- DRAFT -
Balance Sheet Crosswalk- Reporting Year 2003, Fiscal Year 2003
Financial Statement Name USDA CFO Vision Line Number FSDW Line Number Account Title GL Account Number  Balance Status (End, Begin, Activity) FSDW Accounting Period Indicator GL Account Normal Balance Fund Category Vendor Type Category ** Entity or Non Entity Additional Comments          
BS 1A1 1 Statement Line- Fund Balance With Treasury
BS 1A1 1 Fund Balance with Treasury 1010 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A1 1 SF-224 Disbursements* 1011 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1A1 1 SF-224 Collections* 1012 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A1 1 OPAC Disbursements* 1013 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1A1 1 OPAC Collections* 1014 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A1 1 Non-224 Cash* 1015 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A1 1 Treasury Fund Balance Forward* 1018 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A1 1 Non 1219/1220 Cash* 1019 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A1 1 Fund Balance with Treasury 1010 E E1 Debit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 SF-224 Disbursements* 1011 E E1 Credit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 SF-224 Collections* 1012 E E1 Debit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 OPAC Disbursements* 1013 E E1 Credit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 OPAC Collections* 1014 E E1 Debit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 Non 224 Cash* 1015 E E1 Debit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 Treasury Fund Balance Forward* 1018 E E1 Debit U or D All Non-Entity Assets not for use by entity
BS 1A1 1 Non 1219/1220 Cash* 1019 E E1 Debit U or D All Non-Entity Assets not for use by entity          
BS 1A2 2 Statement Line- Investments
BS 1A2 2 Investments in U.S. Treasury Securities Issued by Public Debt 1610 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A2 2 Discount on U.S. Treasury Securities Issued by Public Debt 1611 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1A2 2 Premium on U.S. Treasury Securities Issued by Public Debt 1612 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A2 2 Amortization of Discount & Premium on U.S. Treasury Securities Issued by Public Debt 1613 E E1 Either Not = U or D All Entity Assets for use by entity
BS 1A2 2 Investments in Securities Other than Public Debt Securities 1620 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A2 2 Discount on Securities Other than Public Debt Securities 1621 E E1 Credit Not = U or D G Entity Assets for use by entity
BS 1A2 2 Premium on Securities Other than Public Debt Securities 1622 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A2 2 Amortization of Premium & Discount on Securities Other than Public Debt Securities 1623 E E1 Either Not = U or D G Entity Assets for use by entity
BS 1A2 2 Other Investments 1690 E E1 Debit Not = U or D G Entity Assets for use by entity        
BS 1A2 2 Other Investments 1690 E E1 Debit U or D G    
BS 1A3 3 Statement Line- Accounts Receivable, Net
BS 1A3 3 Accounts Receivable 1310 E E1 Debit Not = U or D G Assets for use by entity
BS 1A3 3 Accounts Receivable-Unbilled (Federal)* 1311 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Accounts Receivable - Billed* 1312 E E1 Debit Not = U or D G Assets for use by entity
BS 1A3 3 Accounts Receivable-Billed (Federal)* 1313 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Cancelled Checks Pend Conf - Federal* 1314 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Cancelled Checks Pend Conf - Federal* 1315 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Receivable from Interfund* 1317 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Allowance for Loss - Writeoff* 1318 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Allowance for Loss on Accounts Receivable 1319 E E1 Credit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Employment Benefit Contributions Receivable 1320 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Receivable for Allocation Transfers 1330 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A3 3 Accounts Receivable 1310 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Accounts Receivable-Unbilled (Federal)* 1311 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Accounts Receivable - Billed*   1312 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Accounts Receivable - Billed (Federal)* 1313 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Cancelled Checks Pend Conf - Federal* 1314 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Cancelled Checks Pend Conf - Federal* 1315 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Receivable from Interfund* 1317 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Allowance for Loss - Writeoff* 1318 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Allowance for Loss on AccountsReceivable 1319 E E1 Credit U or D G Non-Entity Assets not for use by entity
BS 1A3 3 Interest, Penalty & Administrative Fees Receivable (Related to Accounts Receivable) 1340 E E1 Debit U or D G Non-Entity Assumes only accounts receivable in this account. Assets not for use by entity.
BS 1A3 3 Allowance for Loss on AccountsReceivable 1349 E E1 Credit U or D G Non-Entity Assumes only accounts receivable in this account. Assets not for use by entity.          
