*This is an archive page. The links are no longer being updated. Subject: ACCOUNTING ENTRIES AND TRANSACTION CODES 4-40-10 Purpose 20 Background 30 Transactions and Transaction Codes 40 Standard Accounting Entries 50 Nonstandard Accounting Entries 4-40-10 PURPOSE One of the standard data elements in HHS accounting systems is the Transaction Code (TC). It is the key to the way each accounting action is recorded in the General Ledger and in other subsidiary files, records, and reports. This chapter describes the standard accounting entries used in HHS accounting systems. 4-40-20 BACKGROUND There are two generally accepted methods of entering data into automated accounting systems, the single entry and the double entry. The double entry is the traditional method in which the debit and credit entries are input separately into the system. A single input record may be used, but the record would contain data for each debit account and credit account. The single entry method is one in which the debit and credit entries are derived from data entered once in a record. HHS accounting systems uses the single entry method to reduce the input volume and to lessen the work of the accounting technician. Work is further reduced by special programming and computer tables. The technician enters a TC with a single dollar amount, but does not select or enter the general ledger debit and credit account numbers. The computer program, using each unique TC together with other data elements in the record, selects the proper general ledger ac- counts and posts the single dollar amount to each debit and credit entry. Under this method a compound entry cannot be made; a single dollar amount for a debit account cannot be broken into multiple credit entries. The amount for each credit account must be entered separately with the same amount posted to the contra debit account. 4-40-30 TRANSACTIONS AND TRANSACTION CODES Standardized accounting entries (transactions) have been developed according to the type of transaction. Each transaction has a unique title and description. Each transaction defines all the possible . combinations of debit and credit general ledger accounts. This includes the proprietary and budgetary accounts and titles, and the operating accounts and titles for revenue, expense, gain, and loss. For instance, TC 050 is entitled "Obligations" and is used to establish an obligation record and entries and, in some cases, to cancel a previously recorded commitment. For this TC there are multiple sets of accounting actions (debit and credit entries) that can be taken depending upon the data elements that appear in the single input record. Each accounting entry in a TC is referenced to a range of data elements and codes stored internally, which are derived from the transaction's Common Account Number (CAN), and to the object class and other data elements taken from the input record. The TC and these data elements identify the action to a set, or sets, of general ledger account debits and credits, all of which are maintained in a computer table. As the single entry is input into the system, the computer recognizes the TC and calls in the data from the table and the input record to process that particular TC. Using the full range of data elements defined for the TC, the correct debit and credit general ledger accounts are selected and the appropriate accounting entries are recorded. General ledger accounts are posted directly from the input transactions; they are not derived from summary totals of other files. Likewise, subsidiary files are posted directly from the input transactions. 4-40-40 STANDARD ACCOUNTING ENTRIES Exhibit 4-40-A is an Accounting Transaction Index of the TCs showing the transaction number and the description of the transaction action. Specific number ranges of TCs have been established by function. An example of an actual accounting entry is displayed in Exhibit 4-40-B. Because of its size, the complete TC Listing is published as a separate document entitled "HHS Transaction Codes." Until this listing is made available to OPDIVs through the HHS Office of Finance Home Page on the "Internet" or through access to the SGL/TC Documentation Database System, it will be made available in hard copy format upon request to the Office of Financial Policy (OFP), OS. OPDIV accounting systems will not modify the standard TCs without Departmental approval. Unique requirements should be brought to OFP's attention, so that new or modified TCs may be designed and added to the TC Listing. . 