USSGLExplorer
C602 C · Collections and Receivables

To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.

Budgetary Budgetary Entry

DebitCredit
411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts
427300 Interest Collected From Treasury
407000 Anticipated Collections From Federal Sources
412000 Anticipated Indefinite Appropriations
439400 Receipts Unavailable for Obligation Upon Collection
445000 Unapportioned - Unexpired Authority
451000 Apportionments
462000 Unobligated Funds Exempt From Apportionment

Proprietary Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
161300 Amortization of Discount and Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service
162300 Amortization of Discount and Premium on Securities Other Than the Bureau of the Fiscal Service Securities
721100 Losses on Disposition of Investments
161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal Service
161200 Premium on U.S. Treasury Securities Issued by the Bureau of the Fiscal Service
162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities
162200 Premium on Securities Other Than the Bureau of the Fiscal Service Securities
711100 Gains on Disposition of Investments