Amortization of Premium on Securities Issued by Federal Agencies Under General and Special Financing Authority
Definition
This account is used to record the amortization amount of premium on securities issued under general and special financing authority. 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
3
D308
To record a prior-period adjustment that reduces the value of a liability.
Credit · Proprietary entry D312 To record a prior-period adjustment that increases the value of a prior-year liability.
Debit · Proprietary entry E126 To record in the issuing entity, the amortization of premium on securities held by a nonfiduciary deposit fund.
Debit · Proprietary entry
Credit · Proprietary entry D312 To record a prior-period adjustment that increases the value of a prior-year liability.
Debit · Proprietary entry E126 To record in the issuing entity, the amortization of premium on securities held by a nonfiduciary deposit fund.
Debit · Proprietary entry