4-40-50 NONSTANDARD ACCOUNTING ENTRIES When a standard accounting entry will not accommodate the data to be entered into the system, transaction code TC 399 will be used. A TC 399 action will be entered in the traditional method; however, there is no special programming that will accomplish the multiple postings. The single dollar amount is entered, but the appropriate general ledger debit and credit accounts must also be entered in the transaction record. OPDIVs may enter a TC 399 when a standard transaction code does not meet the requirements; however, TC 399 entries should be prudently used. Each accounting system should require the approval of the Director of Accounting and Finance before entering unique or adjusting data by a TC 399. Other than one-time journal entries should be submitted to the Office of Financial Policy, OS for inclusion in the HHS TC Table. . RECEIPT OF AUTHORITY AND APPORTIONMENT 001 WARRANT RECEIVED OR TRUST FUND DRAW DOWNS BY NON-EXP TRANSFER. 002 APPROPRIATIONS ANTICIPATED TO BE MADE AVAILABLE (INCLUDES INDEFINITE AND RELATED TRANSFERS) 003 APPROPRIATION-ANTICIPATED-REALIZED (INDEFINITE AUTHORIZATION) 004 TRUST FUNDS DRAW DOWN BY EXPENDITURE TRANSFER 005 RECORD ANTICIPATED RESOURCES AS AVAILABLE 006 ESTIMATED ANTICIPATED REIMBURSEMENTS 007 APPORTIONMENT - CATEGORY A & B 008 RECORD ESTIMATED DEBT REPAYMENTS (PRINCIPAL) DUE THIS FISCAL YEAR 009 BUDGETARY AUTHORITY WITHHELD FROM APPORTIONMENT BY OMB 00A APPROPRIATION ENACTED TO ELIMINATE PRIOR YEAR DEFICIENCY 00B APPROPRIATION AND FUND AUTHORITY ENACTED (OTHER THAN REVOLVING FUNDS) 00C CAPITAL APPROPRIATED FOR REVOLVING FUNDS - SUBJECT TO APPORTIONMENT 00D DEFINITE BORROWING AUTHORITY 00E ESTIMATED RECOVERIES OF PRIOR YEAR OBLIGATIONS 00F ACCOMPLISHED NON-EXPENDITURE TRANSFERS TO (TRANSFERRING) AND FROM (RECEIVING) CURRENT FY APPROPRIATION 00G ACCOMPLISHED NON-EXPENDITURE TRANSFERS TO (TRANSFERRING) AND FROM (RECEIVING) PRIOR FY APPROPRIATION 00H BUDGETARY RESOURCES WITHHELD BY SPECIFIC STATUTORY RESTRICTIONS 00J BUDGETARY RESOURCES WITHHELD PENDING RESCISSION BY CONGRESS 00K BUDGETARY RESOURCES RESCINDED BY CONGRESS 00L BUDGETARY RESOURCES RESCINDED BY CONGRESS PRIOR-YEAR 00M ANTICIPATED NON-EXPENDITURE TRANSFER TO (TRANSFERRING) AND FROM (RECEIVING) CURRENT FY APPROPRIATION 00N ANTICIPATED NON-EXPENDITURE TRANSFER TO (TRANSFERRING) AND FROM (RECEIVING) PRIOR FY APPROPRIATION 00P COLLECTIONS OF MISCELLANEOUS REVENUE; ALSO DONATED REVENUE AVAILABLE TO SPECIAL AND TRUST FUNDS 00Q TO RECORD AUTHORITY TEMPORARILY UNAVAILABLE PURSUANT TO PUBLIC LAW 00R APPROPRIATION AUTHORIZATION NOT REQUIRING APPORTIONMENT 00S RECLASSIFICATION OF UNOBLIGATED BALANCES BROUGHT FORWARD AND FOR EXCESS OF BUDGETARY RESOURCES REALIZED OVER AMOUNTS ESTIMATED AND APPORTIONED NOT IN EXCESS OF $200,000 OR 1% OF ESTIMATED BUDGE- TARY RESOURCES WHICH-EVER IS LOWER IS AUTOMATICALLY APPORTIONED 00T RECLASSIFICATION OF EXCESS OF BUDGETARY RESOURCES REALIZED OVER AMOUNTS ESTIMATED AND APPORTIONED IN EXCESS OF 200,000 OR 1% OF TOTAL BUDGETARY RESOURCES, WHICHEVER IS LOWER 00U APPORTIONMENT OF ANTICIPATED RECOVERIES OF PRIOR-YEAR OBLIGATION AS UNAVAILABLE UNTIL REALIZED 00V RECORD OTHER NEW BUDGET AUTHORITY ENACTED (INCLUDES TRUST FUNDS) 00W APPROPRIATION ENACTED TO LIQUIDATE DEBT 00X TRANSFER OF ALLOCATION TRANSFER AUTHORITY BASED UPON CASH NEEDS OF RECEIVING AGENCY 00Y RECEIPT OF ALLOCATION TRANSFER AUTHORITY BASED UPON CASH NEEDS OF THE RECEIVING AGENCY 00Z ANTICIPATED ALLOCATION TRANSFER VIA INTERAGENCY AGREEMENT (IAG) 0AA ANTICIPATED ALLOCATION TRANSFER ON AN INTERAGENCY AGREEMENT (IAG) FROM TRANSFERRING AGENCY 011 ACTUAL ALLOCATION TRANSFER VIA INTERAGENCY AGREEMENT (IAG) 012 ESTABLISHMENT OF ANTICIPATED FUNDING UNDER CONSOLIDATED WORKING FUNDS PENDING TRANSFER OF FUNDS (SPECIFIC AGREEMENTS) 013 AVAILABILITY OF APPORTIONMENT AT BEGINNING OF QUARTER 014 INITIAL CAPITALIZATION OF FUNDS APPROPRIATED FOR WORKING CAPITAL/REVOLVING FUNDS 016 TRANSFER OF UNOBLIGATED BALANCES, OTHER THAN CURRENT YEAR AUTHORIZATIONS, BETWEEN APPROPRIATIONS OR OTHER AGENCIES (TRANSFERS IN) REAPPROPRIATIONS 017 TRANSFER OF GROSS UNDELIVERED UNPAID OBLIGATIONS BETWEEN APPROPRIATIONS OR TO OTHER AGENCIES (TRANSFERS IN) 018 TRANSFER OF GROSS DELIVERED UNPAID OBLIGATIONS BETWEEN APPROPRIATIONS OR TO OTHER AGENCIES (TRANSFERS IN) 019 TRANSFERS OF GROSS RECEIVABLE BETWEEN APPROPRIATIONS OR BETWEEN OTHER AGENCIES (TRANSFERS IN) 020 INDEFINITE BORROWING AUTHORITY 021 ALLOCATION TRANSFER FUNDS TRANSMITTED TO RECEIVING AGENCY - BASED ON CASH NEEDS 022 ALLOCATION TRANSFER FUNDS RECEIVED FROM TRANFERRING AGENCY - BASED ON CASH NEEDS 02A EXERCISE BORROWING AUTHORITY