1. Identify Master Data Elements
SECTION I. ADMINISTRATIVE DATA
Academic Hours / Methods
0.1 Introduction
1.8 Large group Instruction
2.0 Practical Exercise (Hands On)
0.1 Summary
0.0 Test
0.0 Test Review
4.0 Total Hours
SECTION II. INTRODUCTION: Today we are Master Data Elements.
Method of Instruction. Conference / Discussion
Instructor to Student Ratio: 1:24
Time of Instruction 5 mins
Media: Large Group Instruction
Motivator: In today’s Army, we define ourselves as being the best trained, equipped and the best led Army that the United States has ever known. So to keep this image we as Financial Leaders and Managers have to become the best at financially supporting our Soldiers and being stewards of taxpayer dollars. Knowing this we have embraced Standard Financial Information System (SFIS) and the General Fund Enterprise Business System (GFEBS) in that it provides our Army decision makers with accurate, reliable, timely business and financial information to keep our War Fighters within their fiscal responsibilities.
Student Materials:
DFAS-IN Regulation 37-1, Finance and Accounting Policy Implementation
DFAS-IN Manual , The Army Management Structure
DODFMR R, Vol 10, Department of Defense Financial Management Regulation 
Identify Master Data Element Summary Sheet
Computer

2. Terminal Learning Objective
Action: Identify Master Data Elements.
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: Identify the Master Data Elements in the Standard Line of Accounting with at least 80% accuracy.
Slide 2, Terminal Learning Objective
SAFETY REQUIREMENTS: In a training environment, leaders must perform a risk assessment in accordance with FM 5-19, Composite Risk Management. Leaders will complete a DA Form 7566 COMPOSITE RISK MANAGEMENT WORKSHEET during the planning and completion of each task and sub-task by assessing mission, enemy, terrain and weather, troops and support available-time available and civil considerations, (METT-TC). Note: During MOPP training, leaders must ensure personnel are monitored for potential heat injury. Local policies and procedures must be followed during times of increased heat category in order to avoid heat related injury. Consider the MOPP work/rest cycles and water replacement guidelines IAW FM , NBC Protection, FM , CBRN Decontamination.
RISK ASSESSMENT LEVEL: Low
ENVIRONMENTAL STATEMENT: Environmental protection is not just the law but the right thing to do. It is a continual process and starts with deliberate planning. Always be alert to ways to protect our environment during training and missions. In doing so, you will contribute to the sustainment of our training resources while protecting people and the environment from harmful effects. Refer to ATP Environmental Considerations and GTA ENVIRONMENTAL-RELATED RISK ASSESSMENT.
EVALUATION. You will be given an exam which will include Review Detailed Expenditure Accounting Documents. A passing score on this examination is 80.
INSTRUCTIONAL LEAD-IN - As Army leaders you will Identify Master Data Elements and the Lines of Accounting for your appropriations. It is imperative that you are familiar with these elements so you can do an outstanding job and have the confidence to be able to teach your fellow comrades.

3. Army Financial Management & Comptroller (Cont.)
DFAS-IN Manual The AMS manual:
1. Establishes standard codes and terms for classifying financial
resource transactions under applicable public law.
2. Establishes the Standard Army Accounting Classification.
3. Establishes the level of detail and frequency for accounting and
reporting of financial data.
4. Prescribes performance factors for organizations and functions.
5. Will be published and updated through electronic message
changes and chapter replacement. A fresh baseline will be created
annually.
Slide 3, Army Financial Management & Comptroller
Note: Have students go to and add to their favorites on there computer. Briefly discuss/familiarize students with and Army Management Structure (Federated ERPs) Guide content on the website.
DFAS-IN Manual The AMS manual:
(1) Establishes standard codes and terms for classifying financial resource transactions under applicable public law.
(2) Establishes the Standard Army Accounting Classification.
Establishes the level of detail and frequency for accounting and reporting of financial data.
(4) Prescribes performance factors for organizations and functions.
Will be published and updated through electronic message changes and chapter replacement. A fresh baseline will be created annually.

4. Army Financial Management & Comptroller
Army Management Structure (Federated Enterprise
Resource Planning Business Systems) Guide - This guide
provides users essential information about the Master Data
Elements used by the Army’s Federated Enterprise Resource
Planning (ERP) Business Systems. With this edition, we have
begun to expand the scope of the guide to cover master data
for all Federated ERP Business Systems, and changed its
name from “Army Funds Management Data Reference Guide”
to its new name to reflect its applicability to all Army Federated
ERP Business Systems.
Army Federated Enterprise Resource Planning Business
Systems:
General Fund Enterprise Business System (GFEBS)
Global Combat Support System-Army (GCSS-Army)
Logistics Modernization Program (LMP)
This guide is a companion to DFAS-IN Manual , The
Army Management Structure.
Slide 4, Army Financial Management & Comptroller (Cont.)
Army Management Structure (Federated ERPs) Guide - This guide provides users essential information about the Master Data Elements used by the Army’s Federated Enterprise Resource Planning (ERP) Business Systems. With this edition, we have begun to expand the scope of the guide to cover master data for all Federated ERP Business Systems, and changed its name from “Army Funds Management Data Reference Guide” to its new name to reflect its applicability to all Army Federated ERP Business Systems.
Army Federated Enterprise Resource Planning Business Systems:
General Fund Enterprise Business System (GFEBS)
Global Combat Support System-Army (GCSS-Army)
Logistics Modernization Program (LMP)
This guide is a companion to DFAS-IN Manual , The Army Management Structure.

