USSGLExplorer
C412 C · Collections and Receivables

To record accrued receivables for modified direct or guaranteed loans moving from the liquidating fund to the financing fund account.

Budgetary Entry

DebitCredit
428500 Receivable From the Liquidating Fund
407000 Anticipated Collections From Federal Sources

Proprietary Entry

DebitCredit
131000 Accounts Receivable
139900 Allowance for Subsidy
218000 Loan Guarantee Liability