USSGLExplorer
C140 C · Collections and Receivables

To record the collection of receivables from federal sources.

Budgetary Entry

DebitCredit
425400 Reimbursements Earned - Collected From Non-Federal Sources
427300 Interest Collected From Treasury
428300 Interest Receivable From Treasury
428700 Other Federal Receivables

Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
131000 Accounts Receivable
134000 Interest Receivable - Not Otherwise Classified
134100 Interest Receivable - Loans
134200 Interest Receivable - Investments
134300 Interest Receivable - Taxes
134900 Interest Receivable on Uninvested Funds