Guaranteed Loan Level
Definition
This account is used to record the amount of guaranteed loan commitments supportable by the subsidy budget authority of new commitments or, in the case of negative subsidies, the amount authorized by appropriation acts. 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
G
TAS Status
TAS attribute
U
E
Trans Code
TAS attribute
X
K
N
Transactions
3
F344
To record the closing of used authority of guaranteed loan level upon completion of guaranteed loan programs.
Credit · Budgetary entry F352 To record the closing of all unused guaranteed loan authority no longer available for use.
Credit · Budgetary entry G102 To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment Schedule, for the Office of Management and Budget approval.
Debit · Budgetary entry
Credit · Budgetary entry F352 To record the closing of all unused guaranteed loan authority no longer available for use.
Credit · Budgetary entry G102 To record guaranteed loan level submitted on the SF 132: Apportionment and Reapportionment Schedule, for the Office of Management and Budget approval.
Debit · Budgetary entry
Statement crosswalks
0This account does not map to any Section V/VI statement line.