Accounts Payable for Federal Government Sponsored Enterprise
Definition
This account is used to record the amount owed to a Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets. 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
8For 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
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
N
Transactions
8
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 B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.
Debit · Proprietary entry C609 To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets.
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
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 B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.
Debit · Proprietary entry C609 To record amounts owed to a federal Government Sponsored Enterprise (GSE) for excess of the GSE's liabilities over its assets.
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