B151 B · Disbursements and Payables

To record the purchase of non-federal preferred stock shares in which the federal entity has the ability to exercise significant influence over the investee.

Budgetary Budgetary Entry

DebitCredit

461000 Allotments - Realized Resources

462000 Unobligated Funds Exempt From Apportionment

490200 Delivered Orders - Obligations, Paid

Proprietary Proprietary Entry

DebitCredit

169000 Other Non-Federal Investments

101000 Fund Balance With Treasury

Comment

An agency must have specific legislative authority to hold monies in a non-Fiscal Service security. See Treasury Financial Manual, Volume I, Part 2, Chapter 3400, "Accounting for and Reporting on Cash and Investments Held Outside of the U.S. Treasury" for additional guidance. Also post USSGL TC G124 to record activity for current-year purchases of other assets not recorded as PP&E or Inventory. While it is acceptable to debit USSGL accounts 461000 and 462000 in this situation, it is never acceptable for the balance in either of these accounts to be a debit.

About this entry

Debits are shown left, credits right — the T-account form. Every account links to its full detail.

Source: Section III · p1sec3-transactions-2026.pdf