Liability for Non-Fiduciary Deposit Funds and Undeposited Collections
Definition
This account is used to record the amount offsetting undeposited collections and collections deposited in nonfiduciary deposit funds awaiting disposition. 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
Z
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
19
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 B403 To record accounts payable in a nonfiduciary deposit fund.
Debit · Proprietary entry B407 To record a contra expense 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.
Debit · Proprietary entry C108 To record collections in nonfiduciary deposit funds.
Credit · Proprietary entry C144 To record undeposited collections.
Credit · Proprietary entry C170 To record the reclassification of seized monetary instruments from undeposited (recorded in USSGL account 153100) to deposited.
Credit · Proprietary entry C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.
Credit · Proprietary entry C425 To record accounts receivable in a nonfiduciary deposit fund.
Credit · Proprietary entry C603 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Credit · Proprietary entry C605 To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.
Debit · Proprietary entry C607 To record the redemption of federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Credit · Proprietary entry C611 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss.
Debit · Proprietary entry C619 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss.
Credit · Proprietary entry C621 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain.
Credit · Proprietary entry D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses.
Debit · 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 D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt account upon forfeiture.
Debit · Proprietary entry E115 To record the amortization of the discount on non-federal securities in a nonfiduciary deposit fund.
Credit · Proprietary entry E205 To record the amortization of the discount on federal securities or interest receivable in a nonfiduciary deposit fund.
Credit · Proprietary entry
Credit · Proprietary entry B403 To record accounts payable in a nonfiduciary deposit fund.
Debit · Proprietary entry B407 To record a contra expense 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.
Debit · Proprietary entry C108 To record collections in nonfiduciary deposit funds.
Credit · Proprietary entry C144 To record undeposited collections.
Credit · Proprietary entry C170 To record the reclassification of seized monetary instruments from undeposited (recorded in USSGL account 153100) to deposited.
Credit · Proprietary entry C417 To record interest receivable on non-federal securities held by a nonfiduciary deposit fund.
Credit · Proprietary entry C425 To record accounts receivable in a nonfiduciary deposit fund.
Credit · Proprietary entry C603 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Credit · Proprietary entry C605 To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.
Debit · Proprietary entry C607 To record the redemption of federal securities purchased at a discount and sold at a premium by a nonfiduciary deposit fund when the redemption results in a gain.
Credit · Proprietary entry C611 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a loss.
Debit · Proprietary entry C619 To record the redemption of federal securities purchased at a premium and sold at a premium by a nonfiduciary deposit fund prior to maturity when the redemption results in a loss.
Credit · Proprietary entry C621 To record the redemption of federal securities purchased at a discount and sold at a discount by a nonfiduciary deposit fund when the redemption results in a gain.
Credit · Proprietary entry D405 To record the estimated allowance for bad debts related to non-credit-reform receivables in a nonfiduciary deposit fund. Deposit funds do not recognize net gains or losses.
Debit · 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 D588 To record the movement of seized cash from a nonfiduciary deposit fund to a special receipt account upon forfeiture.
Debit · Proprietary entry E115 To record the amortization of the discount on non-federal securities in a nonfiduciary deposit fund.
Credit · Proprietary entry E205 To record the amortization of the discount on federal securities or interest receivable in a nonfiduciary deposit fund.
Credit · Proprietary entry