted for Under the Provisions of the FederalCredit Reform ActAllowance for Subsidy - Common Stock Accounted for Under theProvisions of the Federal Credit Reform ActDiscount on Securities Accounted for Under the Provisions of theFederal Credit Reform ActPremium on Securities Accounted for Under the Provisions of theFederal Credit Reform ActPreferred Stock in Federal Government Sponsored EnterpriseMarket Adjustment - Senior Preferred Stock in FederalGovernment Sponsored EnterpriseCommon Stock Warrants in Federal Government SponsoredEnterpriseI- tJune 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of 01829183018321839184018491890189919211923T/L S2 13-01TitleNormalBalanceASSETS (continued)INVESTMENTS (continued)Market Adjustment - Common Stock Warrants in FederalGovernment Sponsored EnterpriseForeign InvestmentsDiscount on Foreign InvestmentsPremium on Foreign InvestmentsForeign Exchange Rate Revalue Adjustments - InvestmentsOther InvestmentsGENERAL PROPERTY, PLANT, AND EQUIPMENTLand and Land RightsImprovements to LandAccumulated Depreciation on Improvements to LandConstruction-in-ProgressBuildings, Improvements, and RenovationsAccumulated Depreciation on Buildings, Improvements, andRenovationsOther Structures and FacilitiesAccumulated Depreciation on Other Structures and FacilitiesEquipmentAccumulated Depreciation on EquipmentAssets Under Capital LeaseAccumulated Depreciation on Assets Under Capital LeaseLeasehold ImprovementsAccumulated Amortization on Leasehold ImprovementsInternal-Use SoftwareInternal-Use Software in DevelopmentAccumulated Amortization on Internal-Use SoftwareOther Natural ResourcesAllowance for DepletionOther General Property, Plant, and EquipmentAccumulated Depreciation on Other General Property, Plant, andEquipmentOTHER ASSETSReceivable From AppropriationsContingent Receivable for Capital TransfersI- tDebitJune 2013

Part 1Fiscal Year 2013 ReportingSUPPLEMENTSection IU.S. Government Standard General LedgerChart of AccountsAccountNumberTitleNormalBalance1000ASSETS (continued)192519901995OTHER ASSETS (continued)Capital Transfers ReceivableDebitOther AssetsDebitGeneral Property, Plant, and Equipment Permanently Removed but DebitNot Yet Disposed2000LIABILITIES2193ACCRUED LIABILITIES - OTHERAccounts PayableAccounts Payable for Federal Government Sponsored EnterpriseDisbursements in TransitContract HoldbacksAccrued Interest Payable - Not Otherwise ClassifiedAccrued Interest Payable - DebtPayable for Transfers of Currently Invested BalancesExpenditure Transfers PayableEntitlement Benefits Due and PayableSubsidy Payable to the Financing AccountLoan Guarantee LiabilityOther Liabilities With Related Budgetary ObligationsEmployee Health Care Liability Incurred but Not ReportedSpecial Drawing Right (SDR) Certificates Issued to FederalReserve BanksAllocation of Special Drawing Rights UED LIABILITIES - PAYROLL AND BENEFITSAccrued Funded Payroll and LeaveWithholdings PayableEmployer Contributions and Payroll Taxes PayableOther Post Employment Benefits Due and PayablePension Benefits Due and Payable to BeneficiariesBenefit Premiums Payable to CarriersLife Insurance Benefits Due and Payable to BeneficiariesUnfunded LeaveUnfunded FECA LiabilityOther Unfunded Employment Related 180219021912192T/L S2 13-01I- tJune 2013