C145 C · Collections and Receivables

To record the collection of revenue or other financing sources that were not previously accrued into a General Fund Receipt Account. These collections are not reported on the Statement of Custodial Activity.

Proprietary Proprietary Entry

DebitCredit

101000 Fund Balance With Treasury

510000 Revenue From Goods Sold

520000 Revenue From Services Provided

531000 Interest Revenue - Other

531100 Interest Revenue - Investments

531200 Interest Revenue - Loans Receivable/Uninvested Funds

531400 Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act

532500 Administrative Fees Revenue

579000 Other Financing Sources

579500 Seigniorage

590000 Other Revenue

Comment

Also post USSGL TC-C147. For the transfer-in of nonbudgetary fund balance to other federal entities without reimbursements, see USSGL TC-C155. For custodial collections reported on the Statement of Custodial Activity or on the custodial footnote, see USSGL TC-C141. See USSGL TC-F124 for the preclosing adjusting entry recorded at year-end.

Reference

General Fund Receipt Account Guidance: Non-Custodial Statement Collections: Collection of Exchange Revenue with Related Costs 2021

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