International Monetary Fund - Letter of Credit
Definition
This account is used to record the Letter of Credit for the International Monetary Fund (IMF). This USSGL account can only be used by the Department of the Treasury. This account does not close at year-end.
Year-end: This account does not close at year-end.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
7For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
B
E
Debit/Credit
BulkFile attribute
D
C
Fund Type
TAS attribute
EG
Reporting Type Code
TAS attribute
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
4
H410
To record an increase of the Letter of Credit for the International Monetary Fund.
Credit · Proprietary entry H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.
Debit · Proprietary entry H430 To record payment vouchers.
Debit · Proprietary entry H450 To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.
Credit · Proprietary entry
Credit · Proprietary entry H412 To record a decrease to the Letter of Credit that is moved to FRBNY Number 1 account.
Debit · Proprietary entry H430 To record payment vouchers.
Debit · Proprietary entry H450 To record the Letter of Credit for Maintenance of Value due to International Monetary Fund.
Credit · Proprietary entry