5. Standard Financial Information Structure [SFIS (ess-fis)]
A system designed to describe federal government financial transactions through the use of a series of alpha and numeric symbols commonly known as an accounting classification or line of accounting (LOA).
Fiscal
Code
Definition
Slide 5, Standard Financial Information Structure [SFIS (ess-fis)]
Note Refer students >4A-SFIS, and page 1 summary sheet
DEFINITION AND PURPOSE OF FISCAL CODE. DEFINITION AND PURPOSE OF SFIS (MASTER DATA in GFEBS)-The GFEBS Master Data System is referred to as the SAP (Systems Application Products) Business Language in the DFAS-IN Manual that governs its use. The Initial Standard Financial Information Structure (SFIS) development phase (Phase I) identified and defined data elements for external reporting. Current efforts are focusing on identifying values for data elements needed to post transactions to the Department's general ledgers and support the generation of financial statements. Next steps will include prioritizing SFIS deployment and providing guidance to assist components in the adoption of the standard based on their legacy system environment, interim environment, and emerging new environments including Enterprise Resource Programs (ERPs).
NOTE: Standard Financial Information Structure (SFIS) is nothing more than the uniform standard language of GFEBS.
THE STANDARD ARMY LINE OF ACCOUNTING- Master Data is also commonly referred to as a line of accounting when placed on documents. As Financial Management personnel, you will see lines of accounting cited on documents, or will be required to place lines of accounting on documents. It will be your responsibility to ensure that the line of accounting on the document correctly identifies the type of financial transaction to be processed.

6. Standard Army Line of Accounting
NOTE: “**” denotes current FY
D**_ A76VV QLOG WBS/IO/CC
Funded Program
WBS Element S
Internal Order
Cost Center 76VV0065
Department Code - 021
Cost Element
US Standard G/L Account – 6100
Commitment Item -
Object Class – 26
Additional Specific Detail - 17
Application of Funds
Appropriation Symbol- 2020
Years of Availability- 1
Supplemental Appr. ID- 1
Fund Type Designator - D
Fiscal Year of Issue- **
Black Space - _
GFEBS Assigned Reference
Number
Fiscal
Station
Number (FSN)
Slide 6, Standard Army Line of Accounting
DISPLAY: Standard Army Line of Accounting and refer students to Summary Sheet page #3.
NOTE: Inform students on the breakdown of the line of accounting and that it will be explained in detail.
The GFEBS LOA consist of seven major parts:
Application of Funds
Fund center
Cost Element/ Commitment Item
Functional Area
Funded Program
GFEBS Assigned Reference Number
Fiscal Station Number
GFEBS is an Army ERP system. The Department Code shown on this slide is not a major part of the GFEBS LOA, but is placed to show that it is embedded in the system.
Functional Area
Army Program Element
Management Decision Package - QLOG
Blank
Funds Center
Funds Center A76VV
Appropriation Sponsor A
Operating Agency
Funding Level V
Funding Level V

7. LOA Explained Through a Credit Card
(Visa) equates to 021 (Department Code)
Fund Type Designator
(bank number) equates to the
Appropriation Symbol 2020
Fund Type
Slide 7, LOA Explained Through a Credit Card
Concrete Experience
1. Look at the credit card as if were the Fund Master Data element of the GFEBS LOA.
2. The first digit in your credit card number signifies the system:
3 - travel/entertainment cards (such as American Express and Diners Club)
4 - Visa
5 - MasterCard
6 - Discover Card
For class room purposes we will equate the system to the appropriate governmental department.
3. Digits two through six are the bank number = Fund Type Designator
4. Digits seven through 12 are the account number = Appropriation Symbol
5. Digit 13 or 16 is a check digit = Fund Type
6. Valid Thru = Years of Availability
(Valid Thru) Years of Availability

8. LOA Explained Through a Personal Check
HHC 3rd Infantry Division
Fort Stewart, GA 31314
Date /03/20** $
TNL Engineering (vendor # 0TNN4)
Cost Center
Two Thousand Eighty Five and xx/ Dollars
GFEBS Assigned Reference Number
FORSCOM
Commitment Item
Fund Center
MEMO: “26K7” Combat Vehicle Repair
EDIP/User/Signature ***
Slide 8, LOA Explained Through a Personal Check
Another way you can look at a line of accounting (LOA), is from the perspective of writing a personal check.
The Fund Center/Cost Center relationship:
Look at the Fund Center as a routing number that belongs to a larger bank. We will call it Army Bank. This bank is worldwide, with regional offices in many countries. Fund Center A76VV represents the United States, we’ll call the bank Army Back FORSCOM. Under Army Bank FORSCOM you have four our branches:
FORSCOM, 3ID
FORSCOM, 10ID
FORSCOM, 82ID
FORSCOM, 101ID
These banks represents Cost Centers. The Cost Center for 3ID is 76VV0065. Look at 3ID as one of the account holders of Army Bank FORSCOM, and is subordinate organization of Army FORSCOM Bank.
The Memo section on the check is used to remind the buyer of what they purchased (goods or service). On this check the purchase was for Combat Vehicle Repair parts, identified by Commitment Item (CI) 26K7.
Next you have the amount of the check or what you ordered/purchased, and the date of the transaction. The organization or person providing the goods or service goes in the “paid to” block on the check. We are making a payment to TNL Engineering and the vendor number is 0TNN4.
The check number is your transaction number, or GFEBS Assigned Reference Number. This is how you verify/balance the purchase on a bank statement. Lastly you have the signature of on the check. The system uses your EDIP number from your CAC, so all transaction are fingerprinted to the user.
In this exercise items on a credit card and check were used to relate the elements on the GFEBS LOA. The elements of the GFEBS LOA must be understood, because most of the these elements (if not all) will be used when make input in GFEBS. Just as it is important to insure, whether you use a credit card or check, that you balance your account(s), it is just as important that understand the GFEBS LOA.
A76VV
76VV0065

