Loans Receivable
Definition
This account is used to record the amount loaned to another federal account or fund, individuals, private sector organizations, state and local governments, or foreign governments. 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
10For 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
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
MR
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
26
C109
To record the receipt of previously anticipated collections.
Credit · Proprietary entry C148 To record the payback of a bridge loan.
Credit · Proprietary entry C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Credit · Proprietary entry C152 To record loans receivable resulting from repayable advances.
Debit · 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 C180 To record satisfaction of a loan by surrender of a borrower's title to collateral of commodity.
Credit · Proprietary entry C408 To record in the financing fund the disbursement of direct loans.
Debit · Proprietary entry C409 To record the reclassification of interest capitalized on a loan.
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 C431 To record the issuance of a bridge loan.
Debit · Proprietary entry C432 To record loans other than credit reform.
Debit · Proprietary entry C614 To record the gain on property sold with recourse.
Credit · Proprietary entry C616 To record the loss on loan receivable from the borrower on a sale with recourse.
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 D412 To record the write-off of loans receivable for loans made before fiscal 1992.
Credit · 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 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 D442 To record a non-exchange loss by an entity that is owed a debt that is canceled, written-off, or has non-repayment terms.
Credit · 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 C148 To record the payback of a bridge loan.
Credit · Proprietary entry C149 To record the collection of loans receivable by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.
Credit · Proprietary entry C152 To record loans receivable resulting from repayable advances.
Debit · 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 C180 To record satisfaction of a loan by surrender of a borrower's title to collateral of commodity.
Credit · Proprietary entry C408 To record in the financing fund the disbursement of direct loans.
Debit · Proprietary entry C409 To record the reclassification of interest capitalized on a loan.
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 C431 To record the issuance of a bridge loan.
Debit · Proprietary entry C432 To record loans other than credit reform.
Debit · Proprietary entry C614 To record the gain on property sold with recourse.
Credit · Proprietary entry C616 To record the loss on loan receivable from the borrower on a sale with recourse.
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 D412 To record the write-off of loans receivable for loans made before fiscal 1992.
Credit · 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 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 D442 To record a non-exchange loss by an entity that is owed a debt that is canceled, written-off, or has non-repayment terms.
Credit · 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