Adjusted Trial Balance (ATB)

This is a list of U.S. Standard General Ledger (USSGL) account numbers (assets, liabilities, equity, revenue, and expenses) in numerical order with attributes and balances prepared at a specified date (i.e., year-end). Federal entities submit Governmentwide Treasury Account Symbol Adjusted Trial Balance System Adjusted Trial Balance by the Treasury Account Symbol (TAS), which includes USSGL accounts with attributes. The USSGL account balances should reflect pre-closing adjusting entries. The total sum of the debit balances must equal the total sum of the credit balances in the Adjusted Trial Balance (ATB) for each TAS. The ATB intra-departmental balances, for the federal entity, must eliminate. Federal entities must include the required attributes with the appropriate USSGL accounts (see the USSGL website for current year reporting requirements).

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