9. Department Code examples:
Department Code Name of Agency
Executive Office of the President
Department of Labor
Department of Navy
Department of Army
Federal Labor Relations Authority
Department of the Air Force
Armed Forces Retirement Home
Office of the Secretary of Defense
General Fund of the Treasury
Go to DFAS- IN Manual ** PAR 21-DP for the entire list of Department Codes
Slide 9, Department Code
Refer students to >21-DPT and page 4 of the summary sheet
(1) Department Code (021) The department code is not a part of the GFEBS line of accounting, but it is embedded in the Army financial system. Our services sister and other DoD organizations have their department codes embedded in their ERP systems as well.
The main point to remember here is that, you may have to do financial transactions for other DoD agencies, and you will have to use their department code in these transactions.

10. Application of Funds 202011D**_
Slide 10, Application of Funds
Refer students to Summary Sheet, Identify GFEBS Master Data page #5, and Army Management Structure (Federated ERPs) Guide , Chapter 4, par 4.2.1
b. Application of Funds (202011D**(_). The Application of funds normally consists of the first 10 characters in the line of accounting. There are six parts: Main Account Code (Appropriation Symbol), (characters 1-4), Years of Availability, (character 5), Supplemental Appropriation ID,(character 6), Fund Type Designator(character 7), Fiscal Year of Issue,(character 8-9) and a Blank Space, (character 10). The Fund Master Data Element record is a separate and distinct fiscal/accounting object used to budget and control costs and to identify the source and use of funding.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

11. States of an Appropriation
The fiscal year PLUS the appropriation determines the state of an appropriation. There are three states of an appropriation:
Unexpired.
Expired.
Closed.
Slide 11, States of an Appropriation
REF: >22-FY- 2 & 3
Some appropriations are for only one year (Operation Maintenance, Army (OMA), Operation Maintenance, Army Reserve (OMAR), Military Personnel, Army (MPA), and Operation Maintenance, Army Reserve National Guard (OMARNG)). Other appropriations are for longer periods (Research, Development, Test, and Evaluation (RDTE) 2 years, Military Construction Army (MCA) 5 years), and still others are for indefinite periods (Army Working Capital Fund (AWCF) X years). The fiscal year plus the basic symbol determines the State of an Appropriation, Unexpired, Expired, or Closed.
Terms:
Beginning Fiscal Year (BGFY) - The first fiscal year for which a code is valid.
Termination Fiscal Year (TMFY) - The last fiscal year for which a code is valid (or the fiscal year in which the use of a code is "terminated" (inactivated)).

12. Unexpired State
An appropriation is in the unexpired state during the fiscal year(s) for which it was made available for obligation.
In this state, the appropriation can be used for both obligations and disbursements.
Unexpired: 1 Oct Sep 2019
Slide 12, Unexpired State
REF: >22-FY- 3
UNEXPIRED. An appropriation is in the unexpired state during the year(s) for which it was made available by Congress for obligation. During the unexpired state, funds can be obligated and disbursed out of the appropriation.

13. Expired State
An appropriation lapses into the expired state during the fiscal year following the unexpired state and remains in the expired state for five years.
In this state, the appropriation can be used to disburse or adjust existing obligations only.
No additional obligations will be incurred without major command approval.
Slide 13, Expired State
REF: >22-FY-3
EXPIRED. During this state, you may disburse or adjust existing obligations only. No additional obligations may be incurred without approval from the Major Command (MACOM). An appropriation lapses into the expired state the fiscal year following the unexpired state and will remain in the expired state for five years. In the expired state, only disbursements can be made from the appropriation. Obligations during this state must be approved by the Major Command (MACOM).
Expired: 1 Oct Sep 2024

14. Closed State
After the expired state, all remaining unobligated and unliquidated balances will be cancelled.
The appropriation will no longer be available for obligation and/or disbursement.
Any collections received will be deposited into a miscellaneous receipt account (021R ).
Any obligations and adjustments will be charged to current appropriations.
Slide 14, Closed State
REF: >22-FY-3
CLOSED. After the expired state, all remaining unobligated and unliquidated balances will be cancelled. The appropriation will no longer be available for obligation and disbursement for any purpose after cancellation (closing). After an appropriation is closed, any collections received will be deposited into a Miscellaneous Receipt Account (021R ). Any obligations and adjustments for cancelled accounts will be charged to current appropriations available for the same purpose.
Closed: 1 Oct Indefinitely

