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    Part 2 Fiscal Year 2027 Reporting SUPPLEMENT Section II U.S. Standard General Ledger Accounts and Definitions Bulletin No. 2026-02 II AD - 1 January 2026 Account Title: Fund Balance…
    … This account is used to record the aggregate amount of funds on deposit with the Department of the Treasury, … its daily operations. This account includes balances from tax collections, other revenue, federal debt receipts, and … Agencies may elect to recognize imputed costs for other types…
    01/29/2026 - 10:07 - Similar Pages

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    Part 1 Fiscal Year 2025 Reporting SUPPLEMENT Section II U.S. Standard General Ledger Accounts and Definitions Bulletin No. 2025-08 II AD - 1 September 2025 Account Title: Fund…
    … This account is used to record the aggregate amount of funds on deposit with the Department of the Treasury, … its daily operations. This account includes balances from tax collections, other revenue, federal debt receipts, and … Agencies may elect to recognize imputed costs for other types…
    12/11/2024 - 13:26 - Similar Pages

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    Part 1 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin 2026-02 III…
    … orders - obligations, unpaid. A104 To record the enactment of appropriations. A105 To provide budgetary resources to … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the … for budgetary accounting purposes. B118 To record a tax refund funded by directly reducing offsetting collections …
    01/29/2026 - 09:35 - Similar Pages

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    Part 2 Fiscal Year 2027 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin 2026-02 III…
    … orders - obligations, unpaid. A104 To record the enactment of appropriations. A105 To provide budgetary resources to … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the … for budgetary accounting purposes. B118 To record a tax refund funded by directly reducing offsetting collections …
    01/29/2026 - 10:09 - Similar Pages

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    Part 2 Fiscal Year 2025 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin No. 2024-06…
    … orders - obligations, unpaid. A104 To record the enactment of appropriations. A105 To provide budgetary resources to … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the … for budgetary accounting purposes. B118 To record a tax refund funded by directly reducing offsetting collections …
    03/10/2024 - 16:58 - Similar Pages

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    Part 1 Fiscal Year 2025 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin 2025-08 III AL…
    … orders - obligations, unpaid. A104 To record the enactment of appropriations. A105 To provide budgetary resources to … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the … 2025-08 III AL - 17 September 2025 B118 To record a tax refund funded by directly reducing offsetting collections …
    12/11/2024 - 13:29 - Similar Pages

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    Part 1 Fiscal Year 2024 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin No. 2024-06…
    … an anticipated appropriation. A104 To record the enactment of appropriations. A105 To provide budgetary resources to … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the … for budgetary accounting purposes. B118 To record a tax refund funded by directly reducing offsetting collections …
    03/08/2024 - 16:38 - Similar Pages

  • View Intragovernmental Transactions IGT Investments and Borrowings

    Appendix 6 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) INVESTMENTS/BORROWINGS 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and…
    … a single entity performs a centralized function on behalf of all other federal entities. These entities are known as … is described in the following subsections. 2.1—Transaction Types and Trading Partner The business process for … (FIFO) method if the accounts own multiple tax lots. If not specified, the FIFO method will be…
    07/01/2025 - 13:39 - Similar Pages

  • Intragovernmental Transactions IGT Investments and Borrowings

    Appendix 6 INTRA-GOVERNMENTAL TRANSACTIONS (IGT) INVESTMENTS/BORROWINGS 1 November 2024 Section 1—Investments and Borrowings Authoritative Sources Investments and…
    … a single entity performs a centralized function on behalf of all other federal entities. These entities are known as … is described in the following subsections. 2.1—Transaction Types and Trading Partner The business process for … (FIFO) method if the accounts own multiple tax lots. If not specified, the FIFO method will be…
    11/15/2024 - 09:11 - Similar Pages

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    Part 2 Fiscal Year 2026 Reporting SUPPLEMENT Section III U.S. Standard General Ledger Account Transaction Listing TRANSACTION CODE TRANSACTION DESCRIPTION Bulletin 2025-08 III AL…
    … orders - obligations, unpaid. A104 To record the enactment of appropriations. A105 To provide budgetary resources to … anticipated net principal resources not yet apportioned and not available for obligation. A107 To record the … for budgetary accounting purposes. B118 To record a tax refund funded by directly reducing offsetting collections …
    12/11/2024 - 14:00 - Similar Pages