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Governmentwide Treasury Account Symbol Adjusted Trial Balance System (GTAS)

Update Proprietary Balances in Canceled Accounts
September 2014

The GTAS Team has withdrawn the proposal that assets must remain in the original account until canceled and then transferred to the C TAS. We are keeping the C TAS but changing the requirements for using it.

GTAS will establish a default TAS ("C" domain value for availability type). The system generated C TAS will have three components: the three digit agency identifier, availability type C and a four digit main account. The GTAS system will provide a C TAS on the GTAS Super Master Account File for each fund family represented on the SMAF. Agencies may choose one or more C TAS on the SMAF to report assets.

If you are using a default fund symbol of your own creation, you must use the new "C" account in its place. However, if you are using a current year fund symbol or an "X" fund or some other variation of a real account, you may continue. You may also decide on your own when to move these assets from the original purchasing fund.

The following USSGL Accounts are allowable in C TAS:

The following USSGL accounts may be reported in a cancelled TAS:

  • 151100 Operating Materials and Supplies Held for Use
  • 151300 Operating Materials and Supplies - Excess, Obsolete, and Unserviceable
  • 151400 Operating Materials and Supplies Held for Repair
  • 151900 Operating Materials and Supplies - Allowance
  • 171100 Land and Land Rights
  • 171200 Improvements to Land
  • 171900 Accumulated Depreciation on Improvements to Land
  • 172000 Construction-in-Progress
  • 173000 Buildings, Improvements, and Renovations
  • 173900 Accumulated Depreciation on Buildings, Improvements, and Renovations
  • 174000 Other Structures and Facilities
  • 174900 Accumulated Depreciation on Other Structures and Facilities
  • 175000 Equipment
  • 175900 Accumulated Depreciation on Equipment
  • 181000 Assets Under Capital Lease
  • 181900 Accumulated Depreciation on Assets Under Capital Lease
  • 182000 Leasehold Improvements
  • 182900 Accumulated Amortization on Leasehold Improvements
  • 183000 Internal-Use Software
  • 183200 Internal-Use Software in Development
  • 183900 Accumulated Amortization on Internal-Use Software
  • 184000 Other Natural Resources
  • 184900 Allowance for Depletion
  • 189000 Other General Property, Plant, and Equipment
  • 189900 Accumulated Depreciation on Other General Property, Plant, and Equipment
  • 296000 Accounts Payable From Canceled Appropriations
  • 331000 Cumulative Results of Operations
  • 572000 Financing Sources Transferred In Without Reimbursement
  • 573000 Financing Sources Transferred Out Without Reimbursement
  • 578000 Imputed Financing Sources
  • 671000 Depreciation, Amortization, and Depletion
  • 673000 Imputed Costs
  • 680000 Future Funded Expenses
  • 711000 Gains on Disposition of Assets - Other
  • 721000 Losses on Disposition of Assets - Other

   Last Updated:  September 10, 2014