Fiscal Year 2018 Reporting
U.S. Standard General Ledger
Debit 173900 Accumulated Depreciation on Buildings, Improvements, and
Renovations
Debit 174900 Accumulated Depreciation on Other Structures and Facilities
Debit 175900 Accumulated Depreciation on Equipment
Debit 181900 Accumulated Depreciation on Assets Under Capital Lease
Debit 182900 Accumulated Amortization on Leasehold Improvements
Debit 183900 Accumulated Amortization on Internal-Use Software
Debit 184900 Allowance for Depletion
Debit 189900 Accumulated Depreciation on Other General Property, Plant, and
Equipment
Debit 740000 Prior-Period Adjustments Due to Corrections of Errors
Debit 740100 Prior-Period Adjustments Due to Changes in Accounting Principles
Debit 740500 Prior-Period Adjustments Due to Corrections of Errors -Years
Preceding the Prior-Year
Credit 101000 Fund Balance With Treasury
Credit 111000 Undeposited Collections
Credit 112000 Imprest Funds
Credit 113000 Funds Held Outside of Treasury - Budgetary
Credit 119000 Other Cash
Credit 119400 Exchange Stabilization Fund (ESF) Assets - Holdings of Special
Drawing Rights (SDR)
Credit 119500 Other Monetary Assets
Credit 120000 Foreign Currency
Credit 131000 Accounts Receivable
Credit 132000 Funded Employment Benefit Contributions Receivable
Credit 132500 Taxes Receivable
Credit 133000 Receivable for Transfers of Currently Invested Balances
Credit 133500 Expenditure Transfers Receivable
Credit 134000 Interest Receivable - Not Otherwise Classified
Credit 134100 Interest Receivable - Loans
Credit 134200 Interest Receivable - Investments
Credit 134300 Interest Receivable - Taxes
Credit 135000 Loans Receivable
Credit 136000 Penalties and Fines Receivable - Not Otherwise Classified
Credit 136100 Penalties and Fines Receivable - Loans
Credit 136300 Penalties and Fines Receivable - Taxes
Credit 137000 Administrative Fees Receivable - Not Otherwise Classified
Credit 137100 Administrative Fees Receivable - Loans
Credit 137300 Administrative Fees Receivable - Taxes
Credit 138000 Loans Receivable - Troubled Assets Relief Program
Credit 138100 Interest Receivable - Loans - Troubled Assets Relief Program
Credit 141000 Advances and Prepayments
Credit 151100 Operating Materials and Supplies Held for Use
Credit 151200 Operating Materials and Supplies Held in Reserve for Future Use
Credit 151300 Operating Materials and Supplies - Excess, Obsolete, and
Unserviceable
Credit 151400 Operating Materials and Supplies Held for Repair
Credit 151600 Operating Materials and Supplies in Development
Credit 152100 Inventory Purchased for Resale
Credit 152200 Inventory Held in Reserve for Future Sale
Credit 152300 Inventory Held for Repair
Credit 152400 Inventory - Excess, Obsolete, and Unserviceable
Credit 152500 Inventory - Raw Materials
Credit 152600 Inventory - Work-in-Process
Credit 152700 Inventory - Finished Goods
