USSGLExplorer
C408 C · Collections and Receivables

To record in the financing fund the disbursement of direct loans.

Budgetary Entry

DebitCredit
480100 Undelivered Orders - Obligations, Unpaid
490200 Delivered Orders - Obligations, Paid

Proprietary Entry

DebitCredit
135000 Loans Receivable
138000 Loans Receivable - Troubled Assets Relief Program
101000 Fund Balance With Treasury