807000 ⚖ Compare Normal balance: Credit Proprietary 8 · Memorandum

Guaranteed Loan Cumulative Disbursements by Lenders

Definition

This account is used to record the amount of guaranteed loan disbursements by lenders, net of collections, defaults, or adjustments, after USSGL accounts 805300, "Guaranteed Loan New Disbursements by Lender," and 806500, "Guaranteed Loan Collections, Defaults, and Adjustments," are closed into this account at year-end. This account does not close at year-end.

Year-end: This account is used to record the amount of guaranteed loan disbursements by lenders, net of collections, defaults, or adjustments, after USSGL accounts 805300, "Guaranteed Loan New Disbursements by Lender," and 806500, "Guaranteed Loan Collections, Defaults, and Adjustments," are closed into this account at year-end.

Source: Section II · p1sec2-acctdef-2026.pdf

Required attributes & legal values

For 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

TAS Status

TAS attribute

U E

Trans Code

TAS attribute

X K N

Transactions

F348 To record the closing of guaranteed loans new disbursements by lenders into the cumulative disbursements.
Credit · Budgetary entry F350 To record the closing of guaranteed loans new collections by lenders into the cumulative disbursements.
Debit · Budgetary entry

Statement crosswalks

This account does not map to any Section V/VI statement line.