Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority
Definition
This account is used to record amounts transferred to the General Fund of the U.S. Government by a non-expenditure transfer of current-year authority for unused or excess borrowing amounts to repay debt. The current-year borrowing authority has been exercised but has not been used to liquidate obligations.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
12For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D
C
BEA Cat
BulkFile attribute
M
Cohort Year
BulkFile attribute
1001
1992-2027
PY Adj
BulkFile attribute
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
EG
EP
ER
TR
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
D
G
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
X
K
N
Transactions
3
B120
To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via non-expenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.
Credit · Budgetary entry B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry
Credit · Budgetary entry B121 To record principal repayments at par value to the Bureau of the Fiscal Service and the Federal Financing Bank that were not previously anticipated. For example, this transaction includes repayments of principal, repayments due to modifications of credit reform loans, and repayments of capitalized loan interest from non-credit reform loans.
Credit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Debit · Budgetary entry
Statement crosswalks
4
V
Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V SF 133 / Schedule P · line 1422
Borrowing authority applied to repay debt (-) V SF 133 / Schedule P · line 1422
Borrowing authority applied to repay debt (-)
Borrowing Authority (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V SF 133 / Schedule P · line 1422
Borrowing authority applied to repay debt (-) V SF 133 / Schedule P · line 1422
Borrowing authority applied to repay debt (-)