Other Deferred Revenue
Definition
This account is used to record the amount of revenue or income received but not yet earned not otherwise classified as advances or prepayments. An example is deferred revenue related to the pending sale of a forfeited asset. 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
Trans Code
TAS attribute
X
N
Transactions
15
A168
To record payments received from foreign partners into the FMS Trust Fund to liquidate contract authority and to recognize liability to fulfill Foreign Military Sales cases.
Credit · Proprietary entry A221 To record the reclassification of custodial collections received to a deferred revenue or liability for clearing account. These collections will be recognized as revenue at a future date.
Credit · Proprietary entry A230 To record payments received from foreign partners to U.S. Government-controlled accounts at the Federal Reserve or commercial bank accounts and to recognize a liability to fulfill Foreign Military Sales cases.
Credit · Proprietary entry B432 To record the fair market value of intangible forfeited property and real and tangible personal property acquired through forfeiture proceedings.
Credit · Proprietary entry B434 To record unclaimed and abandoned items/merchandise at market value when statutory and/or regulatory requirements for forfeiture have been met.
Credit · Proprietary entry B602 To record revenue received in advance.
Credit · Proprietary entry C114 To record unearned revenue collected in advance and deposited to a trust or special fund receipt account.
Credit · Proprietary entry C116 To record in the financing fund unearned fees collected for undisbursed loans.
Credit · Proprietary entry C118 To record in the financing fund fees earned when loans are disbursed.
Debit · Proprietary entry C424 To record establishment of current-period earnings on income received in advance.
Debit · Proprietary entry C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was previously collected in advance.
Debit · 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 D558 To record forfeited personal property placed into official use.
Debit · Proprietary entry D562 To record forfeited personal property authorized to be distributed/donated to another entity.
Debit · Proprietary entry
Credit · Proprietary entry A221 To record the reclassification of custodial collections received to a deferred revenue or liability for clearing account. These collections will be recognized as revenue at a future date.
Credit · Proprietary entry A230 To record payments received from foreign partners to U.S. Government-controlled accounts at the Federal Reserve or commercial bank accounts and to recognize a liability to fulfill Foreign Military Sales cases.
Credit · Proprietary entry B432 To record the fair market value of intangible forfeited property and real and tangible personal property acquired through forfeiture proceedings.
Credit · Proprietary entry B434 To record unclaimed and abandoned items/merchandise at market value when statutory and/or regulatory requirements for forfeiture have been met.
Credit · Proprietary entry B602 To record revenue received in advance.
Credit · Proprietary entry C114 To record unearned revenue collected in advance and deposited to a trust or special fund receipt account.
Credit · Proprietary entry C116 To record in the financing fund unearned fees collected for undisbursed loans.
Credit · Proprietary entry C118 To record in the financing fund fees earned when loans are disbursed.
Debit · Proprietary entry C424 To record establishment of current-period earnings on income received in advance.
Debit · Proprietary entry C426 To record earned revenue in a trust or special fund Treasury Appropriation Fund Symbol that was previously collected in advance.
Debit · 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 D558 To record forfeited personal property placed into official use.
Debit · Proprietary entry D562 To record forfeited personal property authorized to be distributed/donated to another entity.
Debit · Proprietary entry