USSGLExplorer
C616 C · Collections and Receivables

To record the loss on loan receivable from the borrower on a sale with recourse.

Budgetary Entry

DebitCredit
426500 Actual Collections From Sale of Foreclosed Property
406000 Anticipated Collections From Non-Federal Sources

Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
135000 Loans Receivable
155100 Foreclosed Property