Journal Line Rules

Oracle U.S. Federal Financials provides predefined journal line rules for each predefined event class for the Procurement, Payables, and Receiving applications. It also specifies conditions for the use of each journal line type.

Predefined Journal Line Rules for Procurement

These predefined journal line rules are available for the Procurement application.

Event Class	Name	Description	Line Type
Requisitions	Budget	USSGL 46X000	Debit
Requisitions	Commitment Prior Year	Commitment Prior Year	Debit
Requisitions	Commitment	USSGL 47X000	Credit
Purchase Orders	Anticipated Recovery	USSGL 431000	Credit
Purchase Orders	Budget	USSGL 445000 or 46X000	Credit
Purchase Orders	Anticipated Resources	USSGL 4X9000	Debit
Purchase Orders	Allotment	USSGL 46X000	Credit
Purchase Orders	Commitment Prior Year	Commitment Prior Year	Debit
Purchase Orders	Commitment	USSGL 47X000	Credit
Purchase Orders	Unpaid Obligation	USSGL 480100	Credit
Purchase Orders	Unpaid Obligation Prior Year	USSGL 487100 or 488100	Credit
Purchase Orders	Unpaid Obligation Prior Year Offset	USSGL 487100 or 488100 Offset	Credit

Predefined Journal Line Rules for Payables

These predefined journal line rules are available for the Payables application.

Event Class	Name	Description	Line Type
Invoices	Anticipated Recoveries	USSGL 431000	Credit
Invoices	Budget	USSGL 445000 or 46X000	Credit
Invoices	Anticipated Resources	USSGL 4X9000	Credit
Invoices	Allotments	USSGL 46X000	Credit
Invoices	Unpaid Obligations	USSGL 480100	Credit
Invoices	Unpaid Obligations Prior Year	USSGL 487100 or 488100	Credit
Invoices	Unpaid Obligations Prior Year Offset	USSGL 487100 or 488100 Offset	Credit
Invoices	Unpaid Expenditures	USSGL -0100	Credit
Invoices	Unpaid Expenditures Prior Year	USSGL -7100 or -8100	Credit
Invoices	Unpaid Expenditures Prior Year Offset	USSGL -7100 or -8100 Offset	Credit
Invoices	Unexpended Appropriations	USSGL 310700	Credit
Invoices	Expended Appropriations	USSGL 570000	Credit
Invoices	Anticipated Recoveries	USSGL 431000	Credit
Credit Memos	Budget	USSGL 445000 or 46X000	Credit
Credit Memos	Anticipated Resources	USSGL 4X9000	Credit
Credit Memos	Allotments	USSGL 46X000	Credit
Credit Memos	Unpaid Obligations	USSGL 480100	Credit
Credit Memos	Unpaid Obligations Prior Year	USSGL 487100 or 488100	Credit
Credit Memos	Unpaid Obligations Prior Year Offset	USSGL 487100 or 488100 Offset	Credit
Credit Memos	Unpaid Expenditures	USSGL -0100	Credit
Credit Memos	Unpaid Expenditures Prior Year	USSGL -7100 or -8100	Credit
Credit Memos	Unpaid Expenditures Prior Year Offset	USSGL -7100 or -8100 Offset	Credit
Credit Memos	Unexpended Appropriations	USSGL 310700	Credit
Credit Memos	Expended Appropriations	USSGL 570000	Credit
Credit Memos	Anticipated Recoveries	USSGL 431000	Credit
Debit Memos	Budget	USSGL 445000 or 46X000	Credit
Debit Memos	Anticipated Resources	USSGL 4X9000	Credit
Debit Memos	Allotments	USSGL 46X000	Credit
Debit Memos	Unpaid Obligations	USSGL 480100	Credit
Debit Memos	Unpaid Obligations Prior Year	USSGL 487100 or 488100	Credit
Debit Memos	Unpaid Obligations Prior Year Offset	USSGL 487100 or 488100 Offset	Credit
Debit Memos	Unpaid Expenditures	USSGL -0100	Credit
Debit Memos	Unpaid Expenditures Prior Year	USSGL -7100 or -8100	Credit
Debit Memos	Unpaid Expenditures Prior Year Offset	USSGL -7100 or -8100 Offset	Credit
Debit Memos	Unexpended Appropriations	USSGL 310700	Credit
Debit Memos	Expended Appropriations	USSGL 570000	Credit
Prepayment Applications	Unpaid Obligations	USSGL 480100	Credit
Prepayment Applications	Paid Obligations	USSGL 480200	Credit
Prepayment Applications	Unpaid Expenditures	USSGL -0100	Credit
Prepayment Applications	Paid Expenditures	USSGL -0200	Credit
Payments	Anticipated Recoveries	USSGL 431000	Credit
Payments	Budget	USSGL 445000 or 46X000	Credit
Payments	Unpaid Obligations	USSGL 480100	Credit
Payments	Paid Obligations	USSGL 480200	Credit
Payments	Paid Expenditures	USSGL -0200	Credit
Payments	Unpaid Expenditure	USSGL -0100	Credit
Payments	Unpaid Expenditures Prior Year	USSGL -7100 or -8100	Credit
Payments	Paid Expenditures Prior Year	USSGL -7200 or -8200	Credit
Payments	Unpaid Expenditures Prior Year Offset	USSGL -7100 or -8100 Offset	Credit
Payments	Paid Expenditures Prior Year Offset	USSGL -7200 or -8200 Offset	Credit
Payments	Anticipated Resources	USSGL 4X9000	Credit
Payments	Allotments	USSGL 46X000	Credit
Payments	Unexpended Appropriations	USSGL 310700	Credit
Payments	Expended Appropriations	USSGL 570000	Credit
Refunds	Anticipated Recoveries	USSGL 431000	Credit
Refunds	Budget	USSGL 445000 or 46X000	Credit
Refunds	Unpaid Obligations	USSGL 480100	Credit
Refunds	Unpaid Expenditures	USSGL -0100	Credit
Refunds	Paid Obligations	USSGL 480200	Credit
Refunds	Paid Expenditures	USSGL -0200	Credit
Refunds	Paid Expenditures Prior Year	USSGL -7200 or -8200	Credit
Refunds	Paid Expenditures Prior Year Offset	USSGL -7200 or -8200 Offset	Credit
Refunds	Anticipated Resources	USSGL 4X9000	Credit
Refunds	Allotments	USSGL 46X000	Credit
Refunds	Unexpended Appropriations	USSGL 310700	Credit
Refunds	Expended Appropriations	USSGL 570000	Credit

