Interest Receivable - Taxes
Definition
This account is used to record the amount of accrued interest charges receivable on taxes. 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
9For 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
N
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
19
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 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 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 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
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 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 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 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
Statement crosswalks
5
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 (+/-)
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 (+/-)