USSGLExplorer
B428 B · Disbursements and Payables

To record the payable to borrowers from sales of foreclosed property with recourse.

Budgetary Entry

DebitCredit
461000 Allotments - Realized Resources
490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

DebitCredit
155100 Foreclosed Property
211000 Accounts Payable