BS 1A4 4 Statement Line- Other
BS 1A4 4 Loans Receivable 1350 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Claims Receivable- Over Ten Years* 1354 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Allowance for Loss on Loans Receivable 1359 E E1 Credit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Total CAS Rec to Ledg Xwalk* 1398 E E1 Credit All G Assets for use by entity
BS 1A4 4 Allowance for Subsidy* 1399 E E1 Credit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Advances to Others 1410 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Advances to Others - Federal* 1411 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Prepayments 1450 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Prepaid Subsidy Expense* 1453 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Prepaid Subsidy Expense - OFD* 1454 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Prepaid Subsidy Expense - Grants* 1455 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Unrequisitioned Authorized Appropriations 1920 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1A4 4 Receivable from Appropriations 1921 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Other Assets 1990 E E1 Debit Not = U or D G Entity Assets for use by entity
BS 1A4 4 Advances to Others 1410 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A4 4 Advances to Others - Federal* 1411 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A4 4 Prepayments 1450 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A4 4 Prepaid Subsidy Expense* 1453 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A4 4 Prepaid Subsidy Expense - OFD* 1454 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A4 4 Prepaid Subsidy Expense - Grants* 1455 E E1 Debit U or D G Non-Entity Assets not for use by entity
BS 1A4 4 Other Assets 1990 E E1 Debit U or D G Non-Entity Assets not for use by entity          
BS 1B 5 Statement Line- Total Intragovernmental
BS 1B 5 CALCULATION VALUE: Line 1+ Line 2 + Line 3 + Line 4          
BS 1C6 6 Statement Line- Cash and Other Monetary Assets
BS 1C6 6 Undeposited Collections 1110 E E1 Debit  All All Entity Assets for use by entity
BS 1C6 6 Imprest Funds 1120 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C6 6 Funds Held by the Public 1130 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C6 6 Other Cash 1190 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C6 6 Other Monetary Assets 1195 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C6 6 Foreign Currency 1200 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C6 6 Imprest Funds 1120 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C6 6 Other Cash 1190 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C6 6 Other Monetary Assets 1195 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C6 6 Foreign Currency 1200 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C6 6 Seized Monetary Instruments 1531 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C6 6 Seized Cash Deposited 1532 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity          
BS 1C1 7 Statement Line- Investments
BS 1C1 7 Investments in Securities Other than Public Debt Securities 1620 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C1 7 Discount on Securities Other than Public Debt Securities 1621 E E1 Credit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C1 7 Premium on Securities Other than Public Debt Securities 1622 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C1 7 Amortization of Premium & Discount on Securities Other than Public Debt Securities 1623 E E1 Either Not = U or D E, N, or S Entity Assets for use by entity
BS 1C1 7 Other Investments 1690 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C1 7 Other Investments 1690 E E1 Debit U or D E, N, or S              
BS 1C2 8 Statement Line- Accounts Receivable, Net
BS 1C2 8 Accounts Receivable - Unbilled 1310 E E1 Debit Not = U or D E, N, or S Entity Other than taxes receivable
BS 1C2 8 Accounts Receivable-Unbilled (Federal)* 1311 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C2 8 Accounts Receivable - Billed* 1312 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C2 8 Accounts Receivable-Billed (Federal)* 1313 E E1 Debit Not = U or D E, N, or S Assets for use by entity
BS 1C2 8 Cancelled Checks Pend Conf - Federal* 1314 E E1 Debit Not = U or D E, N, or S Assets for use by entity
BS 1C2 8 Allowance for Loss - Writeoff* 1318 E E1 Debit Not = U or D E, N, or S Assets for use by entity
BS 1C2 8 Allowance for Loss on Accounts Receivable 1319 E E1 Credit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C2 8 Employment Benefit Contributions Receivable 1320 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C2 8 Interest, Penalty & Administrative Fees Receivable   (Related to Accts Receivable) 1340 E E1 Debit Not = U or D E, N, or S Entity Assumes only accounts receivable in this account. Assets for use by entity
BS 1C2 8 Allowance for Loss on Interest Receivable 1349 E E1 Credit Not = U or D E, N, or S Entity Assumes only accounts receivable in this account. Assets for use by entity
BS 1C2 8 Accounts Receivable - Unbilled 1310 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C2 8 Accounts Receivable - Billed* 1312 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C2 8 Accounts Receivable - Billed (Federal)* 1313 E E1 Debit U or D E, N, or S Assets not for use by entity