FROM TREASURY (PUBLIC DEBT) AND FEDERAL FINANCING BANK (AGENCY DEBT) 023 ESTABLISHMENT OF RECEIVABLE/PAYABLE UNDER CONSOLIDATED WORKING FUNDS WHEN AGREEMENT IS NOT FULLY FUNDED (IGA) ALLOTMENT/ALLOWANCE 024 TO DEFER AVAILABILITY OF OBLIGATIONAL AUTHORITY 030 TO ISSUE ALLOTMENTS FROM THE APPORTIONMENT 031 TO ISSUE ALLOWANCES FROM THE ALLOTMENT 032 TO ISSUE ALLOTMENTS FOR FUNDS NOT REQUIRED TO BE APPORTIONED 037 OBLIGATION PLAN COMMITMENTS/OBLIGATION/CANCELLATIONS 040 COMMITMENTS - TEST FOR AVAILABILITY OF FUNDS 041 COMMITMENTS - NO TEST FOR AVAILABILITY OF FUNDS 050 OBLIGATIONS AND NO DECOMMITMENT OR SIMULTANEOUS FULL DECOMMITMENT (EXCLUSIVE OF PERSONAL SERVICE COSTS) -WITH TEST FOR AVAILABILITY OF FUNDS 051 OBLIGATIONS - NO TEST FOR AVAILABILITY OF FUNDS 052 ESTIMATED OBLIGATIONS AND ACCRUED (PROJECTION) UNPAID PERSONAL SERVICES COSTS AND RELATED BENEFITS 053 OBLIGATIONS (WITH SOME ACCRUALS) AND PARTIAL DECOMMITMENT IN THE SAME AMOUNT AS THE OBLIGATION 055 CANCELLATION OF UNEXPENDED OBLIGATION/UNDELIVERED ORDERS IN EXPIRED ACCOUNTS 056 OBLIGATIONAL ADJUSTMENTS RELATED TO CANCELED ACCOUNTS (FUNDED FROM CURRENT FISCAL YEAR UNEXPIRED ACCOUNTS) 057 CANCELLATION OF ACCOUNTS RECEIVABLE REFUNDS AND REIMBURSEMENTS IN EXPIRED ACCOUNTS 058 CANCELLATION OF AUDIT DISALLOWANCE RECEIVABLE (REFUND) IN EXPIRED ACCOUNTS 059 CLOSING OF FINANCIAL ASSISTANCE AWARDS (PROGRAM FUNDS - GRANTS, CONTRACTS, LOANS, AGREEMENTS, ETC.) FINANCED THOUGH PMS BASED UPON APPROVED "FINAL REPORT OF EXPENDITURE" (FROE) AT END OF PROJECT PERIOD OR AWARD 05A CANCELLATION OF ACCOUNTS PAYABLE IN EXPIRED ACCOUNTS 05B CANCELLATION OF ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE REFUNDS . ADVANCES 060 ADVANCES TO FEDERAL AND NON-FEDERAL ENTITIES OTHER THAN TRAVEL ADVANCES/EMPLOYEE EMERGENCY PAYMENTS AND ADVANCES THROUGH THE PAYMENT MANAGEMENT SYSTEM (PMS) (SEE 061 AND 062) 061 TRAVEL ADVANCES AND EMPLOYEE EMERGENCY PAYMENTS 062 ADVANCES TO NON-FEDERAL ENTITIES THROUGH THE PAYMENT MANAGEMENT SYSTEM (PMS) 065 TO RECORD PREPAID EXPENSES (PREVIOUSLY OBLIGATED BUT NOT RECEIVED) 066 CASHIER FUNDS (ESTABLISHED FROM OPDIV APPROPRIATION AND REPORTED UNDER PRE-FIXED (41) ACCOUNT 067 RECORDING OF UNDEPOSITED COLLECTIONS AT END OF ACCOUNTING PERIOD 070 RECLASSIFY OVER-ADVANCE BY PMS TO OPDIV ACCOUNTS RECEIVABLE (FOR COLLECTION WRITEOFF) ACCRUED EXPENDITURES/COSTS PARTIAL RECEIVING REPORTS FINAL RECEIVING REPORTS OTHER 080 ESTIMATED ACCRUALS - PARTIAL - (CONSTRUCTIVE RECEIPT UNDER CONTRACTS & GRANTS) (NOT FINANCED BY ADVANCE PAYMENTS) 081 RECEIVING REPORTS - PARTIAL (FOR MATERIALS OR SERVICES ACTUALLY RECEIVED) - (NOT FINANCED BY ADVANCE PAYMENTS) 082 ESTIMATED ACCRUALS (CONSTRUCTIVE RECEIPT) FOR AMOUNTS DUE AND PAYABLE TO CONTRACTORS/GRANTEES AT YEAR-END (ENTRY TO BE REVERSED AT BEGINNING OF FOLLOWING YEAR) 089 RECEIVING REPORTS - PARTIAL - (FOR EQUIPMENT, SUPPLIES, OR SERVICES PROVIDED UNDER ADVANCE PAYMENTS - OTHER THAN BY LETTER OF CREDIT - WHICH WERE NOT SPECIFICALLY OBLIGATED OR COMMITTED 08A ACCRUED BULK ESTIMATE OF TRUST FUND BENEFIT - ACCRUAL NOT PREVIOUSLY OBLIGATED 090 RECEIVING REPORTS - PARTIAL - (FOR EQUIPMENT, SUPPLIES, OR SERVICES PROVIDED UNDER ADVANCE PAYMENTS - OTHER THAN BY LETTER OF CREDIT - WHICH WERE PREVIOUSLY OBLIGATED) 091 RECEIVING REPORTS - FINAL - (NOT FINANCED BY ADVANCE PAYMENTS) 095 RECEIVING REPORTS - FINAL (FOR EQUIPMENT, SUPPLIES, OR SERVICES PROVIDED UNDER ADVANCE PAYMENTS - OTHER THAN LETTER OF CREDIT) 096 ACCRUED LEAVE EARNED/LIABILITY TO PAY 097 TRANSFER OF LEAVE BALANCES IN (+) OR OUT (-) 098 ESTIMATED MONTHLY ACCRUALS (CONSTRUCTIVE RECEIPTS) - FOR ESTIMATED UNPAID LIABILITIES OF CONTRACTOR/GRANTEES UNDER AWARDS FINANCED THROUGH OTHER FEDERAL AGENCIES 099 GRANTS MANAGEMENT FUND (MONTHLY ESTIMATED ACCRUALS) FOR ESTIMATED UNPAID LIABILITIES OF CONTRACTORS/GRANTEES UNDER AWARDS FINANCED THROUGH LETTERS OF CREDIT AND TIMING OF PAYMENTS ACTIVITIES 09A VALUE OF GOODS OR SERVICES ACQUIRED UNDER TRANSFER ACCOUNTS TO OTHER AGENCIES 102 EXERCISE OF OPTION TO PURCHASE UNDER A LEASE/PURCHASE AGREEMENT (CURRENT YEAR PORTION) 109 TO RECORD FORGIVENESS (CANCELLATION) OF ACCOUNT AND LOAN RECEIVABLES DUE TO OPERATION OF LAW, REGULATION, STATUTE, ETC. 10A ACQUISITION OF ASSETS UNDER A CAPITAL LEASE 10B TO APPLY PERIODIC LEASE PAYMENT TO LIABILITY ESTABLISHED AT TIME OF ACQUISITION 10C UNFUNDED ACTUARIAL FECA LIABILITIES 10D UNFUNDED FECA "CHARGEBACKS" RECEIVED FROM DEPARTMENT OF LABOR 10E ACTUARIAL LIABILITY FOR THE PHS COMMISSIONED OFFICER CORPS RETIREMENT SYSTEM 10F IMPUTED COSTS/FINANCING SOURCES FOR PENSION AND OTHER BENEFITS 10G CONTINGENT