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C153 C · Collections and Receivables

To record the collection of loans receivable, accounted for under the provisions of the Federal Credit Reform Act, by the Bureau of the Fiscal Service and deposit directly into a Treasury Account Symbol that does not have budget authority.

Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
721200 Losses on Disposition of Borrowings
138000 Loans Receivable - Troubled Assets Relief Program