Guaranteed Loan Principal Outstanding
Definition
This account is used to record the amount of guaranteed loan principal outstanding with the lender at any given time.
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
2
G108
To record the disbursement of a loan.
Debit · Budgetary entry G110 To record principal reduction due to repayment, default, or adjustment.
Credit · Budgetary entry
Debit · Budgetary entry G110 To record principal reduction due to repayment, default, or adjustment.
Credit · Budgetary entry
Statement crosswalks
0This account does not map to any Section V/VI statement line.