USSGLExplorer
B112 B · Disbursements and Payables

To record accrued interest paid.

Budgetary Entry

DebitCredit
490100 Delivered Orders - Obligations, Unpaid
490200 Delivered Orders - Obligations, Paid

Proprietary Entry

DebitCredit
214000 Accrued Interest Payable - Not Otherwise Classified
214100 Accrued Interest Payable - Loans
214200 Accrued Interest Payable - Debt
101000 Fund Balance With Treasury
214900 Accrued Interest Payable on Uninvested Funds