Interest Receivable on Special Drawing Rights (SDR)
Definition
This account is used to record the amount of accrued interest charges receivable on special drawing rights. This account does not close at year- end. This USSGL account is to be used only by the Department of the Treasury.
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
Fed/Nonfed
BulkFile attribute
N
Fund Type
TAS attribute
EP
Reporting Type Code
TAS attribute
E
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
N
Transactions
4
C146
To record the collection of previously accrued receivables in a General Fund Receipt Account.
Credit · Proprietary entry D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Debit · Proprietary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Debit · Proprietary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Credit · Proprietary entry
Credit · Proprietary entry D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Debit · Proprietary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Debit · Proprietary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Credit · Proprietary entry