Accounts Receivable

A195 To record the collection of revenue for non-revolving trust and special funds that were previously accrued.
Credit · Proprietary entry A489 To record a federal fund receivable for an expenditure transfer from a trust fund where a prior year appropriation act is cited.
Debit · Proprietary entry A498 To record a federal fund receivable for an expenditure transfer from a trust fund.
Debit · Proprietary entry A499 To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).
Credit · Proprietary entry A502 To record the actual federal fund collection resulting from an expenditure transfer from a trust fund, that was previously established as a receivable.
Credit · Proprietary entry A541 To record in the transferring agency the transfer-out of budgetary resources receivable.
Credit · Proprietary entry A543 To record in the receiving agency the transfer-in of budgetary resources receivable.
Debit · Proprietary entry A545 To record in the transferring agency the transfer-out of unpaid obligations associated with an equal transfer-out amount of uncollected customer payments without cash advance.
Credit · Proprietary entry A547 To record in the receiving agency the transfer-in of unpaid obligations associated with an equal transfer-in amount of uncollected customer payments without cash advance.
Debit · Proprietary entry A557 To record in the transferring agency the transfer-out of receivables not offset by unpaid obligations.
Credit · Proprietary entry A558 To record in the receiving agency the transfer-in of receivables not offset by unpaid obligations.
Debit · Proprietary entry A714 To record revenue earned in the performing agency for goods or services performed on a reimbursable order without an advance.
Debit · Proprietary entry C106 To record the collection of reestimated subsidy in the financing account.
Credit · Proprietary entry C109 To record the receipt of previously anticipated collections.
Credit · Proprietary entry C130 To record the collection of a refund of an advance or prepayment that results in a downward adjustment to a prior-year obligation.
Credit · Proprietary entry C136 To record the collection of receivables for assets purchased or expenses incurred in a prior year that create budgetary resources when collected.
Credit · Proprietary entry C137 To record the restitution of an imprest fund loss.
Credit · Proprietary entry C138 To record the collection of refunds receivable for assets purchased or expenses incurred in the current year that create budgetary resources when collected.
Credit · Proprietary entry C139 To record the deduction of an employee's pay for reimbursement of Federal Employees Health Benefits paid by the employer while the employee was in a leave without pay status.
Credit · Proprietary entry C140 To record the collection of receivables from federal sources.
Credit · Proprietary entry C143 To record the collection of receivables of custodial revenue from a non-federal source that is deposited to a miscellaneous receipt account.
Credit · Proprietary entry C146 To record the collection of previously accrued receivables in a General Fund Receipt Account.
Credit · Proprietary entry C178 To record the transfer of the title of an asset to the federal government for a settlement of tax liability from the taxpayer.
Credit · Proprietary entry C186 To record the collection of receivables in the performing agency for reimbursable services.
Credit · Proprietary entry C194 To record reclaimed (repaid) foreign currency into the foreign currency account symbol (X7000 series) by a disbursing officer.
Credit · Proprietary entry C402 To record an accrual of revenue reported on the Statement of Custodial Activity or on the custodial footnote that is collected by an agency to be deposited directly into a General Fund Receipt Account. In addition, to record administrative fees earned for administering a nonfiduciary deposit fund.
Debit · Proprietary entry C403 To record a receivable for Old IMF Quota Payments.
Debit · Proprietary entry C406 To record receivables for amounts advanced from the financing fund or liquidating fund to cover escrow funds.
Debit · Proprietary entry C412 To record accrued receivables for modified direct or guaranteed loans moving from the liquidating fund to the financing fund account.
Debit · Proprietary entry C413 To record the collection in the financing account for items related to modified direct or guaranteed loans originating in the liquidating fund.
Credit · Proprietary entry C414 To record refund receivables, a downward adjustment to prior-year paid delivered orders, from non-federal sources for assets or expenses that do not create budgetary resources until collected.
Debit · Proprietary entry C415 To record a receivable for new IMF Quota Payments under Credit Reform.
Debit · Proprietary entry C416 To record accrued revenue from federal sources other than for reimbursables, non-revolving trust and special funds, custodial activity, and interest on Treasury securities.
Debit · Proprietary entry C420 To record accrued revenue or other financing sources without budgetary impact.
Debit · Proprietary entry C422 To record accrued revenue from federal or non-federal sources for non-revolving trust funds and special funds.
Debit · Proprietary entry C425 To record accounts receivable in a nonfiduciary deposit fund.
Debit · Proprietary entry C428 To record loans, interest, and fees receivable from non-federal sources for defaulted guaranteed loans and loan guarantee activity. Do not consider as a budgetary resource until collected.
Debit · Proprietary entry C438 To record subsidy receivable and the related interest, in the financing account, for an upward reestimate.
Debit · Proprietary entry C439 To record the sale of a replacement inventory unit in which the fair value of an older inventory unit no longer in service is credited against the sales price of the new exchange transaction.
Debit · Proprietary entry C440 To record unfunded (borrowed) foreign currency from the Foreign Currency Account Symbol (X7000 series) by a disbursing officer.
Debit · Proprietary entry C610 To record the sale or disposition of personal property collected for replacement property.
Debit · Proprietary entry C644 To record a receivable from a non-federal entity for the sale or disposition of assets other than personal properties and investments.
Debit · Proprietary entry C647 To record the liquidation of receivables from other federal entity for the sale or disposition of assets other personal properties and investments.
Credit · Proprietary entry C648 To record a receivable from another federal entity for the sale or disposition of assets other than personal properties and investments.
Debit · Proprietary entry C650 To record accounts receivable and accrue revenue from another federal entity that was previously anticipated.
Debit · Proprietary entry D128 To record a downward adjustment to prior-year paid delivered orders with no refund collected.
Debit · Proprietary entry D130 To record a downward adjustment to prior-year prepaid/advanced undelivered orders with no refund collected.
Debit · Proprietary entry D306 To record a prior-period adjustment that reduces the value of a prior-year asset.
Credit · Proprietary entry D310 To record a prior-period adjustment that increases the value of a prior-year asset.
Debit · Proprietary entry D408 To record the write-off of accounts receivable.
Credit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
Debit · Proprietary entry D576 To record a loss resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.
Credit · Proprietary entry D578 To record a gain resulting from the revaluation of foreign currency in the Foreign Currency Account Symbol (X7000 series) at the end of an accounting period.
Debit · Proprietary entry E508 To record the transfer-out of nonbudgetary or non-federal accounts receivable to other federal entities without reimbursement.
Credit · Proprietary entry E604 To record the transfer-in of nonbudgetary or non-federal accounts receivable from others without reimbursement.
Debit · Proprietary entry F144 To record the cancellation of a receivable for reimbursable activity.
Credit · Proprietary entry H100 To record equity contributions to increase fiduciary net assets.
Debit · Proprietary entry H200 To record equity withdrawals or distributions of fiduciary net assets.
Credit · Proprietary entry

V Balance Sheet · line 3.4
Accounts receivable, net (RC 22) V Balance Sheet · line 9
Accounts receivable, net (Notes 6 and 7) V Statement of Custodial Activity · line 7
Miscellaneous V Statement of Custodial Activity · line 7
Miscellaneous V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-) V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-)