LIABILITY FOR CLAIMS TO BE PAID BY THE TREASURY JUDGEMENT FUND OR FUNDED BY AN OPDIV 110 TO RECORD ALLOWANCE FOR LOSS ON ACCOUNTS RECEIVABLE 111 TO RECORD ALLOWANCE FOR LOSS ON LOANS RECEIVABLE 112 TO RECORD ALLOWANCE FOR LOSS ON ACCRUED INTEREST RECEIVABLE 113 TO WRITE OFF UNCOLLECTIBLE ACCOUNTS RECEIVABLE - (NON-GOVT) 114 TO WRITE-OFF UNCOLLECTIBLE LOANS (NON-GOVERNMENT) 118 TO WRITE-OFF UNCOLLECTIBLE ACCRUED INTEREST 119 AMORTIZATION OF DEFERRED CHARGES TO EXPENSE 11A TO RECORD ALLOWANCE FOR LOSS ON PENALTIES, FINES AND ADMINISTRATIVE FEES RECEIVABLE ON DELINQUENT ACCOUNTS 11C TO RECORD ALLOWANCE FOR LOSS ON ACQUIRED COLLATERAL (UNFUNDED) 120 AMORTIZATION OF PREPAID EXPENSES UPON RECEIPT OF GOODS 121 EXERCISE OF OPTION TO PURCHASE UNDER A LEASE/PURCHASE AGREEMENT (PRIOR YEAR EXPENSE) 122 RECORD FINANCIAL ACCOUNTABILITY FOR PROPERTY (FEDERAL TITLE) IN CUSTODY OF OTHERS 126 TO RECORD LOANS RECEIVABLE (COLLECTIONS TO BE DEPOSITED TO MISCELLANEOUS RECEIPTS) 128 TO WRITE-OFF UNCOLLECTIBLE PENALTIES, FINES AND ADMINISTRATIVE FEES ON DELINQUENT ACCOUNTS RECEIVABLE 129 TO WRITE-OFF UNCOLLECTIBLE PENALTIES FINES AND ADMINISTRATIVE FEES ON DELINQUENT LOANS RECEIVABLE 12A TO RECLASSIFY PORTION OF LOANS RECEIVABLE AS CURRENT RECEIVABLE 12B RECLASSIFY PORTION OF LOANS RECEIVABLE - GUARANTEED/ PLEDGED AS CURRENT RECEIVABLE 12C RECLASSIFY PORTION OF LOANS RECEIVABLE - DEFAULTED AS CURRENT RECEIVABLE 12D TRANSFER LOANS RECEIVABLE AND ACCRUED INTEREST BETWEEN MULTI-YEAR ACCOUNTS ACCRUAL/INCOME 130 TO RECORD REIMBURSABLE REVENUE EARNED THAT WAS FINANCED BY AN ADVANCE 132 TO RECORD REIMBURSABLE REVENUE EARNED THAT WAS NOT FINANCED BY AN ADVANCE AND REQUIRES BILLING 133 SALE OF SCRAP MATERIAL AND OTHER REIMBURSABLES - GENERAL/TRUST FUND RECEIPTS 134 TO RECORD REIMBURSABLE REVENUE EARNED THAT WAS NOT FINANCED BY AN ADVANCE, BUT NOT YET READY TO BE BILLED 135 TO DISTRIBUTE UNBILLED CHARGES TO BILLED RECEIVABLES 136 ACCRUE IN BUDGETARY ACCOUNTS THE QUARTERLY AMOUNT OF LOAN REPAYMENTS DUE (1/4 OF ANNUAL EST LOAN COLLECTIONS) 138 ACCRUAL OF INSURANCE PREMIUMS 139 ACCRUED INTEREST EARNED ON RECEIVABLES AND LOANS 13A TO RECLASSIFY ACCTS RECEIVABLE AS NON-CURRENT RECEIVABLE 13B TO RECLASSIFY ACCOUNTS RECEIVABLE AS NON-CURRENT RECEIVABLE (AUDIT DISALLOWANCE) 140 ACCRUED INTEREST EARNED ON INVESTMENTS 142 AMORTIZATION OF DEFERRED CREDITS 143 AMORTIZATION OF DISCOUNTS ON SECURITIES PURCHASED 144 AMORTIZATION OF PREMIUM ON SECURITIES PURCHASED . 145 ACCOUNTS RECEIVABLE - ADVANCES AND REIMBURSEMENTS - BILLED TO FEDERAL AGENCIES - FOR UNEARNED INCOME 148 ACCRUED INTEREST, PENALTIES, FINES AND ADMINISTRATIVE FEES EARNED ON DELINQUENT ACCOUNTS RECEIVABLE 149 ACCRUED INTEREST, PENALTIES. FINES AND ADMINISTRATIVE FEES EARNED ON DELINQUENT LOANS RECEIVABLE DISBURSEMENTS FOR GOODS AND SERVICES PARTIAL FINAL OTHER 181 DISBURSEMENTS - PARTIAL - NOT PREVIOUSLY ACCRUED 182 DISBURSEMENTS - PARTIAL - PREVIOUSLY ACCRUED 183 DISBURSEMENTS - PAYROLLS - NOT PREVIOUSLY OBLIG OR ACCRUED 184 DISBURSEMENTS - PARTIAL - FOR LOANS AND INVESTMENTS AND ACCRUED INTEREST PURCHASED ON INVESTMENTS 185 RETURN ADVANCE WHEN COST OF REIMB ORDER IS LESS THAN ADVANCE 186 AUDIT DISALLOWANCE OFFSET AGAINST CURRENT YEAR GRANT/CONTRACT 189 TRAVEL ADVANCES AND EMERGENCY EMPLOYEE PAYMENTS APPLIED(NON-DISB) 190 DISBURSEMENT - FINAL - NOT PREVIOUSLY OBLIGATED OR ACCRUED 191 DISBURSEMENT - FINAL - NOT PREVIOUSLY ACCRUED 192 DISBURSEMENTS - COMPLETE OR FINAL - PREVIOUSLY ACCRUED 193 PAYMENT OF ACCRUED INTEREST PAYABLE 194 FINAL DISBURSEMENT - FOR LOANS AND INVESTMENTS AND ACCRUED INTEREST PURCHASED ON INVESTMENTS 195 REFUNDS FROM OTHER INCOME 196 REFUND FOR RETURN OF GOODS SOLD OR SERVICES RENDERED AFTER RECEIPT OF PAYMENT 198 DISBURSEMENTS - FINAL - (FOR LOST DISCOUNTS) 199 DISBURSEMENTS - FINAL - (FOR INTEREST PENALTIES) 19A LOANS MADE BY NON-FEDERAL LENDERS - GUARANTEED BY HHS 19B REPAYMENT OF BORROWING AUTHORITY FROM TREASURY (PUBLIC DEBT) AND FEDERAL FINANCING BANK (AGENCY DEBT) 19C DISBURSEMENT OF PRIOR ACCRUAL, RECORD BENEFIT PAYMENTS MADE BY PAYMENT CENTERS 19D TO RECORD ACQUIRED COLLATERAL-PENDING POSSIBLE LOAN DEFAULT 19E PAYMENT TO RELEASE PRIOR LIENS ON ACQUIRED COLLATERAL COLLECTIONS 220 COLLECTIONS (CASH RECEIPTS) - ADVANCES AND REIMBURSEMENTS BILLED 221 COLLECTION OF INCOME - NOT ANTICIPATED (FUNDS NOT RETURNED TO TREASURY)-INCLUDES PROCEEDS FROM SALE OF PROPERTY WHEN THERE IS A GAIN 223 COLLECTION OF PRINCIPAL ON LOANS OR DIRECT SALE 224 COLLECTION OF INTEREST ON LOANS (REPAYMENT OR OUTRIGHT SALE) AND AUDIT DISALLOWANCE 227 COLLECTION OF INSURANCE PREMIUMS 228 COLLECTION OF PRINCIPAL - REDEMPTION OF SECURITIES 22A COLLECTION OF INCOME FOR SALE OF PROPERTY WHEN THERE IS A LOSS 232 COLLECTIONS - ACCOUNTS RECEIVABLE - GENERAL/TRUST FUND RECEIPTS 235 COLLECTIONS - RECEIPT ACCOUNTS - NOT PREVIOUSLY ACCRUED - INCLUDES PROCEEDS FROM SALE OF PROPERTY WHEN THERE IS A GAIN 236 COLLECTIONS - REFUNDS AND AUDIT DISALLOWANCES BILLED 237 COLLECTION - REFUNDS - UNBILLED 238 RECEIVED ADVANCE FOR CONSOLIDATED WORKING FUND, MANAGEMENT AND REVOLVING FUNDS, AND DIRECT APPROPRIATION FOR REIMBURSABLE ORDERS 239 COLLECTION OF UNPAID PARTICIPATING AGENCY FUNDING NOTICES (IGA) FOR CONSOLIDATED WORKING FUNDS 23A COLLECTION OF INCOME (RETURNED TO TREASURY) FOR SALE OF PROPERTY WHEN THERE IS A LOSS 240 PROCEEDS FROM SALE OF PROPERTY AVAILABLE FOR EXP FROM THE APPROP 241 DEPOSIT AND SUSPENSE ACCOUNTS FOR DEDUCTIONS FOR TAXES, SAVINGS BONDS, AND OTHER TRANSACTIONS 242 COLLECTION OR REPAYMENT OF UNUSED TRAVEL ADVANCE AND EMERGENCY EMPLOYEE PAYMENTS 243 ADVANCES RECEIVED FROM OTHER FED AGENCIES UNDER LETTER OF CREDIT 246 COLLECTION OF ACCRUED INTEREST ON INVESTMENTS 247 REIMBURSEMENTS FOR TRAVEL EXPENSES FROM NON-FEDERAL SOURCES 248 COLLECTION OF INTEREST, PENALTIES, FINES AND ADMINISTRATIVE FEES ON DELINQUENT ACCOUNTS RECEIVABLE 249 COLLECTION OF INTEREST, PENALTIES, FINE AND ADMINISTRATIVE FEES ON DELINQUENT LOANS 250 RECORD ACQUIRED COLLATERAL RELATED TO PAY-OFF OF DEFAULTED LOAN AND ACCRUED INTEREST 251 RECORD PRIOR LIENS OUTSTANDING ON ACQUIRED COLLATERAL AS RESULT OF DEFAULTED LOAN GUARANTEES 252 TO ADJUST VALUE OF RECORDED COLLATERAL DOWN TO FAIR MARKET VALUE 253 TO ADJUST VALUE OF RECORDED COLLATERAL UP TO FAIR MARKET VALUE 254 RECORD SALE OF ACQUIRED COLLATERAL DISPOSAL AND EXCHANGE OF ASSETS 260 RECLASSIFICATION OF EQUIPMENT PENDING DISPOSAL 261 DISPOSITION OF PROPERTY BY TRANSFER, TRADE-IN OR SALE OUTSIDE THE AGENCY 262 ADJUSTMENT OF ACCUMULATED DEPRECIATION ON EQUIPMENT AND FIXED PROPERTY (DISPOSALS/EXCHANGES) WHEN THERE IS A GAIN 263 ALLOWANCE ON TRADE-IN EQUIPMENT (RESIDUAL VALUE) WHEN ALLOWANCE IS GREATER THAN BOOK VALUE 264 FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE FUNDS WILL BE USED TO PURCHASE REPLACEMENTS" - WHERE THERE IS A GAIN 265 FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE PROCEEDS WILL NOT BE USED TO PURCHASE REPLACEMENT PROPERTY" - WHEN THERE IS A GAIN 266 FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE FUNDS WILL BE USED AT A LATER TIME TO PURCHASE REPLACEMENTS" 267 PROCEEDS FROM SALE OF PROPERTY (PROPERTY TO BE REPLACED AT A LATER DATE) 268 EQUIPMENT LOANED TO CONTRACTORS AND GRANTEES 26A ADJUSTMENT OF ACCUMULATED DEPRECIATION ON EQUIPMENT AND FIXED PROPERTY (DISPOSALS/EXCHANGES) WHEN THERE IS A LOSS 26B FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE FUNDS WILL BE USED TO PURCHASE REPLACEMENTS" - WHERE THERE IS A LOSS 26C FOR MONIES RECEIVABLE ON DISPOSITION OF FIXED PROPERTY "WHERE THE PROCEEDS WILL NOT BE USED TO PURCHASE REPLACEMENT PROPERTY" - WHEN THERE IS A LOSS 26D RECORD LOSS ON LIQUIDATION OF PRIOR LIEN WHEN PAYMENT OF LIEN IS GREATER THAN RECORDED VALUE (LIABILITY) OF THE PRIOR LIEN 26E RECORD GAIN ON LIQUIDATION OF PRIOR LIEN WHEN PAYMENT OF LIEN IS LESS THAN RECORDED VALUE (LIABILITY) OF THE PRIOR LOAN 26F WRITE-OFF REMAINING VALUE OF ACQUIRED COLLATERAL WHEN THE RECORDED VALUE IS GREATER THAN AMOUNT REALIZED 26G WRITE-OFF REMAINING VALUE OF ACQUIRED COLLATERAL WHEN THE RECORDED VALUE IS LESS THAN THE AMOUNT REALIZED 26H PROPERTY TRANSFERRED-OUT WITHOUT REIMBURSEMENT TO OTHER FEDERAL AGENCY (PURCHASED PROPERTY ONLY) 26J ALLOWANCE ON TRADE-IN EQUIPMENT (RESIDUAL VALUE) WHEN ALLOWANCE IS LESS THAN BOOK VALUE INTER AND INTRA OPDIV/OFFICE TRANSACTIONS 270 TRANSFERS-OUT - INTRA-DEPARTMENTAL DELEGATION OF AUTHORITY (IDDA) 271 TRANSFERS-IN - INTRA-DEPARTMENTAL DELEGATION OF AUTHORITY (IDDA) 278 ALLOTMENT ISSUED FROM HEADQUARTERS TO REGIONAL/FIELD OFFICES (HEADQUARTERS ENTRY) 279 ALLOTMENTS RECEIVED AT REGIONAL FIELD OFFICES FROM HEADQUARTERS (REGIONAL/FIELD ENTRY) 280 ALLOWANCES ISSUED FROM HEADQUARTERS TO REGIONAL FIELD STATIONS (HEADQUARTERS ENTRY) 281 ALLOWANCES RECEIVED AT REGIONAL FIELD STATIONS FROM HEADQUARTERS (FIELD ENTRY) 282 APPROPRIATION REIMBURSEMENT TRANSFERRED FROM ACCOUNTING POINT TO HEADQUARTERS (FIELD ENTRY) 283 TRANSFER OF PROPERTY AND COSTS BETWEEN ACCOUNTING POINTS - ISSUING POINT 284 TRANSFER OF ACCUMULATED DEPRECIATION AND AMORTIZATION ON PROPERTY TRANSFERRED BETWEEN ACCOUNTING POINTS - ISSUING POINT 285 TRANSFER OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES BETWEEN ACCOUNTING POINTS - SENDING POINT 287 TRANSFERS OF UNCOLLECTIBLE