Interest Receivable - Loans
Definition
This account is used to record the amount of accrued interest charges receivable on loans. 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
11For 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
Cust/Noncust
BulkFile attribute
A
S
Fed/Nonfed
BulkFile attribute
F
N
Trading Partner
BulkFile attribute
###
Trading Partner Main
BulkFile attribute
####
Fund Type
TAS attribute
CF
DF
EC
EG
EM
EP
ER
ES
ET
GA
TR
UG
US
UT
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
29
A195
To record the collection of revenue for non-revolving trust and special funds that were previously accrued.
Credit · Proprietary entry A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a special or non-revolving trust fund.
Credit · Proprietary entry A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a revolving or revolving trust fund.
Credit · Proprietary entry C109 To record the receipt of previously anticipated collections.
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 C161 To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.
Credit · Proprietary entry C162 To record an adjustment to loans and interest receivable based on acquired collateral property with recourse.
Credit · Proprietary entry C163 To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.
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 C409 To record the reclassification of interest capitalized on a loan.
Credit · 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 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 C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C444 To record capitalized loan interest receivable on non-credit reform loans for interest receivable amounts previously accrued.
Credit · Proprietary entry C614 To record the gain on property sold with recourse.
Credit · 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 D414 To record the write-off of loans receivable and interest receivable for credit reform loans made after fiscal 1991.
Credit · Proprietary entry D416 To record the write-off of interest receivable.
Credit · Proprietary entry D426 To record an adjustment to loans receivable based on acquired collateral property.
Credit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
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 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
Credit · Proprietary entry A250 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a special or non-revolving trust fund.
Credit · Proprietary entry A251 To record interest received for a non-Bureau of the Fiscal Service security held outside of Treasury in a revolving or revolving trust fund.
Credit · Proprietary entry C109 To record the receipt of previously anticipated collections.
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 C161 To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.
Credit · Proprietary entry C162 To record an adjustment to loans and interest receivable based on acquired collateral property with recourse.
Credit · Proprietary entry C163 To record an adjustment to loans and interest receivable based on acquired collateral property without recourse.
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 C409 To record the reclassification of interest capitalized on a loan.
Credit · 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 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 C435 To record the accrual of interest revenue associated with USSGL account 298500 that is to be collected by the Bureau of the Fiscal Service and deposited directly into a Treasury Account Symbol that does not have budget authority.
Debit · Proprietary entry C444 To record capitalized loan interest receivable on non-credit reform loans for interest receivable amounts previously accrued.
Credit · Proprietary entry C614 To record the gain on property sold with recourse.
Credit · 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 D414 To record the write-off of loans receivable and interest receivable for credit reform loans made after fiscal 1991.
Credit · Proprietary entry D416 To record the write-off of interest receivable.
Credit · Proprietary entry D426 To record an adjustment to loans receivable based on acquired collateral property.
Credit · Proprietary entry D437 To record a refund of offsetting collections, other than advances, that were collected in the current year.
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 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
Statement crosswalks
6
V
Balance Sheet · line 4.1
Interest receivable - loans and other funds (RC 04) V Balance Sheet · line 10
Loans receivable, net (Note 8) 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 (+/-)
Interest receivable - loans and other funds (RC 04) V Balance Sheet · line 10
Loans receivable, net (Note 8) 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 (+/-)