USSGLExplorer
B162 B · Disbursements and Payables

To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.

Budgetary Entry

DebitCredit
445000 Unapportioned - Unexpired Authority
451000 Apportionments
462000 Unobligated Funds Exempt From Apportionment
427300 Interest Collected From Treasury

Proprietary Entry

DebitCredit
164200 Preferred Stock Accounted for Under the Provisions of the Federal Credit Reform Act
164400 Common Stock Accounted for Under the Provisions of the Federal Credit Reform Act
164700 Premium on Securities Accounted for Under the Provisions of the Federal Credit Reform Act
101000 Fund Balance With Treasury