REFUNDS FROM ACCOUNTING POINTS TO HQ 288 TRANSFERS OF UNCOLLECTIBLE REIMBURSEMENTS FROM ACCOUNTING POINTS TO HEADQUARTERS 289 TRANSFERS OF UNCOLLECTED GENERAL FUND RECEIPTS TO HEADQUARTERS 28A APPROPRIATION REIMBURSEMENT RECEIVED AT HEADQUARTERS FROM ACCOUNTING POINT (HEADQUARTERS ENTRY) 28B TRANSFER OF PROPERTY AND COSTS BETWEEN ACCOUNTING POINTS - RECEIVING POINT 28C TRANSFER OF ACCUMULATED DEPRECIATION AND AMORTIZATION ON PROPERTY TRANSFERRED BETWEEN ACCOUNTING POINTS - RECEIVING POINT 28D TRANSFER OF ACCOUNTS PAYABLE AND ACCRUED LIABILITIES BETWEEN ACCOUNTING POINTS - RECEIVING POINT 28E RECEIPT OF UNCOLLECTIBLE REFUNDS TRNSFRD FROM ACCOUNTING POINTS 28F RECEIPT OF UNCOLLECTIBLE REIMBURSEMENTS TRANSFERRED FROM ACCOUNTING POINTS 28G RECEIPT OF UNCOLLECTED GENERAL FUND RECEIPTS TRANSFERRED FROM ACCOUNTING POINTS 290 TRANSFER OF UNCOLLECTED TRAVEL ADVANCES BETWEEN ACCOUNTING POINTS WITHIN THE SAME APPROPRIATION - SENDING POINT 292 INTRA-FUND TRANSFERS BETWEEN WORK-IN-PROCESS ACCOUNT AND FOR WITHIN OFFICE TRANSFERS (WITHIN THE ACCOUNTING POINT BETWEEN WORK-IN-PROCESS ACCOUNTS AND OTHER ACTIVITIES) 293 SALES VALUE OF GOODS TRANSFERRED OUT (THIS ENTRY IS TAKEN FROM THE BILLING OR ADVICE OF TRANSFER) - ISSUING POINT 294 VALUE OF GOODS TRANSFERRED IN (THIS ENTRY IS TAKEN FROM INVOICE OR ADVISE OF TRANSFER) - RECEIVING POINT 296 TO RECLASSIFY LOANS SOLD FROM LOANS RECEIVABLE (DEBT BORROWING) TO LOANS REC - GUARANTEED/PLEDGED OR TO LOANS REC - DEFAULTED 297 TO RECORD RECLASSIFIED LOANS AS LOANS REC - GUARANTEED/PLEDGED 298 TO RECORD RECLASSIFIED LOANS AS LOANS RECEIVABLE - DEFAULTED . 29A TRANSFER OF UNCOLLECTED TRAVEL ADVANCES BETWEEN ACCOUNTING POINTS WITHIN THE SAME APPROPRIATION - RECEIVING POINT OTHER TRANSACTIONS 300 RECORD DEPRECIATION DIRECTLY TO WORK-IN-PROCESS INVENTORY 301 INDIRECT COSTS TRANSFERRED TO OVERHEAD ACCOUNT FOR SUBSEQUENT REALLOCATION TO COST CENTERS 302 ISSUANCES FROM INVENTORIES WITHIN THE APPROPRIATION FROM WHICH THE INVENTORIES WERE FUNDED - ISSUING POINT 303 RECEIPT OF ISSUANCES FROM INVENTORIES WITHIN THE APPROPRIATION FROM WHICH THE INVENTORIES WERE FUNDED - RECEIVING POINT 304 THIRD-PARTY DRAFTS ISSUED 305 PAYMENTS TO THIRD-PARTY DRAFT VENDORS FOR THIRD-PARTY DRAFTS HONORED 306 THIRD-PARTY DRAFTS ISSUED BY ANOTHER OPDIV 307 THIRD-PARTY DRAFTS ISSUED FOR ANOTHER OPDIV 308 THIRD-PARTY DRAFTS - COLLECTIONS 30A INVENTORIES ISSUED TO APPROPRIATIONS OTHER THAN THE FUNDING APPROPRIATION AND ISSUED FOR SALE - REIMBURSABLE 30B ISSUANCE OF SUPPLIES AND MATERIALS FROM INVENTORIES FOR USE IN OPERATIONS 310 ACCEPTANCE OF REIMBURSABLE ORDERS 31B ESTIMATED LOSS OF INVENTORY FOR SALE 31C ESTIMATED LOSS OF INVENTORY - RAW MATERIALS AND SUPPLIES 31D ESTIMATED LOSS OF INVENTORY - WORK IN PROCESS 31E ESTIMATED LOSS OF INVENTORY - FINISHED GOODS 31F ESTIMATED LOSS OF INVENTORY - OTHER 31J ADJUSTMENT TO STOCKPILED INVENTORY WHEN RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY 321 DEPRECIATION AND AMORTIZATION EXPENSE 322 INCREASE ADJUSTMENT OF RECORDED VALUE OF EQUIPMENT TO PHYSICAL INVENTORY 323 REDUCE VALUE OF RECORDED EQUIPMENT TO PHYSICAL INVENTORY VALUE 325 OVERHEAD CHARGES APPLIED TO WORK-IN PROCESS ACCOUNT 326 TRANSFER OF OVERHEAD CHARGES TO THE INVENTORY FOR ANIMALS, INCLUDING RESEARCH ANIMALS, AND OTHER AGRICULTURE PRODUCTS 327 TRANSFER OF INDIRECT COSTS FROM APPLIED OVERHEAD TO APPROPRIATE PROGRAMS/COST CENTERS 328 ACCTS RECEIVABLE - REFUNDS FOR RECOVERY OF PRIOR YEAR OBLIGATIONS - UNEXPIRED MULTI-YEAR AND NO-YEAR ACCOUNTS 329 DIRECT LABOR FOR ANIMALS, INCLUDING RESEARCH ANIMALS, AND CROPS PREVIOUSLY CHARGED TO OPERATING EXPENSES 330 ACCOUNTS RECEIVABLE - REFUNDS 331 RECLASSIFICATION OF OUTSTANDING ADVANCE TO REFUND RECEIVABLE 332 PREMIUMS ON SECURITIES PURCHASED 333 AUDIT DISALLOWANCE PENDING OR UNDER APPEAL 334 DISCOUNT ON PURCHASE OF SECURITIES 335 AUDIT DISALLOWANCE BECOMES COLLECTIBLE 336 RECORDS AMOUNT OF REIMBURSABLE EXPENSE INCURRED TO REIMBURSEMENT EARNED AND DISTRIBUTES COSTS TO UNFILLED ORDERS 338 DEFERRAL OF EXPENSES PREVIOUSLY CHARGED OFF 339 MARK-UP AND MARK-UP CANCELLATION ON INVENTORY 33A TO RESERVE ALLOWANCE AUTHORITY FOR LATER PERIOD 33B DISCOUNT ON SALE OF LOANS TO NON-FEDERAL ENTITY 340 MARK-UP CANCELLATION ON GOODS SOLD (SPECIAL SALES) 341 LOSS OF INVENTORY BY UNFORESEEN CIRCUMSTANCES 342 ANTICIPATED RECOVERY OF PROGRAM DISALLOWANCE 344 TO CAPITALIZE OPDIV DEVELOPED ADP/TC SOFTWARE 345 COLLECTION OF AUDIT DISALLOWANCE THROUGH PUBLIC ASSISTANCE AWARD ADJUSTMENT 347 SPOILAGE IN MANUFACTURING MATERIAL & SUPPLIES INVENTORY 348 SPOILAGE IN THE WORK-IN-PROCESS INVENTORY 349 SPOILAGE