15. States of an Appropriation Example OMA
Application of OMA Funds D**_
Unexpired: 1 Oct Sep 2019
Expired: 1 Oct Sep 2024
Closed: 1 Oct Indefinitely
Slide 15, States of an Appropriation Examples
Ref to >22-FY - 3
Unexpired: 1 Oct Sep 2019 Obligate and disburse
Expired: 1 Oct Sep 2024 Disburse only. May make adjustment to obligation with approval from major command
Closed: 1 Oct Indefinitely Unobligated and unliquidated balances will be cancelled. Collections received will be deposited into a Miscellaneous Receipt Account (021R )
202011D** A76VV76VV QLOG WBS, Internal Order or Cost Center

16. States of an Appropriation Examples
Application of Funds D**
Unexpired: 1 Oct Sep 2019
Expired: 1 Oct Sep 2024 (5 years)
Closed: 1 Oct Indefinitely
Slide 16, States of an Appropriation Examples
Ref to >22-FY - 3
Unexpired: 1 Oct Sep 2019 Obligate and disburse
Expired: 1 Oct Sep 2024 Disburse only. May make adjustment to obligation with approval from major command
Closed: 1 Oct Indefinitely Unobligated and unliquidated balances will be cancelled. Collections received will be deposited into a Miscellaneous Receipt Account (021R )
202011D** A76VV76VV QLOG WBS, Internal Order or Cost Center

17. Application of Funds (Cont.) 202011D**_
The Application of Funds is comprised of six elements.
Supplemental Appropriation ID (1)
Fund Type Designator (D)
Fiscal Year of Issue (**)
Black Space (_)
Slide 17, Application of Funds (Cont.)
Application of Funds (Cont.) Refer students to Summary Sheet, Identify GFEBS Master Data page 6.
The next four elements of Application of Funds consist of the Supplemental Appropriation ID, Fund Type Designator, Fiscal Year of Issue, a Blank Space (in bold above).
Refer students to the Army Management Structure (Federated ERPs) Chapter 4.2.1, Position 6
(3) Supplemental Appropriation ID (1). The fourth part of the Application of Funds are the Supplemental Appropriation ID. The Supplemental Appropriation ID indentifies each supplemental appropriation enacted by congress that is in addition to the original Appropriation Act for each fiscal year.
INSTRUCTOR NOTE: Ask Students; Question: What does the supplemental appropriation ID 3 mean?
Answer: Congress enacted THREE additional supplemental appropriations. It is the FOURTH overall appropriation.
Refer students to the Army Management Structure (Federated ERPs) Guide >4.2.1>position 7
(4) Fund Type Designator (D).The fifth part of the application of funds is the Fund Type Designator. The fund type designator identifies whether the fund is Direct, Reimbursable, Funded or Reimbursable, Automatic. Point out to the students the different fund types within the application of funds.
Fund Type Example
D = Direct D Operation and Maintenance, Army
F = Reimbursable, Funded F17 Army Family Housing, Operation and Maintenance
A = Reimbursable, Automatic A Operation and Maintenance, Army
Note: Reimbursable Automatic is valid only for OMA, OMAR, OMNG, RDTE, and MCA.
R = Receipt Accents X0RXX Wildlife Conservation Receipt Account
T = Trust T17 Fisher Houses Trust Fund
C = Clearing Accounts F0CXX Recycling Account on Installations
S = Special Funds 5095X0SXX Wildlife Conservation, etc., Military Reservation, Army
Z = Non-reportable 4528X0Z17 Working Capital Fund, Army Conventional Weapons
37-100, 22-FY-2 and Reference Guide chapter 4.2.1, positions 8-9
(5) Fiscal Year of Issue (13). The sixth part of the Application of Funds is the Fiscal Year of Issue. The Fiscal Year of Issue identifies the year that
Congress appropriated the funding.
INSTRUCTOR NOTE: Ask students the following;
Question: What does fund type designator F mean?
Answer: (Reimbursable, Funded).
202011D** A76VV QLOG WBS, Internal Order or Cost Center

18. Fund Center
Fund Center (A76VV) – Fund Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds.
Slide 18, Fund Center
FUNDS CENTER A76VV
Instructor notes: Army Management Structure (Federated ERPs) Guide >chap 8.1 and 8.2> You will use the word document to explain and the excel spread sheet (click on Data Reference folder) to research.
NOTE: Refer students to the Summary Sheet, Identify GFEBS Master Data page # 7
(1) Funds Center (A76VV). The second element in the line of accounting is the Funds Center-Cost Center. The Funds Center consist of 5 characters (Note: The first four digits of the Cost Center will match the last four digits of the Funds Center.) Explain that each instillation have their own fund center. When discussing Army the A2A will stay the same. The last 2 characters will change. Also referred to as budget objects. Fund centers manage and distribute funds for cost incurred.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

