Bulletin No V-48 October 2014
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- Dorcas Strickland
- 8 years ago
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1 Crosswalk - Statement of Custodial Activity Revenue Activity: Sources of Cash Collections: 1 Individual Income and FICA/SECA Taxes Tax Revenue Collected - Individual E S 2 Corporate Income Taxes Tax Revenue Collected - Corporate E S 3 Excise Taxes Tax Revenue Collected - Excise E S 4 Estate and Gift Taxes Tax Revenue Collected - Estate and Gift E S 5 Federal Unemployment Taxes Tax Revenue Collected - Unemployment E S 6 Custom Duties Tax Revenue Collected - Customs E S 7 7 Miscellaneous Accounts Receivable E S 2/ Accounts Receivable B S 2/ Allowance for Loss on Accounts Receivable E S 2/ Allowance for Loss on Accounts Receivable B S 2/ Interest Receivable - Not Otherwise Classified E S 1/ Interest Receivable - Not Otherwise Classified B S 1/ Interest Receivable - Loans E S 1/2 Bulletin V-48 October 2014
2 Crosswalk - Statement of Custodial Activity Interest Receivable - Loans B S 1/ Interest Receivable - Investments E S 1/ Interest Receivable - Investments B S 1/ Interest Receivable - Taxes E S 1/ Interest Receivable - Taxes B S 1/ Allowance for Loss on Interest Receivable - Loans E S 1/ Allowance for Loss on Interest Receivable - Loans B S 1/ Allowance for Loss on Interest Receivable - Investments E S 1/ Allowance for Loss on Interest Receivable - Investments B S 1/ Allowance for Loss on Interest Receivable - Not Otherwise Classified E S 1/ Allowance for Loss on Interest Receivable - Not Otherwise Classified B S 1/ Allowance for Loss on Interest Receivable - Taxes E S 1/ Allowance for Loss on Interest Receivable - Taxes B S 1/ Penalties and Fines Receivable - Not Otherwise Classified E S Penalties and Fines Receivable - Not Otherwise Classified B S Penalties and Fines Receivable - Loans E S Penalties and Fines Receivable - Loans B S Penalties and Fines Receivable - Taxes E S Penalties and Fines Receivable - Taxes B S Loans E S 2 Bulletin V-49 October 2014
3 Crosswalk - Statement of Custodial Activity Loans B S 2 Not Otherwise Classified E S 2 Not Otherwise Classified B S 2 Taxes E S 2 Taxes B S Administrative Fees Receivable - Not Otherwise Classified E S Administrative Fees Receivable - Not Otherwise Classified B S Administrative Fees Receivable - Loans E S Administrative Fees Receivable - Loans B S Administrative Fees Receivable - Taxes E S Administrative Fees Receivable - Taxes B S Loans E S Loans B S Not Otherwise Classified E S Not Otherwise Classified B S Taxes E S Taxes B S Interest Revenue - Other E S Interest Revenue - Investments E S Bulletin V-50 October 2014
4 Crosswalk - Statement of Custodial Activity Interest Revenue - Loans Receivable/Uninvested Funds E S Contra Revenue for Interest Revenue - Loans Receivable E S Contra Revenue for Interest Revenue - Investments E S Contra Revenue for Interest Revenue - Other E S Penalties and Fines Revenue E S Contra Revenue for Penalties and Fines E S Administrative Fees Revenue E S Contra Revenue for Administrative Fees E S Donated Revenue - Financial Resources E S Contra Revenue for Donations - Financial Resources E S Tax Revenue Collected - Not Otherwise Classified E S Other Revenue E S Contra Revenue for Other Revenue E S 8 Total Cash Collections This line is calculated. Equals sum of lines 1 through 7. 9 Accrual Adjustments (+/-) Accounts Receivable E S Accounts Receivable B S Allowance for Loss on Accounts Receivable E S Allowance for Loss on Accounts Receivable B S Interest Receivable - Not Otherwise Classified E S Interest Receivable - Not Otherwise Classified B S Bulletin V-51 October 2014
5 Crosswalk - Statement of Custodial Activity Interest Receivable - Loans E S Interest Receivable - Loans B S Interest Receivable - Investments E S Interest Receivable - Investments B S Interest Receivable - Taxes E S Interest Receivable - Taxes B S Allowance for Loss on Interest Receivable - Loans E S Allowance for Loss on Interest Receivable - Loans B S Allowance for Loss on Interest Receivable - Investments E S Allowance for Loss on Interest Receivable - Investments B S Allowance for Loss on Interest Receivable - Not Otherwise Classified E S Allowance for Loss on Interest Receivable - Not Otherwise Classified B S Allowance for Loss on Interest Receivable - Taxes E S Allowance for Loss on Interest Receivable - Taxes B S Penalties and Fines Receivable - Not Otherwise Classified E S Penalties and Fines Receivable - Not Otherwise Classified B S Penalties and Fines Receivable - Loans E S Penalties and Fines Receivable - Loans B S Penalties and Fines Receivable - Taxes E S Penalties and Fines Receivable - Taxes B S Loans E S Bulletin V-52 October 2014
