C124 C · Collections and Receivables

To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

Budgetary Budgetary Entry

DebitCredit

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

427300 Interest Collected From Treasury

407000 Anticipated Collections From Federal Sources

412000 Anticipated Indefinite Appropriations

439400 Receipts Unavailable for Obligation Upon Collection

445000 Unapportioned - Unexpired Authority

451000 Apportionments

462000 Unobligated Funds Exempt From Apportionment

Proprietary Proprietary Entry

DebitCredit

101000 Fund Balance With Treasury

161100 Discount on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

162100 Discount on Securities Other Than the Bureau of the Fiscal Service Securities

161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service

162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities

162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities

Comment

Prior to maturity, an entry is made to complete the amortization of a discount. The budgetary entry shows the purchase discount is realized as a budgetary resource when the security matures. Special and trust funds use USSGL account 411400, if budgetary resources were previously anticipated, revolving funds credit USSGL account 407000 and special and trust funds credit USSGL account 412000. Also post USSGL TC-A123 if authority was previously anticipated. Fiduciary deposit funds would not record the budgetary entry. See USSGL TC A195, TC C109, or TC C140 to record the collection of interest received on the maturity. See USSGL TC C128 to record the maturity of a U.S. Treasury Zero Coupon Bond issued by the Bureau of the Fiscal Service. See USSGL TC C125 for securities acquired at a discount by nonfiduciary deposit fund that matured.

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