19. Fund Center (Cont.)
This example shows the composition of a funds center hierarchy from HQDA at Level 1 to an FORSCOM Level 4 funds center at 3rd ID:
Fund Center Position Represents Example
1 Appropriation Sponsor A (Army)
2-3 Operating Agency 76 (FORSCOM)
4-5 Level 3 and 4 VV (Region/ 3 ID)
Other Examples of Fund Centers:
A2ABM Fort Jackson A57HB CASCOM
A76NN 82 Airborne A76YY HQ FORSCOM
+Slide 19, Fund Center (Cont.)
(2) Positions 1 - 5: Funds Center record contains information about specific organizational elements within the Army that are authorized to receive, distribute, and manage funds.
Funds Center: A76VV
Position Represents Example
1 Appropriation Sponsor A (Army)
2-3 Operating Agency 76 (FORSCOM)
4-5 Level 3 and 4* VV (Region/Organization) Fort Stewart
Other Examples of Fund Centers:
A2ABM Fort Jackson A57HB CASCOM
A76NN 82 Airborne A76YY HQ FORSCOM
*Funding levels: 1- D.A., 2- MACOM- 3- Installation of Activity Level 4- Subordinate unit or activity.
Note: Army organizations can choose the level of their Funds Center structure (level 3 or level 4 only).
202011D** A76VV QLOG WBS, Internal Order or Cost Center

20. Cost Element/ Commitment Item
This is an eight-digit code that identifies the nature or the physical characteristics of the expenditure (such as military and civilian pay; travel of personnel; supplies; equipment; rents; utilities, etc.)
Cost Element –
US Standard G/L Account – 6100
Commitment Item – 2617
Object Class – 26
Additional Specific Detail - 17
Slide 20, Cost Element/ Commitment Item
INSTRUCTOR NOTE: Refer students to page 7 of the summary sheet.
The first four characters of the cost element are the General Ledger is the main accounting record of a business which uses double-entry bookkeeping (balances your debts and credits). It usually include accounts for such as current assets, fixed assets, liabilities, revenue and expenses items, gain and losses. Example: OMB push money down to this cost object for example object class 26. This money will cover everything in this specific series (Supplies and Materials).
The first three digits of the Commitment Item are created from the Office of Management and Budget (OMB) defined object class. The 4-character Funds Management (FM) commitment item contains additional detail information beyond the detail directed by OMB. All FM commitment items are tied to an OMB Object Class.
Cost Element/Commitment Item:
Position Represents Example
GLAC (general ledger chart of accts) (Operating Expenses)
OMB 2 Character Object Class (Supplies and Materials)
Depot Level Reparable (Depot Level Reparable)
2 (Non-depot Level Reparable)
3 (Unclassified)
Material Category (Combat Vehicle Repair Parts)
2617
202011D** A76VV QLOG WBS, Internal Order or Cost Center

21. US Standard General Ledger Account (GLAC) (ex. 6100)
“General ledger accounts are the backbone to any accounting and financial
information that comes out of an organization. They cover all aspects of a
business with regard to the flow of money and can be broken down to as fine a
detail as a organization chooses. The accounts are divided into categories and
can give the balance of any area of the business at a glance.”
Slide 21, US Standard General Ledger Account (GLAC)
The General Ledger also commonly referred to as an accounting ledger, a general ledger is a primary accounting record used by a business to keep track of all the financial transactions the company makes. All financial transactions, debits and credits are recorded or posted,” in the general ledger, regardless of whether or not they also post to a subsidiary ledger (sub-ledger), such as accounts receivable or cash. These values can provide the information used to generate all of the organization’s financial statements.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

22. General Ledger Accounts Categories
General accounts are broken into seven categories: assets, liabilities, net
position, revenue, expense, gains and losses.
Assets are basically all things owned by the company that are of any value.
Liabilities are anything owed by the company.
Net position is the result of the value of the assets minus the liabilities.
Revenue is the income brought in by the operating of the business.
Expense is the spending of money by the company to operate the business.
Gains and losses are the incoming and outgoing of funds that do not have
to do with the normal revenue and expense.
Slide 22, General Ledger Accounts Categories
Asset: automobile, computer, home
Liabilities: credit card debt, loan,
Net Position : Foreign exchange currency, commodities. It can also be the amount or total assets held by an organization as well as the ownership status of a institution’s investments.
Net Position : example could be if you owned rental property the funds received from the rent is the revenue. The sale of automobiles at a car lot would be a revenue. (income that a company receives from its normal business)
Expense: Utilities (electric, water, gas) cable bill, cell phone bill, travel, office supplies
Gains or losses: Gains or losses result from the sale, exchange, trade or disposition of government assets. Gains or Losses. When a transaction occurs with the public or another government entity for a price which is unusual or nonrecurring, a gain or loss must be recognized rather than revenue or expense so as to differentiate such transactions. Gains or losses result from the sale, exchange, trade or disposition of government assets (with the exception of inventory held for sale)6. As a general rule, any difference between the sales proceeds at more or less than the book value of an asset is recognized as a gain or loss when the asset is sold.
EXAMPLE: The reclassification of excess, obsolete, or unserviceable inventory will generally result in a loss when revalued because the value is now less than the acquisition or moving average cost of the item. The amount of revaluation is recognized as a loss or gain in determining the net cost of operations. Example: initial issue of equipment, when it is turned in the value has depreciated because of normal wear and tear. It is not the same value when it was received.

