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Governmentwide Treasury Account Symbol Adjusted Trial Balance System

Proprietary Balances in Canceled Accounts

Please read "C" Treasury Account Symbol (TAS) Guidance Effective Fiscal Year 2017

The GTAS Team has withdrawn the proposal that assets must remain in the original account until canceled and then transferred to the C TAS.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.

C TAS will no longer be automatically created within GTAS. Agencies will need to request the creation of a C TAS if one does not exist on the GTAS Super Master Account File (SMAF).

The creation of a new C TAS can be done when an ATB window is open only. If an agency does not utilize a C TAS, a request can be made to delete the record from the SMAF with the following rules:

  • ATB Window is closed; AND
  • For the current FY, the CTAS does not have:
    • Any bulk file reported activity OR
    • Has bulk file reported activity but all dollar amounts are zero; AND
  • No other TAS in the Fund Family exist (AID/Main)

The newly created C TAS ("C" domain value for availability type) will have three components:

  • the three digit agency identifier
  • availability type "C" and
  • a four digit main account.

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 to use those. You may also decide on your own when to move these assets from the original purchasing fund.

USSGL Accounts 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
  • 195000 Lessee Right-To-Use Lease Asset
  • 195900 Accumulated Amortization on Lessee Lease Assets
  • 199500 General Property, Plant, and Equipment Permanently Removed but Not Yet Disposed
  • 292000 Contingent Liabilities
  • 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
  • 577600 Non-budgetary Financing Sources Transferred Out
  • 578000 Imputed Financing Sources
  • 593300 Amortization of Unearned Lessor Revenue
  • 593900 Contra Revenue for Lessor Lease Revenue
  • 671000 Depreciation, Amortization, and Depletion
  • 671300 Lessee Lease Amortization
  • 673000 Imputed Costs
  • 680000 Future Funded Expenses
  • 711000 Gains on Disposition of Assets - Other
  • 719000 Other Gains
  • 721000 Losses on Disposition of Assets - Other
  • 729000 Other Losses
  • 729200 Other Losses from Impairment of Assets
  • 740000 Prior-Period Adjustments Due to Corrections of Errors
  • 740100 Prior-Period Adjustments Due to Changes in Accounting Principles
  • 740500 Prior-Period Adjustments Due to Corrections of Errors-Years Preceding the Prior-Year

Last modified 02/05/24