Accounts Payable

A492 To record in the transferring agency the actual transfer-out of current-year or prior-year authority with unpaid expended authority and related accounts payable.
Debit · Proprietary entry A501 To record accrual of old IMF Quota Payments to General Fund Receipt Accounts.
Credit · Proprietary entry A503 To record in the receiving agency the actual transfer-in of current-year or prior-year authority with unpaid expended authority and related accounts payable.
Credit · Proprietary entry A545 To record in the transferring agency the transfer-out of unpaid obligations associated with an equal transfer-out amount of uncollected customer payments without cash advance.
Debit · Proprietary entry A547 To record in the receiving agency the transfer-in of unpaid obligations associated with an equal transfer-in amount of uncollected customer payments without cash advance.
Credit · Proprietary entry B110 To record a confirmed disbursement schedule where an unpaid delivered order was previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry.
Debit · Proprietary entry B115 To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid delivered order was previously accrued.
Debit · Proprietary entry B120 To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via non-expenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.
Debit · Proprietary entry B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.
Debit · Proprietary entry B210 To record the payment of remuneration.
Debit · Proprietary entry B402 To record the delivery of goods or services and to accrue a liability.
Credit · Proprietary entry B403 To record accounts payable in a nonfiduciary deposit fund.
Credit · Proprietary entry B405 To record accounts payable in a nonfiduciary deposit fund for administrative fees paid to another federal entity. This transaction is recorded only when an agency has the authority to charge an administrative fee to be paid by a nonfiduciary deposit fund.
Credit · Proprietary entry B406 To record the delivery of goods and services in the same year the order was placed and to accrue a liability. The current-year expended authority is more than the original obligation.
Credit · Proprietary entry B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.
Debit · Proprietary entry B412 To record an obligation and accounts payable in an unexpired appropriation for a valid bill related to a canceled appropriation.
Credit · Proprietary entry B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct appropriation.
Credit · Proprietary entry B417 To record in a loan guarantee financing account an accrued expense to a third party, in which no asset is received. This transaction includes payments of incurred default claims, interest supplements, and other loan guarantee financing claims.
Credit · Proprietary entry B428 To record the payable to borrowers from sales of foreclosed property with recourse.
Credit · Proprietary entry B430 To record the inventory purchased for a resale under historical cost (title was passed).
Credit · Proprietary entry B436 To record the funded portion of cleanup costs that was previously estimated.
Credit · Proprietary entry B439 To record a liability for future exchange, or to record the application of a future exchange credit, for the value of an inventory carcass unit that a federal receiving entity turns-in to a federal providing entity and applies towards the purchase price of a new replacement unit.
Credit · Proprietary entry B444 To record the IMF annual Special Drawing Right assessment accrual.
Credit · Proprietary entry B446 To record the IMF Annual Assessment.
Debit · Proprietary entry B450 To record a gain on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations due to the rate variance are deobligated at the time of disbursement.
Debit · Proprietary entry B452 To record a loss on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on non-monetary transaction, where additional US equivalent dollars are obligated to cover the rate variance at the time of disbursement.
Credit · Proprietary entry C614 To record the gain on property sold with recourse.
Credit · Proprietary entry D102 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.
Debit · Proprietary entry D106 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has expired.
Credit · Proprietary entry D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Credit · Proprietary entry D109 To record the reinstatement of a prior-year unpaid delivered order where a collection of a refund results in a downward adjustment of a prior-year paid obligation.
Credit · Proprietary entry D110 To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Debit · Proprietary entry D134 To record the delivery of goods and services ordered in a prior year and accrue a liability. Expended authority is less than the original obligation and the authority is not expired.
Credit · Proprietary entry D308 To record a prior-period adjustment that reduces the value of a liability.
Debit · Proprietary entry D312 To record a prior-period adjustment that increases the value of a prior-year liability.
Credit · Proprietary entry D506 To record disbursements from nonfiduciary deposit funds. This includes return of escrow amounts and erroneous receipts and disbursing escrow monies to pay bills, taxes, and insurance.
Debit · Proprietary entry D508 To record the reclassification of expended balances held back from contractors from accounts payable.
Debit · Proprietary entry D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations of a prior year are adjusted downward due to the rate variance at the time of disbursement.
Debit · Proprietary entry D626 To record a loss on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations of a prior year are adjusted upward due to the rate variance at the time of disbursement.
Credit · Proprietary entry E109 To record the actual repair costs to inventory, using the allowance method, that were lower than previously estimated.
Credit · Proprietary entry E412 To record actual repair costs using the direct method.
Credit · Proprietary entry F128 To record the cancellation of a valid obligation and account payable in the "canceling appropriation."
Debit · Proprietary entry

V Balance Sheet · line 21.2
Accounts payable (RC 22) V Balance Sheet · line 27
Accounts payable V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-) V Statement of Custodial Activity · line 9
Accrual Adjustments (+/-) V Statement of Custodial Activity · line 11
Transferred to Others (by Recipient) V Statement of Custodial Activity · line 11
Transferred to Others (by Recipient) V Statement of Custodial Activity · line 13
Increase/(Decrease) in Refunds Payable & Other Custodial Liabilities (+/-) V Statement of Custodial Activity · line 13
Increase/(Decrease) in Refunds Payable & Other Custodial Liabilities (+/-)