Receivable from Custodian or Non-Entity Assets Receivable From a Federal Agency - Other Than the General Fund of the U.S. Government

Definition

This account is used to record a custodial or non-entity transaction between two federal entities; there is an entity who collects on behalf of another entity but is not entitled to retain the collections (collecting entity or custodian) and a federal entity on whose behalf the collecting entity is collecting (receiving entity). This account should be used by the receiving entity to record the amount that will be transferred to them by the collecting entity. These assets are a direct offset to the collecting entity's Custodial Liability (USSGL account 298000) and Liability for Non-Entity Assets Not Reported on the Statement of Custodial Liability (USSGL account 298500). 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

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).