Interest Receivable - Investments

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 B129 To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Proprietary entry B133 To record the purchase of accrued interest on federal securities by a nonfiduciary deposit fund.
Debit · Proprietary entry B153 To record the purchase of non-federal securities by the Exchange Stabilization Fund at a premium/discount.
Debit · Proprietary entry C109 To record the receipt of previously anticipated collections.
Credit · Proprietary entry C113 To record receipt of coupon payment and interest collection on non-federal securities.
Credit · Proprietary entry C126 To record maturity and reversing interest accrual for Exchange Stabilization Fund investments.
Credit · Proprietary entry C127 To record the maturity of non-federal Exchange Stabilization Fund securities (long-term bonds) sold at PAR and receive a coupon payment.
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 C156 To record the collection of interest receivable from securities held by a nonfiduciary deposit fund.
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 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 C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.
Debit · Proprietary entry C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS). Also recorded for federal securities held by nonfiduciary deposit funds.
Debit · Proprietary entry C419 To record accrual of interest receivable on non-federal securities with a bond premium.
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 C423 To record accrual of interest receivable on non-federal securities with a bond discount.
Debit · Proprietary entry C450 To record the accrual of daily inflation earned on Treasury Inflation Protected Securities in revolving funds, non-revolving trust funds, and special funds.
Debit · Proprietary entry C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.
Credit · Proprietary entry C453 To record receipt of accrued daily inflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.
Credit · Proprietary entry C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.
Credit · Proprietary entry C455 To record the accrual of daily deflation earned on Treasury Inflation Protected Securities in revolving funds, non-revolving trust funds, and special funds.
Credit · Proprietary entry C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is immediately available for obligation upon collection.
Debit · Proprietary entry C457 To record receipt of accrued daily deflation on Treasury Inflation Protected Securities to revolving funds, in which the offsetting collection is not immediately available for obligation once credited to the expenditure TAFS.
Debit · Proprietary entry C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to non-revolving trust funds and special funds, in which the receipt is not immediately available for obligation upon collection.
Debit · Proprietary entry C600 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a premium
Credit · Proprietary entry C601 To record the sale of non-federal securities (long-term bonds) by the Exchange Stabilization Fund at a discount.
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 D416 To record the write-off of interest 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 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

V Balance Sheet · line 2.2
Interest receivable - investments (Note 5) (RC 02) V Balance Sheet · line 15
Investments, net (Note 5) 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 (+/-)