23. USSGL Accounts Classification
Number
Title
Normal Balance
100000
Assets
Debit
200000
Liabilities
Credit
300000
Net Position
400000
Budgetary
Debit/Credit
500000
Revenue Other Financing Sources
600000
Expenses
700000
Gains/Losses/Misc Items
800000
Memorandum
The normal balance indicates the account balance is usually a debit or credit. If the normal balance for an account is a debit, then a debit to the account will increase the balance, while a credit will decrease the account.
Slide 23, The basic 6-digit USSGL accounts classification
The general ledger utilizes double-entry bookkeeping, when a transaction occurs, it always affects two of these accounts in equal and opposite ways; it is a debit to one and a credit to another. The total amount of debits should always equal the total amount of credits, so if the two do not match up, it indicates that an error has been made. This comprehensive and balanced format is one reason why the account ledger is used to create financial statements.
USSGL accounts appearing in bold are new or indicate a change from the last USSGL TFM Supplement release (changes to the title, normal balance, and/or definition).
The entire account number series are The series of accounts are available for agencies to record and maintain agency-specific statistical and/or memorandum data.
Instructor: Have the students read the paragraph after “The basic 6-digit USSGL accounts are classified as follows:”, and research some of the accounts so that they may become familiar with the regulation.
U.S. Standard General Ledger

24. General Ledger Structure
Account Categories and Definitions. There are seven major categories in the USSGL. These are further classified as real, nominal, budgetary, and/or proprietary accounts.
  A. Real accounts are those balance sheet accounts that remain open and are available during the business life cycle. Asset, liability and net position accounts are classified as real accounts.
B. Nominal accounts are those accounts that are closed at fiscal year-end or at the end of the accounting period. Expenses, revenues, and gains/losses/extraordinary items are classified as nominal accounts.
  C. Budgetary resource accounts are used in conjunction with real and nominal accounts. Budgetary resource accounts track budgetary execution and funding, and serve to meet the fiscal requirements of appropriation managers. GLACs numbered 4*** are classified as budgetary accounts.
  D. Proprietary accounts are those which present the financial position of the government operation. They therefore serve primarily for the production of financial reports to meet the needs of internal financial managers and external users. Proprietary accounts include all GLACs except the budgetary accounts.
Slide 24, General Ledger Structure
Instructor notes: Have the students read the terms.
Now that we have looked at these accounts, lets associate them to the General Ledger Structure. Emphasize which accounts fall in each further classified accounts:
Real Accounts = asset, liability and net position account
Nominal Accounts = expenses, revenues, gains, losses, and extraordinary items.
Budgetary Resource Accounts = GLACs numbered 4***
Proprietary Accounts = -include all GLACs except the budgetary accounts.
The USSGL accounting process encompasses both proprietary and budgetary data. This integrated process is built upon the detailed principles and procedures prescribing how accounting events are measured, recorded, classified, summarized and reported.

25. Commitment Item (2617)
Object classes are categories in a classification system that presents obligations by the
items or services purchased by the Federal Government. These are the major
object classes:
10 Personnel compensation and benefits
20 Contractual services and supplies
- 26 – supplies and materials
30 Acquisition of assets
40 Grants and fixed charges
90 Other
Position 5 – 6: OMB 2 Character Object Class Supplies and Material Purchases
Position 7: Depot Level Reparable (DLR) K - Army Managed DBOF Items (DLR)
1 - Army Managed DWCF Items (Non‑DLR)
Position 8: Material Category (Combat Vehicle Repair Parts)
Slide 25, Commitment Item (2617)
Instructor and Students go to > Army Management Structure (Federated ERPs) Guide chapter 7
Position 5 – 6: OMB 2 Character Object Class 26 - Supplies and Material Purchases
Position 7: Depot Level Reparable (DLR) Army Managed DBOF Items (DLR)
F - Army Managed DWCF Items (Non‑DLR)
Position 8: Material Category (Combat Vehicle Repair Parts)
2B-EOR- Pay (deals with personnel) 1000 series
2B-EOR-NonPay (deals with contracts) 2000 series and above
Every obligation recorded by the Department of Defense must be coded with an Commitment Item. These obligations by Commitment Item must be accumulated and reported to the Treasury on a quarterly basis. We divide the major classes into smaller classes and present them in the Budget Appendix in object class schedules.
Army Management Structure (Federated ERPs) Guide >go to chapter 7 for definition, then click on Data Reference files (excel spread sheet) to show crosswalk.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

26. FUNCTIONAL AREA
Functional Area, Army Program Element, Management Decision Package, & Project Number QLOG The Functional Area is a Funds Management budget object defined as a funds control element as well as an element to capture execution data. All funds will be distributed to specific Functional Areas for execution of funds. A valid Functional Area combination must exist in GFEBS master data before execution actions can take place.
Slide 26, FUNCTIONAL AREA
Functional Area
NOTE: Refer students to the Army Management Structure (Federated ERPs) Guide, Chapter 5 and Summary Sheet; Identify Master Data page #8.
Definition and Use: The Functional Area is a Funds Management budget object defined as a funds control element as well as an element to capture execution data. All funds will be distributed to specific Functional Areas for execution of funds. A valid Functional Area combination must exist in GFEBS master data before execution actions can take place. GFEBS records the OSD Program Element in the background for the Functional Area. OMA point account information used in legacy systems may appear in GFEBS Cost Management master data depending on the use cases.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

