Resources Realized From Borrowing Authority
Definition
This account is used to record the amount drawn during the fiscal year to fund borrowing authority at the time of disbursement.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
13For 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
D
M
Borrow Source
BulkFile attribute
F
P
T
Cohort Year
BulkFile attribute
1001
1992-2027
PY Adj
BulkFile attribute
B
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D
Fund Type
TAS attribute
EC
EG
EM
EP
ER
ES
ET
TR
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
2
A156
To record the drawing of cash to fund borrowing authority from the Bureau of the Fiscal Service or the Federal Financing Bank. This includes non-credit reform borrowings to repay interest (capitalized loan interest.)
Debit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Debit · Budgetary entry F302 To record the consolidation of actual net-funded resources and reductions for withdrawn funds.
Credit · Budgetary entry
Statement crosswalks
0This account does not map to any Section V/VI statement line.