BS 1C2 8 Cancelled Checks Pend Conf - Federal* 1314 E E1 Debit U or D E, N, or S Assets not for use by entity
BS 1C2 8 Allowance for Loss - Writeoff* 1318 E E1 Debit U or D E, N, or S Assets not for use by entity
BS 1C2 8 Allowance for Loss on AccountsReceivable 1319 E E1 Credit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C2 8 Interest, Penalty & Administrative Fees Receivable (Related to Accounts Receivable) 1340 E E1 Debit U or D E, N, or S Non-Entity Assumes only accounts receivable in this account. Assets not for use by entity
BS 1C2 8 Allowance for Loss on AccountsReceivable 1349 E E1 Credit U or D E, N, or S Non-Entity Assumes only accounts receivable in this account. Assets not for use by entity          
BS 1C5 9 Statement Line- Loans Receivable and Related Foreclosed Property, Net
BS 1C5 9 Claims Receivable- Over Ten Years* 1354 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C5 9 Total CAS Rec to Ledg Xwalk* 1398 E E1 Credit All N Assets for use by entity
BS 1C5 9 Allowance for Subsidy 1399 E E1 Credit Not = U or D E, N, or S Entity Assets for use by entity          
BS 1C7 10 Statement Line- Inventory and Related Property, Net
BS 1C7 10 Operating Materials & Supplies Held for Use 1511 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Operating Materials & Supplies Held in Reserve for Future Use 1512 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Operating Material & Supplies - Excess, Unserviceable & Obsolete 1513 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Allowance - Operating Materials & Supplies * 1519 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory Purchased for Resale 1521 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory Held in Reserve for Future Sale 1522 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory Held for Repair 1523 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory - Excess, Obsolete & Unserviceable 1524 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory - Raw Materials 1525 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory - Work in Process 1526 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory - Finished Goods 1527 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Inventory - Allowance 1529 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Forfeited Property Held for Sale 1541 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Forfeited Property Held for Donation or Use 1542 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Forfeited Property - Allowance 1549 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C7 10 Commodities Held Price Support Stabilized 1561 E E1 Debit Not = U or D All Assets for use by entity
BS 1C7 10 Commodities-Allowance 1569 E E1 Credit Not = U or D All Assets for use by entity
BS 1C7 10 Stockpile Materials Held in Reserve 1571 E E1 Debit Not = U or D All Assets for use by entity
BS 1C7 10 Stockpile Materials Held for Sale 1572 E E1 Debit Not = U or D All Assets for use by entity
BS 1C7 10 Other Related Property 1591 E E1 Debit Not = U or D All Assets for use by entity
BS 1C7 10 Other Related Property Allowance 1599 E E1 Credit Not = U or D All   Assets for use by entity          
BS 1C8 11 Statement Line- General Property, Plant, and Equipment, Net
BS 1C8 11 Land* 1710 E E1 Debit All All Entity Assets for use by entity
BS 1C8 11 Land and Land Rights 1711 E E1 Debit All All Entity Assets for use by entity
BS 1C8 11 Improvements to Land 1712 E E1 Debit All All Entity Assets for use by entity
BS 1C8 11 Accumulated Depreciation on Improvements to Land 1719 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Construction-in-Progress 1720 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Buildings, Improvements & Renovations 1730 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Accumulated Depreciation on Buildings, Improvements & Renovations 1739 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Other Structures & Facilities 1740 E E1 Debit All All Entity Assets for use by entity
BS 1C8 11 Accumulated Depreciation on Other Structures and Facilities 1749 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Equipment 1750 E E1 Debit All All Entity Assets for use by entity
BS 1C8 11 Accumulated Depreciation on Equipment 1759 E E1 Credit All All Entity Assets for use by entity
BS 1C8 11 Assets under Capital Lease 1810 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Accumulated Depreciation on Assets Under Capital Lease 1819 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Leasehold Improvements 1820 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Accumulated Amortization on Leasehold Improvements 1829 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Information Technology Software 1830 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Internet - Use Software in Development 1832 E E1 Debit Not = U or D All
BS 1C8 11 Accumulated Amortization on Information Technology Software 1839 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Other Natural Resources 1840 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Allowance for Depletion 1849 E E1 Credit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Other General Property, Plant & Equipment 1890 E E1 Debit Not = U or D All Entity Assets for use by entity
BS 1C8 11 Deferred Debits* 1891 E E1 Debit Not = U or D All Entity Assets for use by entity          
BS 1C9 12 Statement Line- Other