IN THE FINISHED GOODS INVENTORY 350 TRANSFER OF MANUFACTURING MATERIAL AND SUPPLIES TO INVENTORY FOR RESALE 351 TRANSFER OF MANUFACTURING MATERIAL AND SUPPLIES TO WORK-IN- PROCESS 352 TRANSFERS OF FINISHED GOODS FROM WORK-IN-PROCESS ACCOUNTS 353 MANUFACTURING MATERIAL AND SUPPLIES PRODUCED BY THE OPDIV THROUGH THE OPERATING EXPENSE ACCOUNT 355 DONATED ASSETS RECEIVED THAT MEET CAPITALIZATION CRITERIA 356 DONATED ASSETS RECEIVED THAT DO NOT MEET CAPITALIZATION CRITERIA 357 ASSETS TRANSFERRED-IN WITHOUT REIMBURSEMENT FROM OTHER FEDERAL AGENCIES THAT MEET CAPITALIZATION CRITERIA 358 ASSETS TRANSFERRED-IN WITHOUT REIMBURSEMENT FROM OTHER FEDERAL AGENCIES THAT DO NOT MEET CAPITALIZATION CRITERIA 360 TO TRANSFER OPERATING MATERIALS AND SUPPLIES HELD FOR USE TO OPERATING MATERIALS AND SUPPLIES HELD IN RESERVE FOR FUTURE USE 361 TO TRANSFER OPERATING MATERIALS AND SUPPLIES HELD FOR USE TO OPERATING MATERIALS AND SUPPLIES DEEMED EXCESS, OBSOLETE AND UNSERVICEABLE 362 TO TRANSFER INVENTORY HELD FOR SALE TO INVENTORY HELD IN RESERVE FOR FUTURE USE 363 TO TRANSFER INVENTORY HELD FOR SALE TO INVENTORY HELD FOR REPAIR 364 TO TRANSFER INVENTORY HELD FOR SALE TO INVENTORY DEEMED EXCESS, OBSOLETE AND UNSERVICEABLE 365 TO TRANSFER STOCKPILE MATERIALS HELD IN RESERVE TO STOCKPILE MATERIALS HELD FOR SALE ADJUSTING ENTRIES 400 REDISTRIBUTION OF EXPENSES WITHIN CAN 401 INCREASE TO WORK-IN-PROCESS INVENTORY ADJUSTMENT 403 YEAR-END TRANSFER OF DISBURSEMENTS FROM ACCOUNTING POINTS TO HEADQUARTERS - TRANSFERRING OFFICE 404 YEAR-END TRANSFER OF COLLECTIONS FROM ACCOUNTING POINTS TO HEADQUARTERS - TRANSFERRING OFFICE 405 YEAR-END TRANSFER OF REIMBURSEMENTS EARNED FROM ACCOUNTING POINTS TO HEADQUARTERS - TRANSFERRING OFFICE 406 ADJUSTMENT TO OPERATING MATERIALS AND SUPPLIES INVENTORY WHEN RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY 407 ADJUSTMENT OF INVENTORY FOR SALE WHEN RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY 408 TO ADJUST CREDIT BALANCE OF OVERHEAD ACCOUNT TO COST OF GOODS SOLD 409 PERIODIC REVIEW AND ADJUSTMENT OF COMPOSITE RATE OF DEPRECIATION AND ADJUSTMENT OF ACCUMULATED DEPRECIATION ACCOUNT 40A YEAR-END TRANSFER OF DISBURSEMENTS FROM ACCOUNTING POINTS TO HEADQUARTERS - RECEIVING OFFICE 40B YEAR-END TRANSFER OF COLLECTIONS FROM ACCOUNTING POINTS TO HEADQUARTERS - RECEIVING OFFICE 40C YEAR-END TRANSFER OF REIMBURSEMENTS EARNED FROM ACCOUNTING POINTS TO HEADQUARTERS - RECEIVING OFFICE 40D ADJUSTMENT OF INVENTORY HELD IN RESERVE FOR FUTURE USE WHEN THE RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY 40E ADJUSTMENT OF INVENTORY HELD FOR REPAIR WHEN THE RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY 40F ADJUSTMENT OF INVENTORY - EXCESS, OBSOLETE AND UNSERVICEABLE WHEN THE RECORDED VALUE EXCEEDS THE PHYSICAL INVENTORY 410 ADJUSTMENT OF FINISHED GOODS INVENTORY WHEN THE RECORDED VALUE EXCEEDS PHYSICAL INVENTORY 411 ADJUSTMENT OF RAW MATERIAL AND SUPPLIES INVENTORY WHEN BOOK VALUE EXCEEDS PHYSICAL INVENTORY 412 ADJUSTMENT OF OTHER RELATED PROPERTY TO INCLUDE INVENTORY OF ANIMALS AND AGRICULTURE PRODUCTS WHEN RECORDED VALUE EXCEEDS PHYSICAL INVENTORY 413 TO CLOSE VARIOUS MANUFACTURING SUPPLIES AND MATERIALS INVENTORY SUBACCOUNTS TO YEAR-END BALANCE 414 TO CLOSE THE VARIOUS WORK-IN-PROCESS SUBACCOUNTS TO YEAR-END BALANCE 415 TO CLOSE OUT VARIOUS FINISHED GOODS SUBACCOUNTS TO YEAR-END BALANCE 416 TO CLOSE VARIOUS INVENTORY FOR RESALE SUBACCOUNTS TO YEAR-END BALANCE 417 RECLASSIFICATION OF EXPENSE TO EARMARK AS EXTRAORDINARY ITEM IN FINANCIAL STATEMENT 418 TO RECORD THE WITHDRAWAL OF MISCELLANEOUS RECEIPTS COLLECTED FOR THE TREASURY 451 TO RECORD DIFFERENCE BETWEEN OPDIV FUND BALANCE AND AMOUNT REPORTED BY TREASURY AT YEAR-END . 489 WITHDRAWAL OF OBLIGATED AND UNOBLIGATED BALANCES OF CANCELED ANNUAL AND MULTIPLE YEAR BALANCES HCFA ENTRIES ONLY - PUBLIC ASSISTANCE CONTINGENCIES 501 ISSUANCE OF PUBLIC ASSISTANCE DEFERRAL NOTICE 503 ISSUANCE OF PUBLIC ASSISTANCE DISALLOWANCE NOTICE UPON DISAPPROVAL OF DEFERRED EXPENDITURES (Note: Closing entries on pages 20-24 have not been revised, but are under review. Revisions will be issued in a future transmittal.) CLOSING DISBURSING FUND SUBSIDIARY ACCOUNTS TO AUTHORITY FOR YEAR-END FUND BALANCES WITH TREASURY AND TO CLOSE TRANSFERS WITHOUT REIMBURSEMENT TO INVESTMENTS IN CAPITAL ASSETS 9AA CLOSING * 1012 TO 1011 * 9AB CLOSING * 1013 TO 1011 * 9AC CLOSING * 1014 TO 1011 * 9AD CLOSING * 1015 TO 1011 * CLOSING REVENUE AND GAIN ACCOUNTS AND EXPENSE AND LOSS ACCOUNTS TO NET RESULTS OF OPERATIONS AND UNFUNDED ACTUARIAL EXPENSES TO FUTURE FUNDING REQUIREMENTS 9BA CLOSING * 