219300 ⚖ Compare Normal balance: Credit Proprietary 2 · Liabilities

Allocation of Special Drawing Rights (SDRs)

Definition

This account is used to record the amount of corresponding liability representing the value of the reserve assets (that is, SDRs) allocated by the International Monetary Fund to meet global needs to supplement existing reserve assets. SDRs derive their quality as reserve assets from the undertakings of the members to accept them in exchange for "freely useable" currencies (the U.S. dollar, European euro, Japanese yen, and British pound sterling). This account does not close at year-end. This USSGL account is to be used only by the Department of the Treasury.

Year-end: This account does not close at year-end.

Source: Section II · p1sec2-acctdef-2026.pdf

Required attributes & legal values

For 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

Fund Type

TAS attribute

Reporting Type Code

TAS attribute

Financing Account Code

TAS attribute

TAS Status

TAS attribute

Trans Code

TAS attribute

Transactions

D595 To record allocations on Special Drawing Rights.
Credit · Proprietary entry D608 To record the realized loss from the revaluation to U.S. dollars for Special Drawing Right allocations.
Credit · Proprietary entry D610 To record the realized gain from the revaluation to U.S. dollars for Special Drawing Right allocations.
Debit · Proprietary entry

Statement crosswalks

V Balance Sheet · line 37
Other liabilities (Notes 18, 19, and 20)