BS 1C9 12 Advances to Others 1410 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C9 12 Advances to Others - Federal* 1411 E E1 Debit Not = U or D E, N, or S Assets for use by entity
BS 1C9 12 Prepayments 1450 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C9 12 Other Assets 1990 E E1 Debit Not = U or D E, N, or S Entity Assets for use by entity
BS 1C9 12 Advances to Others 1410 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C9 12 Prepayments 1450 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C9 12 Prepaid Subsidy Expense* 1453 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C9 12 Prepaid Subsidy Expense - OFD* 1454 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C9 12 Prepaid Subsidy Expense - Grants* 1455 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity
BS 1C9 12 Other Assets 1990 E E1 Debit U or D E, N, or S Non-Entity Assets not for use by entity          
BS 1D 13 Statement Line- Total Assets
BS 1D 13 CALCULATION VALUE: Line 5 + Line 6 + Line 7 + Line 8 + Line 9 + Line 10 + Line 11 + Line 12          
BS 4A1 14 Statement Line- Accounts Payable
BS 4A1 14 Accounts Payable 2110 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Accounts Payable Billed - Federal* 2111 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Accounts Payable - Treasury* 2114 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Accounts Payable - Interfund* 2115 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Disbursement in Transit 2120 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Disbursement in Transit - Federal 2121 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Accrued Interest Payable 2140 E E1 Credit ALL G Liabilities Covered by Budgetary Resources
BS 4A1 14 Accrued Interest Payable - Federal (Related to Accounts Payable)* 2141 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A1 14 Liability for Allocation Transfers 2150 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources          
BS 4A2 15 Statement Line- Debt
BS 4A2 15 Principal Payable to Treasury 2510 E E1 Credit ALL ALL Entity Liabilities Covered by Budgetary Resources
BS 4A2 15 Principal Payable to the Federal Financing Bank 2520 E E1 Credit ALL ALL Entity Liabilities Covered by Budgetary Resources
BS 4A2 15 Securities Issued by Federal Agencies under General & Special Financing Authority, Net 2530 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A2 15 Participation Certificates 2540 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A2 15 Other Debt 2590 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources          
BS 16 Statement Line- Other
BS 4A4 16 Resources Payable to Treasury 2970 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A5 16 Unfunded FECA Liability 2225 E E1 Credit ALL ALL Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Contract Holdbacks 2130 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Contract Holdbacks - Federal* 2131 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Other Accrued Liabilities 2190 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Other Accrued Liabilities - Federal 2191 E E1 Credit ALL G Liabilities Covered by Budgetary Resources
BS 4A6 16 Total CAS Pay to Ledg Xwalk* 2198 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Accrued Funded Payroll & Benefits 2210 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Employer Contributions & Payroll Taxes Payable 2213 E E1 Credit ALL ALL Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Other Post-Employment Benefits Due and Payable 2215 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Advances from Others 2310 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Advances from Others - Federal* 2311 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Deferred Credits 2320 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Deferred Credits - CUO* 2321 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Liability for Deposit Funds and Clearing 2400 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Liability for Deposit Funds & Suspense Accounts - Federal* 2401 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Contingent Liabilities - Federal * 2921 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Liability for Subsidy Related to Undisbursed Loans 2950 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Liab Undisbursed OFD Subsidy* 2953 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Liab Undisb FFP Grant Subsidy* 2954 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Custodial Liability 2980 E E1 Credit ALL G Liabilities Covered by Budgetary Resources
BS 4A6 16 Other Liabilities 2990 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Other Liabilities - Federal * 2991 E E1 Credit ALL G Entity Liabilities Covered by Budgetary Resources
BS 4A6 16 Other Accrued Liabilities 2690 E E1 Credit ALL G Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Contingent Liabilities 2920 E E1 Credit ALL G Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Accounts Payable Canceled 2960 E E1 Credit ALL G Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Accounts Payable Canceled - Federal* 2961 E E1 Credit ALL G Entity Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Capital Lease Liability 2940 E E1 Credit ALL G Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Other Liabilities Unfunded 2992 E E1 Credit ALL G Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4A6 16 Other Liabilities-Federal Unfunded 2993 E E1 Credit ALL G Non-Entity Liabilities Not Covered by Budgetary Resources          