27. FUNCTIONAL AREA (cont.)
Structure and Critical Fields
The Functional Area is a 16-digit field master data element. Depending on the appropriation (Main Account Code), Functional Area master data elements for Army appropriations may now contain the Army Program Element (APE), RDTE project number, Military Construction (MILCON) project number, Procurement Standard Study Number (SSN), Cost Type Code (CT), and Management Decision Package (MDEP). GFEBS controls the execution of funds based on appropriation and the Functional Areas using derivation rules.
FUNCTIONAL AREA (cont.)
Slide 27, FUNCTIONAL AREA (cont.)
Functional Area (Cont.)
NOTE: Refer students to the Army Management Structure (Federated ERPs) Guide, Chapter 5 and Summary Sheet; Identify Master Data page #8.
Structure and Critical Fields: The Functional Area is a 16-digit field master data element. Depending on the appropriation (Main Account Code), Functional Area master data elements for Army appropriations may now contain the Army Program Element (APE), RDTE project number, Military Construction (MILCON) project number, Procurement Standard Study Number (SSN), Cost Type Code (CT), and Management Decision Package (MDEP). GFEBS controls the execution of funds based on appropriation and the Functional Areas using derivation rules.
Example: Army Program Element (APE) QLOG- Management Decision Package (MDEP)
Note: Army Management Structure (Federated ERPs) Guide, A thru AO-2096, and DO-0390 list all functional areas . Go to AO-2020.docx (explain). Then go to Data Reference file>A OMA-FA.PDF (research).
Question: What is the Functional Area for Physical Security Matters that Beginning Fiscal Year (BGFY) 2010 and the Termination Fiscal Year (TMFY) is still open? QPSM
Instructor/Students: Go to >2C-MDEP1>page 2C-MDEP1-19
Management decision packages (MDEPS) account for army resources. MDEPS describe the capability of the total army; active, guard, and reserve. Individually an MDEP describes a particular organization, program, or function and records the resources associated with the intended output. An individual MDEP applies uniquely to one of the following six management areas:
Missions of modified tables of organization and equipment (MTOE) units.
Missions of table of distribution and allowance (TDA) units and army wide standard functions.
Missions of standard installation organizations (SIOS).
Acquisition, fielding, and sustainment of weapon and information systems.
Special visibility programs (SVPS).
Short term projects (STPS).
During programming, MDEPS provide useful visibility. They assist army managers, decision makers, and leaders to assess program worth, confirm compliance, and rank resource claimants. During budgeting, MDEPS help convey approved programs and priorities into budget estimates. They also assist HQDA program evaluation groups post program changes caused by budget decisions and approved funding. During execution, the posted MDEPS help HQDA principals and commanders of major army commands (MACOMS) and other operating agencies track program and financial performance.
Example: Army Program Element (APE)
QLOG- Management Decision Package (MDEP)
202011D18 A76VV QLOG WBS, Internal Order or Cost Center

28. Functional Area element Example
131096
1** Operating Forces (OMA- Budget Activity Group 1)
13* Land Forces Readiness
Base Operations Support
Army Program Elements under the OMA Appropriation
211000
2** Mobilization (OMA-Budget Activity Group 2)
21* Mobility Operations
Strategic Mobility
324000
3** Training and Recruiting (OMA-Budget Activity Group 3)
32* Basic Skills and Advanced Training
Training Support
422000
4** Admin. and Service Wide Service Activities (OMA BAG 4)
42* Logistics Operations
Central Supply Activities
131096
QLOG
Slide 28, Functional Area element Example
VSCW
Training Range Operations
Management Decision Packages (MDEP)
WSUS
MTOE Unit Equipment Support
QLOG
Logistics Activities
FPDE
Night vision

29. Funded Program
The Funded Program master data element is used to control spending related to work orders (WO) and/or projects.
Examples are:
WBS S
Internal Order
Cost Center 76VV0065
Slide 29, Funded Program
Note: Refer students to the NOTE: Refer students to the Army Management Structure (Federated ERPs) Guide >chapter 6
FUNDED PROGRAM (WBS, Internal Order, or Cost Center ). The fifth element in the line of accounting is the Funded Program. The Funded Program is used to control spending related to work orders(Reimbursable/Direct work orders) and/or projects. Funds will be distributed and staged at the generic Funded Program “Army” until a work order or project has been identified to distribute funds to a detailed funding program. Once the work order (WO) and/or project is created, the Funded Program is then created using the WO or project number. Then the funds are distributed from ARMY, for example, to the created project/work order.
INSTRUCTOR NOTE: Ask students,
Question: What is the purpose of the Funded Program ?
Answer: Funded Program is used to control spending related to work orders.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

30. Work Breakdown Structure (WBS) Element
Work Breakdown Structure (WBS) Element (S ): is a model of the project that organizes project tasks into a hierarchy.
Slide 30, Work Breakdown Structure (WBS) Element
The work breakdown structure (WBS) Element is a model of the project that organizes project tasks into a hierarchy.
It is the functional basis for further planning steps in a project, for example, for process planning, cost planning, scheduling, capacity planning or costing, as well as project control.
It gives you a clear picture of the project and facilitates the coordination and implementation of the project from a management standpoint.
It shows the work involved in a project.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

