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C409 C · Collections and Receivables

To record the reclassification of interest capitalized on a loan.

Proprietary Proprietary Entry

DebitCredit

135000 Loans Receivable

134100 Interest Receivable - Loans

Reference

Credit Reform Accounting: Direct Loans Case Studies - Updated Fiscal Year 2017

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

Data source: U.S. Treasury, Bureau of the Fiscal Service — USSGL Part 1, Bulletin No. 2026-03, FY2026.

This is a reference tool. Always confirm against the official Treasury Financial Manual before submission.

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