BS 4B 17 Statement Line- Total Intragovernmental
BS 4B 17 CALCULATION VALUE: Line 14 + Line 15 + Line 16          
BS 4C1 18 Statement Line- Accounts Payable
BS 4C1 18 Accounts Payable Billed 2110 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C1 18 Accounts Payable Billed - Federal* 2111 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C1 18 Accounts Payable - Treasury* 2114 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C1 18 Accounts Payable - Interfund* 2115 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C1 18 Disbursement in Transit 2120 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C1 18 Disbursement in Transit - Federal 2121 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C1 18 Accrued Interest Payable - (Related to Accounts Payable) 2140 E E1 Credit ALL E, N, or S Entity Related to accounts payable. Liabilities Covered by Budgetary Resources          
BS 4C3 19 LOAN GUARANTEE LIABILITY-NO USDA ACCOUNTS SPECIFIED             Entity            
BS 4C2 20 Statement Line- Debt Held by the Public
BS 4C2 20 Securities Issued by Federal Agencies under General & Special Financing Authority, Net 2530 E E1 Credit ALL E, N, or S Entity Related to debt. Liabilities Covered by Budgetary Resources
BS 4C2 20 Participation Certificates 2540 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources          
BS 4C4 21 Statement Line- Environmental and Disposal Liabilities
BS 4C4 21 Accrued Cleanup Cost 2995 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C4 21 Accrued Cleanup Cost 2995 E E1 Credit ALL G Non-Entity Liabilities Not Covered by Budgetary Resources          
BS 4C5 22 Statement Line- Other
BS 4C5 22 Other Unfunded Employee Related Liabilities 2290 E E1 Credit ALL ALL Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4C5 22 Actuarial FECA Liabilty 2650 E E1 Credit ALL ALL Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4C6 22 Unfunded Leave 2220 E E1 Credit ALL ALL Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Contract Holdbacks 2130 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Other Accrued Liabilities 2190 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Other Accrued Liabilities - Federal 2191 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Total CAS Pay to Ledg Xwalk* 2198 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Accrued Funded Payroll & Benefits 2210 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Advances from Others 2310 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Advances from Others - Federal* 2311 E E1 Credit ALL E, N, or S Liabilities Covered by Budgetary Resources
BS 4C7 22 Deferred Credits 2320 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Deferred Credits - CUO* 2321 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Liability for Deposit Funds & Suspense Accounts 2400 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Liability for Deposit Funds & Suspense Accounts - Federal* 2401 E E1 Credit ALL E, N, or S Liabilities Covered by Budgetary Resources
BS 4C7 22 Actuarial Pension Liabilty 2610 E E1 Credit ALL ALL Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Custodial Liability 2980 E E1 Credit ALL E, N, or S Liabilities Covered by Budgetary Resources          
BS 4C7 22 Other Liabilities 2990 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Other Liabilities - Federal * 2991 E E1 Credit ALL E, N, or S Entity Liabilities Covered by Budgetary Resources
BS 4C7 22 Other Accrued Liabilities 2690 E E1 Credit ALL E, N, or S Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Contingent Liabilities 2920 E E1 Credit ALL E, N, or S Non-Entity Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Capital Lease Liability 2940 E E1 Credit ALL E, N, or S Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Accounts Payable Canceled 2960 E E1 Credit ALL E, N, or S Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Other Liabilities Unfunded 2992 E E1 Credit ALL E, N, or S Liabilities Not Covered by Budgetary Resources
BS 4C7 22 Other Liabilities-Federal Unfunded 2993 E E1 Credit ALL E, N, or S   Liabilities Not Covered by Budgetary Resources          
BS 6 23 Statement Line- Total Liabilities
BS 6 23 CALCULATION VALUE: Line 17 + Line 18 + Line 19 + Line 20 + Line 21 + Line 22        
BS   24 Statement Line- Commitments and Contingencies-NO USDA ACCOUNTS SPECIFIED                          
BS 7 25 Statement Line- Unexpended Appropriations
BS 7 25 Unexpended Appropriations 3100 E E1 Credit ALL ALL Non-Entity
BS 7 25 Unexpended Appropriations-Approp. Received 3101 E E1 Credit ALL ALL
BS 7 25 Unexpended Appropriations-Transfers In 3102 E E1 Credit ALL ALL
BS 7 25 Unexpended Appropriations-Transfers Out 3103 E E1 Credit ALL ALL
BS 7 25 Appropriated Capital Funding Canceled Payables 3105 E E1 Debit ALL ALL
BS 7 25 Unexpended Appropriations-Adjustments 3106 E E1 Credit ALL ALL
BS 7 25 Unexpended Appropriations-Used 3107 E E1 Credit ALL ALL
BS 7 25 Unexpended Appropriations-Prior Period Adjustments 3109 E E1 Credit ALL ALL              
BS 8 26 Statement Line- Cumulative Results of Operations
BS 8 26 Cumulative Results of Operations 3310 E E1 Credit ALL ALL Entity
BS 8 26 Reversed for FACTS rounding differences 3220 E E1 Credit Not = U or D ALL
BS 8 26 Reserve 3311 E E1 Credit Not = U or D ALL Entity