31. Internal Orders
Internal Orders ( ): Cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks.
Slide 31, Internal Orders
Internal Orders: Cost objects used to plan, collect, monitor, and settle the costs of specific jobs and tasks.
Internal Orders are used to monitor the costs of short term, long-term, and recurring activities or programs.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

32. Cost Center
Cost Center (76VV0065) – Cost Centers are cost objects in the Controlling Area of GFEBS that represent an organizational unit where cost are incurred. The organizational unit can be defined based on functional requirements, allocation criteria, physical location, or responsibility for costs.
Cost Centers represent the organization’s hierarchical structure found in its Table of Distribution and Allowance (TDA) or Table of Organization and Equipment (TO&E).
Slide 32, Cost Center
Instructor notes: Army Management Structure (Federated ERPs) Guide >chap 9> use the word document to explain cost centers and you will use the spreadsheet from chap 8>tab 2> for cost centers
Cost Center (76VV0065). Cost Centers are cost objects in the Controlling Area of GFEBS that reflect an organization’s command and control structure where costs are incurred. The organizational unit can be defined based on functional requirements, allocation criteria, physical location, or responsibility for costs. Cost Centers represent the organization’s hierarchical structure found in its Table of Distribution and Allowance (TDA) or Table of Organization and Equipment (TO&E).
Cost Centers:
Clearly define a responsibility area where costs are incurred
Enable informal funds distributions from Funds Centers to subordinate organizations with the related Cost Center group.
Do reflect the organizational structure, which usually follows the chain of command.
Are organized into Cost Center groups based on the organization structure. Each Cost Center group is usually related to one Funds Center.
Can be funded by Funds Centers outside an organization’s Funds Center structure.
Position Represents Example
Last 4 characters of Fund Center VV
Specific organization and function
Responsible for incurring and capturing cost
NOTE: Structure and Critical Fields: The GFEBS Cost Center data element is 10 numeric characters. Derivation rules are used to map each Cost Center group to a Funds Center. The Alpha numeric is used for training purposes because the training client “TED” is not update to the current production system.
202011D** A76VV QLOG WBS, Internal Order or 76VV

33. GFEBS Assigned Reference Number
GFEBS Assigned Reference Number (GRN) is system generated and is used to identify and track each expenditure transaction, from the commitment through the disbursement stage.
The GFEBS Assigned Reference Number contains six to fourteen characters and is unique to each transaction.
Slide 33, GFEBS Assigned Reference Number
GFEBS ASSIGNED REFERENCE NUMBER ( ). The sixth element in the line of accounting is the GFEBS Assigned Reference Number. The GFEBS Assigned Reference Number is GFEBS generated. These numbers can be generated by several types of transactions, i.e. Purchase Requisitions and Purchase Orders.
INSTRUCTOR NOTE: Ask students,
Question: Since we know that the number is assigned by GFEBS can we look up this information?
Answer: No we cannot because it is assigned by GFEBS.
When the FMY1 is done, (for now it is only done in a operational environment) it will not generate the GRN because this is a pre-commitment. When the actual obligation is done the GRN will be computer generated.
202011D** A76VV QLOG WBS, Internal Order or Cost Center

34. Fiscal Station Number (FSN)
Identifies the accounting office responsible for maintaining the accounting records of the allotment or allowance of funds. In GFEBS the FSN will be (Defense Finance and Accounting Services or DFAS).
Slide 34, Fiscal Station Number (FSN)
Instructor/students go to >2J-FSN
FISCAL STATION NUMBER (FSN) (021001). The seventh element in the line of accounting is the Fiscal Station Number. A FSN is a five digit number (in a six position field) assigned to an installation or activity integrated finance and accounting office, or a non-integrated finance office, a fully supported activity, a decentralized accounting office, Pseudo Non Appropriated Fund Office (NAF), or a state department activity. It identifies the Operating Location that is responsible for maintaining the detailed accounting records for the allotment of funds. In GFEBS, the Fiscal Station number is
FSN= will always be the same (responsible for outgoing payments) DSSN and ADSN will be different depending on the location.
202011D13 A76VV76VV QLOG Cost Center, WBS, or Internal Order
202011D** A76VV QLOG WBS, Internal Order or Cost Center

35. Slide 35, Practical Exercise
Note: Have students do PEs 1 and minutes per PE and 30 minutes to go over them.

36. Check On Learning Q: What does the Application of Funds consist of?
Q: What reference would you use to find the Appropriation Symbol?
Q. What is the Appropriation Symbol “2050” used to represent?
Show Slide #36: LSA #1 Check On Learning
Facilitator’s Note: Conduct a check on learning. Cross-Level any additional information and facilitate.
Q: What does the Application of Funds consist of?
Q: What reference would you use to find the Appropriation Symbol?
Q. What is the Appropriation Symbol “2050” used to represent?

37. Terminal Learning Objective
Action: Identify Master Data Elements.
Conditions: FM Leaders in a classroom environment working individually and as a member of a small group, using doctrinal and administrative publications, self-study exercises, personal experiences, practical exercises, handouts, and discussion.
Standard: Identify the Master Data Elements in the Standard Line of Accounting with at least 80% accuracy.
Slide 37, Terminal Learning Objective
Restate the TLO.