Guaranteed Loan Collections, Defaults, and Adjustments
Definition
This account is used to record the amount of guaranteed loan collections, defaults, or any other type of adjustments that reduce the amount of loan principal outstanding with the lender.
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
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
F350
To record the closing of guaranteed loans new collections by lenders into the cumulative disbursements.
Credit · Budgetary entry G110 To record principal reduction due to repayment, default, or adjustment.
Debit · Budgetary entry
Credit · Budgetary entry G110 To record principal reduction due to repayment, default, or adjustment.
Debit · Budgetary entry
Statement crosswalks
0This account does not map to any Section V/VI statement line.