BS 8 26 Revenue from Goods Sold 5100 B B1 Credit ALL ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Revenue from Goods Sold - Fed 5101 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue from Goods Sold 5109 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue from Goods Sold Fed 5110 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Revenue from Services Provided 5200 B B1 Credit Not = U or D ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Revenue from Services Provided - Fed 5201 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Reserve Revenue 5202 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue from Good Sold Fed 5208 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue for Service Provided 5209 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest and Penalties Revenue 5300 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest and Penalties Revenue - Fed 5301 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Earned Cup Allocation 5304 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Earned CUO Allocation 5305 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Income Re-Estimates 5306 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Income Subsidy 5307 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Revenue 5310 B B1 Credit ALL ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Interest and Penalties Revenue - Fed 5311 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue Interest 5318 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue for Interest 5319 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Penalties, Fines & Admin Fee Recd 5320 B B1 Credit All ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Renalties & Fine Revenue - Fed 5321 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue 5329 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue Penalty & Fine - Fed 5330 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Benefit Program Revenue 5400 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue Benefit Program Revenue 5409 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue Benefit Program Revenue - Fed 5410 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Insurance & Guarantee Premium Rev 5500 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Rev Insurance and Gaurant 5509 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Rev Insurance and Gaurant - Fed 5510 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Donated Revenue - Financial Resolution 5600 B B1 Credit Not = U or D ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Donated Revenue - Federal 5601 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue for Donations- Federal 5608 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue for Donations - Financial 5609 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Donated Revenue Non Financial 5610 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Donated Revenue Non Financial Federal 5618 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Donated Revene Non Financial 5619 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Expended Appropriations 5700 B B1 Credit Not = U or D ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Appr Cap Used - Expenses 5701 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Appr Cap Used - Inventory 5702 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Appr Cap Used - Fixed Assets 5703 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Subsidy Capital Used Foreign 5711 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Fin Sources Trans in Without Reimb 5720 B B1 Credit ALL ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Fin Sources Trans out Without Reimb 5730 B B1 Debit ALL ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Appropriations Ermkd Receipt - Transferred In 5740 B B1 Credit Not = U or D ALL
BS 8 26 Appropriations Ermkd Receipt - Transferred Out 5745 B B1 Debit Not = U or D ALL
BS 8 26 Expired Financing Sources- Transferred In 5750 B B1 Credit Not = U or D ALL
BS 8 26 Nonexpired Financing Sources - Transferred In 5755 B B1 Credit Not = U or D ALL
BS 8 26 Expired Financing Sources- Transferred Out 5760 B B1 Debit Not = U or D ALL
BS 8 26 Imputed Financing Sources 5780 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Financing Sources 5790 B B1 Either Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Adjustment of Appropriation Used 5799 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Tax Revenue Collected 5800 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenues for Taxes 5809 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Tax Revenue Refunds 5890 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Revenue 5900 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Revenue - Federal 5901 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Revenue for Other Revenue 5909 B B1 Debit ALL ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Collections for Others 5990 B B1 Debit ALL ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Operating Expenses/Program Costs 6100 B B1 Debit ALL ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Operation/Program Expenses 6101 B B1 Debit ALL ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Amortization-Leasehold Improvements 6102 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Bad Debt Expense 6103 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Non-Production Cost 6104 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Unfunded Payroll and Benefits 6105 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Depreciation Expense 6106 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Unfunded Expenses Public 6107 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Unfunded Expenses Federal 6108 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Non-Program Costs 6109 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Contra Bad Debt Incurred Others 6190 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Adjustment to Subsidy Expense 6199 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Expense on Borrowing 6310 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Interest Expenses on Securities 6320 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Interest Expenses 6330 B B1 Debit Not = U or D ALL Entity To account for period 15 transactions since they should close into 3310
