B129 B · Disbursements and Payables

To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Budgetary Budgetary Entry

DebitCredit

439400 Receipts Unavailable for Obligation Upon Collection

439700 Appropriations (special or trust), Borrowing Authority and Contract Authority Temporarily Precluded From Obligation - Realized Current- Year Authority

439730 Appropriations Temporarily Precluded From Obligation

439800 Offsetting Collections (Collected) Temporarily Precluded From Obligation

445000 Unapportioned - Unexpired Authority

451000 Apportionments

462000 Unobligated Funds Exempt From Apportionment

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

427300 Interest Collected From Treasury

Proprietary Proprietary Entry

DebitCredit

134200 Interest Receivable - Investments

101000 Fund Balance With Treasury