Appropriated Debt
Definition
This account is used to record the amount of loan principal specifically related to appropriated debt based upon statutory framework. This account does not close at year-end. The Department of Treasury and the Office of Management and Budget must approve use of this account.
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
G
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
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
2
A237
To record the warrant from the general fund for appropriated debt.
Credit · Proprietary entry A238 To record the warrant from a special fund for appropriated debt.
Credit · Proprietary entry
Credit · Proprietary entry A238 To record the warrant from a special fund for appropriated debt.
Credit · Proprietary entry