Predefined Journal Line Rules for Receiving

These predefined journal line rules are available for the Receiving application.

Event Class	Name	Description	Line Type
Deliver to Expense	Anticipated Recoveries	USSGL 431000	Credit
Deliver to Expense	Budget	USSGL 445000 or 46X000	Credit
Deliver to Expense	Unpaid Obligations	USSGL 480100	Debit
Deliver to Expense	Paid Obligations	USSGL 480200	Debit
Deliver to Expense	Unpaid Obligations Prior Year	USSGL 487100 or 488100	Credit
Deliver to Expense	Unpaid Expenditures Prior Year	USSGL 497100 or 498100	Credit
Deliver to Expense	Unpaid Expenditures	USSGL 490100	Credit
Deliver to Expense	Paid Expenditures	USSGL 490200	Credit
Deliver to Expense	Anticipated Resources	USSGL 4X9000	Debit
Deliver to Expense	Allotments	USSGL 46X000	Credit
Deliver to Expense	Unexpended Appropriations Accrued	USSGL 310700	Credit
Deliver to Expense	Expended Appropriations Accrued	USSGL 570000	Debit
Deliver to Expense	Unexpended Appropriations Disbursed	USSGL 310710	Credit
Deliver to Expense	Expended Appropriations Disbursed	USSGL 570010	Debit
Deliver to Expense	Charge	Charge	Debit
Deliver to Expense	Accrual	Accrual Liability	Debit
Deliver to Expense	Prepaid Expense	Prepaid Expense	Credit