5100 TO 3310 * 9BB CLOSING * 5200 TO 3310 * 9BC CLOSING * 5301 TO 3310 * 9BD CLOSING * 5400 TO 3310 * 9BE CLOSING * 5500 TO 3310 * 9BF CLOSING * 5601 TO 3310 * 9BG CLOSING * 5602 TO 3310 * 9BH CLOSING * 5603 TO 3310 * 9BJ CLOSING * 5604 TO 3310 * 9BK CLOSING * 5700 TO 3310 * 9BM CLOSING * 5902 TO 3310 * 9BN CLOSING * 5903 TO 3310 * 9BP CLOSING * 7111 TO 3310 * 9BQ CLOSING * 7112 TO 3310 * 9BR CLOSING * 7190 TO 3310 * 9CA CLOSING * 6101 TO 3310 * 9CB CLOSING * 6102 TO 3310 * 9CC CLOSING * 6103 TO 3310 * 9CD CLOSING * 6104 TO 3210 * 9CE CLOSING * 6105 TO 3310 * 9CG CLOSING * 6107 TO 3310 * 9CH CLOSING * 6310 TO 3310 * 9CJ CLOSING * 6320 TO 3310 * 9CK CLOSING * 6330 TO 3310 * 9CM CLOSING * 6400 TO 3310 * 9CN CLOSING * 6500 TO 3310 * 9CP CLOSING * 6600 TO 3310 * 9CQ CLOSING * 7300 TO 3310 * 9CR CLOSING * 6901 TO 3310 * 9CS CLOSING * 6902 TO 3310 * 9CT CLOSING * 6903 TO 3310 * 9CU CLOSING * 6904 TO 3310 * 9CV CLOSING * 6905 TO 3310 * 9CW CLOSING * 7211 TO 3310 * 9CX CLOSING * 7212 TO 3310 * 9CY CLOSING * 7290 TO 3310 * 9CZ CLOSING * 7600 TO 3310 * CLOSING MISCELLANEOUS RECEIPTS REVENUE AND MISCELLANEOUS RECEIPTS COLLECTED (DEPOSITED) INTO UNCOLLECTED RECEIPTS 9DB CLOSING * 5302 TO 5990 * 9DC CLOSING * 5303 TO 5990 * 9DD CLOSING * 5901 TO 5990 * 9DE CLOSING * 6903 TO 6190 * CLOSING CURRENT YEAR NET RESULTS OF OPERATION TO CUMULATIVE RESULTS OF OPERATION AND OTHER SELECTED ACCOUNTS TO FUTURE FUNDING REQUIREMENTS 9EA CLOSING * 7402 TO 3310 * 9ED CLOSING * 6906 TO 3310 * 9EE CLOSING * 7401 TO 3501 * CLOSING UNUSED BUDGETARY RESOURCES ACCOUNTS (TO BE CARRIED FORWARD OR TO BE CARRIED AS EXPIRED/CANCELED) 9FA CLOSING * 4120 TO 4450 AND 4612 * 9FB CLOSING * 4160 TO 4450 AND 4612 * 9FC CLOSING * 4180 TO 4450 AND 4612 * 9FD CLOSING * 4210 TO 4450 AND 4612 * 9FE CLOSING * 4420 TO 4450 AND 4612 * 9FF CLOSING * 4320 TO 4450 AND 4612 * 9FG CLOSING * 4310 TO 4450 AND 4612 * 9FH CLOSING * 4320 TO 4450 AND 4612 * 9FJ CLOSING * 4420 TO 4450 AND 4612 * 9FK CLOSING * 4430 TO 4450 AND 4612 * 9FL CLOSING * 4410 TO 4450 AND 4612 * 9FO CLOSING * 4590 TO 4450 * 9FP CLOSING * 4511 TO 4450 * 9FQ CLOSING * 4512 TO 4450 * 9FR CLOSING * 4571 TO 4450 * 9FS CLOSING * 4572 TO 4450 * 9FT CLOSING * 4581 TO 4450 * 9FU CLOSING * 4582 TO 4450 * 9FV CLOSING * 4611 TO 4450 * 9FW CLOSING * 4612 TO 4450 * 9FX CLOSING * 4620 TO 4170 * 9FY CLOSING * 4630 TO 4450 * . CLOSING EXPENDED APPROPRIATIONS AND OTHER ACCOUNTS TO SOURCE OF FUNDING 9GA CLOSING * 4902 TO 4119, 4150, 4170, 4255 AND 4530 * 9GB CLOSING * 4930 TO 4119 AND 4150 * 9GC CLOSING * 4250 TO 4119, 4150 AND 4255 * 9GD CLOSING * 4113 TO 4119 AND 4150 * 9GE CLOSING * 4170 TO 4119 * 9GF CLOSING * 4190 TO 4119 * 9GK CLOSING * 4920 TO 4119, 4150 AND 4170 * 9GL CLOSING * 4920 TO 4210 * CLOSING UPWARD AND DOWNWARD ADJUSTMENT TO PRIOR YEAR OBLIGATIONS IN EXPIRED ACCOUNTS AND CANCELED OBLIGATIONS IN CANCELED YEAR'S ACCOUNTS 9HA CLOSING * 4871 TO 4801 AND 4872 TO 4802 * 9HB CLOSING * 4881 TO 4801 AND 4882 TO 4802 * 9HC CLOSING * 4820 TO 4801 AND 4802 * 9HJ CLOSING * 4971 TO 4901 AND 4972 TO 4902 * 9HK CLOSING * 4981 TO 4901 AND 4982 TO 4902 * CLOSING CANCELED YEAR'S ACCOUNTS AFTER ALL OBLIGATIONAL ADJUSTMENTS ARE MADE 9HD CLOSING * 4612 TO 4119, 4150 AND 4170 * 9HE CLOSING * 4612 TO 4210 * 9HF CLOSING * 4830 TO 4119, 4150 AND 4170 * 9HG CLOSING * 4830 TO 4210 * 9HH CLOSING * 4630 TO 4119, 4150 AND 4170 * TRANSACTION CODE ACCOUNTING ENTRY EXAMPLE |T-L|C-P|G-N|A-B|D-R|F-U| GL GL |ATH|ATH|TRN|APR|PRG|CST| FUND OBJECT TC# DR SUB CR SUB |SRC|TMG|TYP|CAT|FIN|CAT| GROUP CLASS 007 APPORTIONMENT - CATEGORY A & B | | | | | | | | | | | | | | A 4450 UNAPPORTIONED AUTHORITY | | | | | | | 000-599 D DIRECT PROGRAM | | | | | X | | 900-999 R REIMBURSABLE PROGRAM | | | | | X | | | | | | | | | 4512 APPORTIONMENT AVAILABLE FOR | | | | | | | 99.00 DISTRIBUTION - SUBSEQUENT | | | | | | | QUARTERS | | | | | | | AD CATEGORY A APPORTIONMENT | | | | | | | - DIRECT PROGRAM | | | | X | X | | AR CATEGORY A APPORTIONMENT | | | | | | | - REIMBURSABLE PROGRAM | | | | X | X | | BD CATEGORY B APPORTIONMENT | | | | | | | - DIRECT PROGRAM | | | | X | X | | BR CATEGORY B APPORTIONMENT | | | | | | | - REIMBURSABLE PROGRAM | | | | X | X | | | | | | | | | 4590 APPORTIONMENTS UNAVAILABLE | | | | | | | 99.01 FOR DISTRIBUTION - SUB QTRS | | | | | | | AD CATEGORY A APPORTIONMENT | | | | | | | - DIRECT PROGRAM | | | | X | X | | AR CATEGORY A APPORTIONMENT | | | | | | | - REIMBURSABLE PROGRAM | | | | X | X | | BD CATEGORY B APPORTIONMENT | | | | | | | - DIRECT PROGRAM | | | | X | X | | BR CATEGORY B APPORTIONMENT | | | | | | | - REIMBURSABLE PROGRAM | | | | X | X | |