6 Crosswalk - Statement of Custodial Activity Loans B S Not Otherwise Classified E S Not Otherwise Classified B S Taxes E S Taxes B S Administrative Fees Receivable - Not Otherwise Classified E S Administrative Fees Receivable - Not Otherwise Classified B S Administrative Fees Receivable - Loans E S Administrative Fees Receivable - Loans B S Administrative Fees Receivable - Taxes E S Administrative Fees Receivable - Taxes B S Loans E S Loans B S Not Otherwise Classified E S Not Otherwise Classified B S Taxes E S Taxes B S Accounts Payable E S Accounts Payable B S 4 Bulletin V-53 October 2014
7 Crosswalk - Statement of Custodial Activity Tax Revenue Accrual Adjustment - Not Otherwise Classified E S Tax Revenue Accrual Adjustment - Individual E S Tax Revenue Accrual Adjustment - Corporate E S Tax Revenue Accrual Adjustment - Unemployment E S Tax Revenue Accrual Adjustment - Excise E S Tax Revenue Accrual Adjustment - Estate and Gift E S Tax Revenue Accrual Adjustment - Customs E S Contra Revenue for Taxes - Not Otherwise Classified E S Contra Revenue for Taxes - Individual E S Contra Revenue for Taxes - Corporate E S Contra Revenue for Taxes - Unemployment E S Contra Revenue for Taxes - Excise E S Contra Revenue for Taxes - Estate and Gift E S Contra Revenue for Taxes - Customs E S Valuation Change in Investments - Beneficial Interest in Trust E S 10 Total Custodial Revenue This line is calculated. Equals sum of lines 8 through 9. Disposition of Collections: 11 Transferred to Others (by Recipient) Accounts Payable E S Accounts Payable B S Custodial Liability E S 6/7/ Custodial Liability B S 6/7/8 Bulletin V-54 October 2014
8 Crosswalk - Statement of Custodial Activity Collections for Others - Statement of Custodial Activity E S 6/ Custodial Collections Transferred Out to a Treasury Account Symbol Other Than the General Fund of the Treasury E S 12 (Increase)/Decease in Amounts Yet to be Transferred (+/-) Accrued Collections for Others - Statement of Custodial Activity E S 8 "Optional Method" Custodial Liability E S 2/8/ Custodial Liability B S 2/8/9 13 Refunds and Other Payments Accounts Payable E S Accounts Payable B S Tax Revenue Refunds - Not Otherwise Classified E S Tax Revenue Refunds - Individual E S Tax Revenue Refunds - Corporate E S Tax Revenue Refunds - Unemployment E S Tax Revenue Refunds - Excise E S Tax Revenue Refunds - Estate and Gift E S Tax Revenue Refunds - Customs E S Other Interest Expenses E S Other Expenses Not Requiring Budgetary Resources E S Bulletin V-55 October 2014
9 Crosswalk - Statement of Custodial Activity 14 Retained by the Reporting Entity This line is calculated. Equals total of lines "Optional Method" This line is calculated. Equals total of lines Total Disposition of Collections This line is calculated. Equals total of lines "Optional Method" This line is calculated. Equals total of lines Net Custodial Activity This line is calculated. Equals sum of lines 10 minus 15. Bulletin V-56 October 2014
10 Footnotes and Additional Information 1. Interest revenue not related to the cost incurred by the collecting entity should be reported on the SCA. See SFFAS 7, paragraph (Increase)/Decrease 3. Related to other revenue. 4. Related to tax revenue refunded and custodial interest expense 5. Related to tax revenue refunds 6. If the balance of account 5990 is used to get the amount of cash collected for others, then account 2980 should not be used. account 2980 is included on the crosswalk as an alternative to using account Cash collections only - from debits to By definition, the account can only have this acount attribute domain 9. Amount yet to be collected 10. Must equal zero 11. This account is available for MMS for recording royalty credit. All other agencies need Treasury approval to use this account on this statement Bulletin V-57 October 2014
SUPPLEMENT USSGL Crosswalk - Statement of Custodial Activity USSGL Account Attributes Line No.
Crosswalk - Statement of Custodial Activity Account Attributes Revenue Activity: Sources of Cash Collections: 1 Individual Income and FICA/SECA Taxes 1 580100 Tax Revenue Collected - Individual E S 2 Corporate
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