BS 8 26 Other Interest Exp-Federal 6331 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Benefit Program Expenses 6400 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Cost of Goods Sold 6500 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Cost of Goods Sold - Federal 6501 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Applied Overhead 6600 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Cost Capitalization Offset 6610 B B1 Debit Not = U or D ALL
BS 8 26 Deprec. Amort., and Depletion 6710 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Bad Debt Expense 6720 B B1 Debit ALL ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Imputed Costs 6730 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Expense not Req Budgetary Resources 6790 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Future Funded Expenses 6800 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Employee Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 B B1 Debit Not = U or D ALL
BS 8 26 Non Production Costs 6900 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Expense 6901 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Reimbursable Expenses 6902 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Reimbursable Expenses - Fed 6903 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Unfunded Expense Federal 6905 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Expense Federal 6906 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Heritage Asset-non production cost 6907 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Stewardship Land-non-production cost 6908 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Gains on Disposition of Assets 7110 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Gains-Disposition of Assets/Non Production Cost 7111 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Losses-Disposition of Assets/Non Production Cost 7211 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Gains 7190 B B1 Credit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Losses on Disposition of Assets 7210 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Other Losses 7290 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Extraordinary Items 7300 B B1 Either Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Prior Period Adjustments 7400 B B1 Either ALL ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Distribution of Income - Divid 7500 B B1 Debit Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Changes in Actuarial Liability 7600 B B1 Either Not = U or D ALL To account for period 15 transactions since they should close into 3310
BS 8 26 Revenue from Goods Sold 5100 A A1 Credit ALL ALL Entity
BS 8 26 Revenue from Goods Sold - Fed 5101 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue from Goods Sold 5109 A A1 Debit Not = U or D ALL
BS 8 26 Contra Revenue from Goods Sold Fed 5110 A A1 Debit Not = U or D ALL
BS 8 26 Revenue from Services Provided 5200 A A1 Credit ALL ALL Entity
BS 8 26 Revenue from Services Provided - Fed 5201 A A1 Credit Not = U or D ALL
BS 8 26 Reserve Revenue 5202 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue from Good Sold Fed 5208 A A1 Debit Not = U or D ALL
BS 8 26 Contra Revenue for Service Provided 5209 A A1 Debit Not = U or D ALL
BS 8 26 Interest and Penalties Revenue 5300 A A1 Credit Not = U or D ALL
BS 8 26 Interest and Penalties Revenue - Fed 5301 A A1 Credit Not = U or D ALL
BS 8 26 Interest Earned Cup Allocation 5304 A A1 Credit Not = U or D ALL
BS 8 26 Interest Earned CUO Allocation 5305 A A1 Credit Not = U or D ALL
BS 8 26 Interest Income Re-Estimates 5306 A A1 Credit Not = U or D ALL
BS 8 26 Interest Income Subsidy 5307 A A1 Credit Not = U or D ALL
BS 8 26 Interest Revenue 5310 A A1 Credit ALL ALL Entity
BS 8 26 Interest and Penalties Revenue - Fed 5311 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue Interest 5318 A A1 Debit Not = U or D ALL
BS 8 26 Contra Revenue for Interest 5319 A A1 Debit Not = U or D ALL
BS 8 26 Penalties, Fines & Admin Fee Recd 5320 A A1 Credit  All ALL
BS 8 26 Renalties & Fine Revenue - Fed 5321 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue 5329 A A1 Debit Not = U or D ALL
BS 8 26 Contra Revenue Penalty & Fine - Fed 5330 A A1 Debit Not = U or D ALL
BS 8 26 Benefit Program Revenue 5400 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue Benefit Program Revenue 5409 A A1 Debit Not = U or D ALL
BS 8 26 Contra Revenue Benefit Program Revenue - Fed 5410 A A1 Debit Not = U or D ALL
BS 8 26 Insurance & Guarantee Premium Rev 5500 A A1 Credit Not = U or D ALL
BS 8 26 Contra Rev Insurance and Gaurant 5509 A A1 Debit Not = U or D ALL
