C413
C · Collections and Receivables
To record the collection in the financing account for items related to modified direct or guaranteed loans originating in the liquidating fund.
Budgetary
Budgetary Entry
DebitCredit
427500 Actual Collections From Liquidating Fund
407000 Anticipated Collections From Federal Sources 428500 Receivable From the Liquidating Fund
Proprietary
Proprietary Entry
DebitCredit
101000 Fund Balance With Treasury
218000 Loan Guarantee Liability