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🗃️ U.S. Standard General Ledger (USSGL) Account Definitions

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- Ownership: US Federal Government - Reference Standard: US Standard General Ledger Account Definitions - Source Availability: The datasets and source files also available here Hugging Face

📋 Overview

The U.S. Standard General Ledger (USSGL) Account Definitions provide a uniform set of account codes and descriptions used across federal agencies for recording and reporting financial transactions. Issued by the Department of the Treasury, these definitions ensure consistency in budget execution, financial statement preparation, and cross‐agency data comparability.

This repository contains a plain-text extract of the USSGL definitions as published in Treasury Bulletin No. 2024-06:

• 📄 USSGL Account Definitions
  A complete listing of USSGL account codes, titles, categories, and transaction types, organized by account class (Assets, Liabilities, Net Position, Budgetary Resources, etc.).

🗂️ File Description

⚙️ Usage Notes

• Plain-Text Format
  The USSGL definitions are provided in a single .txt file. You can open it with any text editor or use command-line tools (grep, awk, etc.) to search for specific account codes or titles.

• Account Classes
  Each account definition entry includes a USSGL Account Class designation. Common classes include:

  • 01 – Assets (e.g., Cash, Accounts Receivable)
  • 02 – Liabilities (e.g., Accounts Payable, Debt)
  • 03 – Net Position (e.g., Cumulative Results, Unexpended Appropriations)
  • 04 – Budgetary Resources (e.g., Appropriations, Obligations Incurred)
  • 05 – Changes in Budgetary Resources (e.g., Outlays, Recoveries)
  • 06 – Financing Sources/Inflows (e.g., Taxes, Fees)
  • 08 – Financing Uses/Outflows (e.g., Benefit Payments, Subsidies)

• Transaction Types
  Each account definition specifies how transactions affect it (e.g., “Debit = Increase, Credit = Decrease” for Assets). Use these cues to construct accurate journal entries.

• Usability Flags
  Definitions include flags indicating whether the account is Budgetary (used in apportionment/appropriations tables) or Proprietary (used in financial statements), and whether it is Operating or Non-Operating. Filter accounts accordingly when building reporting extracts.

🧭 Navigation

1. 🔍 Locating a Specific Account Code

   • Open USSGL_Account_Definitions.txt.
   • Search for the seven-digit code (e.g., 1010001) to jump to “Fund Balance with Treasury.”
   • Each entry starts with the numeric code followed by the account title and attributes.

2. 📑 Browsing by Account Class

   • Search for the Class prefix (e.g., Class: 01) to list all Assets accounts.
   • Similarly, use Class: 04 to view Budgetary Resources accounts.

3. 💲 Understanding Transaction Impact

   • Within each account entry, locate the Debit/Credit notation.
   • E.g., “Debit = Increase, Credit = Decrease” indicates that a debit entry raises this account’s balance.

4. 📂 Filtering by Budgetary vs. Proprietary

   • Search for the keyword “Budgetary” to list all Budgetary accounts.
   • Search for “Proprietary” (or “Prop”) to list all Proprietary (financial statement) accounts.