259000 ⚖ Compare Normal balance: Credit Proprietary 2 · Liabilities

Other Debt

Definition

This account is used to record all other forms of U.S. Federal Government obligations, secured and unsecured, not otherwise classified in another USSGL account. This account excludes appropriated debt and repayable advances but includes a lessee's liability for contracts that transfer ownership of an underlying asset and are treated as a financed asset purchase per SFFAS 54, Par. 25. 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

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

F G 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 K N

Transactions

B122 To record repayments of other debt.
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

Statement crosswalks

V Balance Sheet · line 23.2
Loans payable (RC 17) V Balance Sheet · line 25.2
Other liabilities (Note 17) (RC 30) V Balance Sheet · line 37
Other liabilities (Notes 18, 19, and 20) V SF 133 / Schedule P · line 5080
Outstanding debt, SOY (-) V SF 133 / Schedule P · line 5081
Outstanding debt, EOY (-)