Header
The region (city and number) and reports as of June 30.
GSA936
Reconciliation of Total Cost Reported in Real Property Inventory with General Ledger
- Agency
- GSA
- Revision
- Rev. 4/1961
- Fillable fields
- 25
- Pages
- 1
- Official source
- GSA form page
- Checked
- October 20, 2026
GSA Form 936: Reconciliation of Total Cost in Real Property Inventory with General Ledger
GSA Form 936, Reconciliation of Total Cost Reported in Real Property Inventory with General Ledger, is a General Services Administration form, GSA FORM 936 (4-61). GSA hosts it in its forms library.
It is a one-page reconciliation for a region, with reports as of June 30. Part I starts from general ledger account balances for real property accounts and adjusts them for costs reported or not reported on GSA Forms 1166. Part II starts from the total cost on the prior year EAM listing, adds and removes installations, and adds reconcilable items. Its last line, cost on EAM listing reconciled to general ledger balance as adjusted, carries footnote 3: cost must agree with the general ledger balance, as adjusted, reported in Part I.
Amounts go in a Total All Funds column. The form prints no signature line, filing address or Privacy Act statement. You can fill it out free in your browser on this page and download the result without an account.
What's on GSA Form 936
Part I: general ledger account balances
Land and land rights, buildings and land improvements, the purchase contract program, construction work in progress, the National Industrial Reserve, and surplus real property for sale and on lease, then a subtotal.
Part I adjustments
Adjustments made later but applicable to the period, plus costs reported on GSA Forms 1166 but not recorded in the ledger, less costs recorded but not reported, giving the general ledger balance as adjusted.
Part II: real property inventory
Total cost on the prior year EAM listing, plus new installations and adjustments from line 26 of GSA Forms 1166, less installations being removed, giving the total cost for the current year EAM listing.
Reconcilable items 1 to 6
Construction work in progress not completed, land rights in sub control accounts 141.2, 177.2 and 179.2, related personal property in 179.5, preliminary construction cost, and rounding to the nearest thousands of dollars.
Footnotes 1 to 3
Lists to submit with the form, and the rule that the reconciled EAM cost must agree with the adjusted general ledger balance in Part I.
How to complete GSA Form 936
- 1
Enter the region
Fill in the region by city and number. The reporting date is printed as June 30.
- 2
Enter the ledger balances
Enter each account balance in the Total All Funds column, add the subtotal and the adjustments, and arrive at the general ledger balance as adjusted.
- 3
Build the current year inventory total
Start from the prior year EAM listing total, add line 26 amounts for new installations and adjustments, and take out installations being removed.
- 4
Add the reconcilable items
Enter items 1 to 6 and the final line, cost on EAM listing reconciled to general ledger balance as adjusted.
- 5
Attach the listings
Footnote 1 asks for account balances by fund. Footnote 2 asks for a listing of each installation's name and control number, its recorded cost for land, building and structures and facilities, and the date adjusted in general ledger accounts.
The PDF has no separate instructions. These steps follow its lines and footnotes.
Why fill Form GSA936 on indox
You get the real form, filled in a browser tab, with nothing standing between you and the finished PDF.
- Fill the form right in your browser, no software to install
- Free to fill and free to download, with no account
- The official blank straight from the GSA, not a copy someone retyped
- Works on a phone, tablet or computer
Where it goes and what the form says
Where it goes
The PDF gives no filing address, recipient or signature line.
Matching rule
Footnote 3 says the cost must agree with the General Ledger Balance, as adjusted, reported in Part I.
Edition
The footer reads GSA FORM 936 (4-61). GSA's page lists a current revision date of 04/1961 and no authority or regulation.
Related forms
Who uses GSA Form 936?
The form does not say who completes or receives it. These items follow the blocks it prints.
Official sources and the blank
Do it all with indox
No tool matches that search.
Questions about Form GSA936
What does GSA Form 936 reconcile?
The total cost reported in the real property inventory, on the EAM listing, with general ledger account balances as adjusted.
Which accounts are listed in Part I?
141 Land and Land Rights, 142 Buildings and Land Improvements, 143 Buildings and Land Improvements Purchase Contract Program, 148 Construction Work in Progress, 165 Real Property National Industrial Reserve, 177 Surplus Real Property For Sale and 179 Surplus Real Property On Lease.
What date is the report as of?
The header prints Reports As Of June 30, with a blank for the year.
What has to go with the form?
Footnote 1 asks for account balances listed separately for each revolving fund, each trust, the S&CM appropriation and the general fund ledger. Footnote 2 asks for a listing of installations with their recorded costs and the date adjusted in the ledger.
Who signs GSA Form 936?
The PDF prints no signature line. It asks only for the region by city and number.