BS 8 26 Contra Rev Insurance and Gaurant - Fed 5510 A A1 Debit Not = U or D ALL
BS 8 26 Donated Revenue - Financial Resolution 5600 A A1 Credit ALL ALL Entity
BS 8 26 Donated Revenue - Federal 5601 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue for Donations- Federal 5608 A A1 Debit Not = U or D ALL
BS 8 26 Contra Revenue for Donations - Financial 5609 A A1 Debit Not = U or D ALL
BS 8 26 Donated Revenue Non Financial 5610 A A1 Credit Not = U or D ALL
BS 8 26 Contra Donated Revenue Non Financial Federal 5618 A A1 Debit Not = U or D ALL
BS 8 26 Contra Donated Revene Non Financial 5619 A A1 Debit Not = U or D ALL
BS 8 26 Expended Appropriations 5700 A A1 Credit ALL ALL Entity
BS 8 26 Appr Cap Used - Expenses 5701 A A1 Credit Not = U or D ALL
BS 8 26 Appr Cap Used - Inventory 5702 A A1 Credit Not = U or D ALL
BS 8 26 Appr Cap Used - Fixed Assets 5703 A A1 Credit Not = U or D ALL
BS 8 26 Subsidy Capital Used Foreign 5711 A A1 Credit Not = U or D ALL
BS 8 26 Fin Sources Trans in Without Reimb 5720 A A1 Credit  All ALL
BS 8 26 Fin Sources Trans out Without Reimb 5730 A A1 Debit  All ALL
BS 8 26 Appropriations Ermkd Receipt - Transferred In 5740 A A1 Credit ALL ALL
BS 8 26 Appropriations Ermkd Receipt - Transferred Out 5745 A A1 Debit ALL ALL
BS 8 26 Expired Financing Sources- Transferred In 5750 A A1 Credit ALL ALL
BS 8 26 Nonexpired Financing Sources - Transferred In 5755 A A1 Credit ALL ALL
BS 8 26 Expired Financing Sources- Transferred Out 5760 A A1 Debit ALL ALL
BS 8 26 Imputed Financing Sources 5780 A A1 Credit Not = U or D ALL
BS 8 26 Other Financing Sources 5790 A A1 Either Not = U or D ALL
BS 8 26 Adjustment of Appropriation Used 5799 A A1 Debit Not = U or D ALL
BS 8 26 Tax Revenue Collected 5800 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenues for Taxes 5809 A A1 Debit Not = U or D ALL
BS 8 26 Tax Revenue Refunds 5890 A A1 Debit Not = U or D ALL
BS 8 26 Other Revenue 5900 A A1 Credit ALL ALL
BS 8 26 Other Revenue - Federal 5901 A A1 Credit Not = U or D ALL
BS 8 26 Contra Revenue for Other Revenue 5909 A A1 Debit  All ALL
BS 8 26 Collections for Others 5990 A A1 Debit ALL ALL Entity
BS 8 26 Operating Expenses/Program Costs 6100 A A1 Debit ALL ALL Entity
BS 8 26 Operation/Program Expenses 6101 A A1 Debit Not = U or D ALL Entity
BS 8 26 Amortization-Leasehold Improvements 6102 A A1 Debit Not = U or D ALL
BS 8 26 Bad Debt Expense 6103 A A1 Debit Not = U or D ALL
BS 8 26 Non-Production Cost 6104 A A1 Debit Not = U or D ALL
BS 8 26 Unfunded Payroll and Benefits 6105 A A1 Debit Not = U or D ALL
BS 8 26 Depreciation Expense 6106 A A1 Debit Not = U or D ALL
BS 8 26 Unfunded Expenses Public 6107 A A1 Debit Not = U or D ALL
BS 8 26 Unfunded Expenses Federal 6108 A A1 Debit Not = U or D ALL
BS 8 26 Non-Program Costs 6109 A A1 Debit Not = U or D ALL
BS 8 26 Contra Bad Debt Incurred Others 6190 A A1 Credit Not = U or D ALL
BS 8 26 Adjustment to Subsidy Expense 6199 A A1 Credit Not = U or D ALL
BS 8 26 Interest Expense on Borrowing 6310 A A1 Credit Not = U or D ALL
BS 8 26 Interest Expenses on Securities 6320 A A1 Debit Not = U or D ALL
BS 8 26 Other Interest Expenses 6330 A A1 Debit ALL ALL Entity
BS 8 26 Other Interest Exp-Federal 6331 A A1 Debit Not = U or D ALL
BS 8 26 Benefit Program Expenses 6400 A A1 Debit Not = U or D ALL
BS 8 26 Cost of Goods Sold 6500 A A1 Debit Not = U or D ALL
BS 8 26 Cost of Goods Sold - Federal 6501 A A1 Debit Not = U or D ALL
BS 8 26 Applied Overhead 6600 A A1 Credit Not = U or D ALL
BS 8 26 Cost Capitalization Offset 6610 A A1 Debit Not = U or D ALL
BS 8 26 Deprec. Amort., and Depletion 6710 A A1 Debit Not = U or D ALL
BS 8 26 Bad Debt Expense 6720 A A1 Debit ALL ALL
BS 8 26 Imputed Costs 6730 A A1 Debit Not = U or D ALL
BS 8 26 Other Expense not Req Budgetary Resources 6790 A A1 Debit Not = U or D ALL
BS 8 26 Future Funded Expenses 6800 A A1 Debit Not = U or D ALL
BS 8 26 Employee Contributions to Employee Benefit Programs Not Required - Current Year Budget Authority - Unobligated 6850 A A1 Debit Not = U or D ALL
BS 8 26 Non Production Costs 6900 A A1 Debit Not = U or D ALL
BS 8 26 Other Expense 6901 A A1 Debit Not = U or D ALL
BS 8 26 Reimbursable Expenses 6902 A A1 Debit Not = U or D ALL
BS 8 26 Reimbursable Expenses - Fed 6903 A A1 Debit Not = U or D ALL
BS 8 26 Other Unfunded Expense Federal 6905 A A1 Debit Not = U or D ALL
BS 8 26 Other Expense Federal 6906 A A1 Debit Not = U or D ALL
BS 8 26 Heritage Asset-non production cost 6907 A A1 Debit Not = U or D ALL
BS 8 26 Stewardship Land-non-production cost 6908 A A1 Debit Not = U or D ALL
BS 8 26 Gains on Disposition of Assets 7110 A A1 Credit Not = U or D ALL
BS 8 26 Gains-Disposition of Assets/Non Production Cost 7111 A A1 Credit Not = U or D ALL
BS 8 26 Losses-Disposition of Assets/Non Production Cost 7211 A A1 Credit Not = U or D ALL
BS 8 26 Other Gains 7190 A A1 Credit Not = U or D ALL
BS 8 26 Losses on Disposition of Assets 7210 A A1 Debit Not = U or D ALL
BS 8 26 Other Losses 7290 A A1 Debit Not = U or D ALL
BS 8 26 Extraordinary Items 7300 A A1 Either Not = U or D ALL
BS 8 26 Prior Period Adjustments 7400 A A1 Either ALL ALL
BS 8 26 Distribution of Income - Divid 7500 A A1 Debit Not = U or D ALL
BS 8 26 Changes in Actuarial Liability 7600 A A1 Either Not = U or D ALL              
BS 9 27 Statement Line- Total Net Position
BS 9 27 CALCULATION VALUE: Line 25 + Line 26        
BS 10 28 Statement Line- Total Liabilities and Net Position
BS 10 28 CALCULATION VALUE: Line 23 + Line 27