Accrued Interest Payable - Not Otherwise Classified
Definition
This account is used to record the amount of interest accrued and owed to others that is not otherwise identified. 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
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
C
Trans Code
TAS attribute
X
K
N
Transactions
18
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 B112 To record accrued interest paid.
Debit · Proprietary entry B117 To record the amount of interest a lessee accrues during an accrual period, per the proprietary amortization schedule. The lessee should calculate the amortization of the discount on the lease liability and recognize that amount as interest expense for the period. (SFFAS 54, Par. 43) This transaction is only for leases determined to be "Capital Leases" for budgetary accounting purposes.
Credit · Proprietary entry B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.
Debit · 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 B418 To record the accrual of interest expenses incurred, not yet paid.
Credit · Proprietary entry B419 To record the amount of interest a lessee accrues during an accrual period for a right-to-use lease, per the proprietary amortization schedule. This lease transaction is for proprietary accounting purposes, only.
Credit · Proprietary entry B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury for interest payable amounts previously accrued.
Debit · 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 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 D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Credit · Proprietary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Credit · Proprietary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Debit · Proprietary entry
Debit · Proprietary entry B112 To record accrued interest paid.
Debit · Proprietary entry B117 To record the amount of interest a lessee accrues during an accrual period, per the proprietary amortization schedule. The lessee should calculate the amortization of the discount on the lease liability and recognize that amount as interest expense for the period. (SFFAS 54, Par. 43) This transaction is only for leases determined to be "Capital Leases" for budgetary accounting purposes.
Credit · Proprietary entry B408 To reclassify payable schedules for disbursements to "in-transit" until the payment schedule is confirmed.
Debit · 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 B418 To record the accrual of interest expenses incurred, not yet paid.
Credit · Proprietary entry B419 To record the amount of interest a lessee accrues during an accrual period for a right-to-use lease, per the proprietary amortization schedule. This lease transaction is for proprietary accounting purposes, only.
Credit · Proprietary entry B440 To record capitalized loan interest payable on Federal Financing Bank (FFB) non-credit reform loans borrowed from Treasury for interest payable amounts previously accrued.
Debit · 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 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 D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Credit · Proprietary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Credit · Proprietary entry D616 To record the true-up of Special Drawing Rights interest accrual and charges for the quarter.
Debit · Proprietary entry