Effective Date: September 30, 2008
Expiration Date: September 30, 2013
|| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | AppendixA | AppendixB | ALL ||
|Account Number||USSGL Account Title||Normal Balance Indicator||Federal/ Non Federal||Trading Partner||Exchange/ Non Exchange||Budget Sub-function||Custodial/ Non Custodial|
|5200||Revenue From Services Provided||C||Y||Y||X||Y|
|5209||Contra Revenue for Services Provided||D||Y||Y||X||Y|
|5310||Interest Revenue - Other||C||Y||Y||Y||Y||Y|
|5311||Interest Revenue - Investments||C||Y||Y||Y||Y||Y|
|5318||Contra Revenue for Interest Revenue - Investments||D||Y||Y||Y||Y||Y|
|5319||Contra Revenue for Interest Revenue - Other||D||Y||Y||Y||Y||Y|
|5320||Penalties, Fines, and Administrative Fees Revenue||C||Y||Y||Y||Y||Y|
|5329||Contra Revenue for Penalties, Fines, and Administrative Fees||D||Y||Y||Y||Y||Y|
|5609||Contra Revenue for Donations -Financial Resources||D||N||T||Y|
|5619||Contra Donated Revenue - Non-financial Resources||D||N||T|
|5720||Financing Sources Transferred In Without Reimbursement||C||F||Y|
|5730||Financing Sources Transferred Out Without Reimbursement||D||F||Y|
|5780||Imputed Financing Sources||C||F||Y|
|5909||Contra Revenue for Other Revenue||D||Y||Y||Y||Y||Y|
|5990||Collections for Others-Statement of Custodial Activity||D||Y||Y||Y||Y||S|
|5991||Accrued Collections for Others- Statement of Custodial Activity||D||Y||Y||Y||Y||S|
|5993||Offset to Non-Entity Collections - Statement of Changes in Net Position||D||F||Y||A|
|5994||Offset to Non-Entity Accrued Collections _ Statement of Changes in Net Position||D||F||Y||A|
|7110||Gains on Disposition of Assets||C||N||Y||Y|
Table A-2, Key to Above Table
|Column Heading||Field Values|
|Normal Balance Indicator||D represents debit balance
C represents credit balance
|Federal/ Non Federal||Y means that the field must be populated with either F or N
F means Federal
N means Non Federal
|Trading Partner||Y means that the field is required
NASA must provide the Treasury Department Code of the other Federal entity involved in transactions with the reporting entity.
|Exchange/Non Exchange||Y means that the field is required.
T in this column means that the required indicator for this specific general ledger account.
X indicates the revenue balance being reported is exchange revenue; T indicates that the revenue balance being reported is non-exchange revenue.
|Budget Sub Function||Sub functions used in the classification of data according to major purpose served. Congressional Budget Act of 1974 requires these classifications.|
|Custodial/Non Custodial||- Indicates whether the balance being reported is custodial (S) or non custodial (A) in nature, and was reported in a Statement of Custodial Activity or separate footnote of custodial activity. NASA reports custodial activity in a separate footnote.|
For further Government wide guidance on the attributes for these accounts, refer to the Treasury USSGL.
| TOC | Preface | Chapter1 | Chapter2 | Chapter3 | AppendixA | AppendixB | ALL |
|| NODIS Library | Financial Management(9000s) | Search ||