C605
C · Collections and Receivables
To record the redemption of federal securities purchased at a premium and sold at a discount by a nonfiduciary deposit fund prior to maturity when the sale results in a loss.
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
240000 Liability for Non-Fiduciary Deposit Funds and Undeposited Collections
531100 Interest Revenue - 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
531800 Contra Revenue for Interest Revenue - Investments