USSGLExplorer
B120 B · Disbursements and Payables

To record principal repayments to the Bureau of the Fiscal Service and the Federal Financing Bank via non-expenditure transfers that were previously anticipated. For example, this transaction includes repayments of principal and repayments due to modifications of credit reform loans.

Budgetary Budgetary Entry

DebitCredit
404700 Anticipated Transfers to the General Fund of the U.S. Government - Current-Year Authority
404800 Anticipated Transfers to the General Fund of the U.S. Government - Prior-Year Balances
414200 Actual Repayment of Borrowing Authority Converted to Cash - Current-Year Authority
414600 Actual Repayments of Debt, Current-Year Authority
414700 Actual Repayments of Debt, Prior-Year Balances

Proprietary Proprietary Entry

DebitCredit
211000 Accounts Payable
211200 Accounts Payable for Federal Government Sponsored Enterprise
251000 Principal Payable to the Bureau of the Fiscal Service
252000 Principal Payable to the Federal Financing Bank
101000 Fund Balance With Treasury