USSGLExplorer
C618 C · Collections and Receivables

To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.

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
163100 Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service
721100 Losses on Disposition of Investments
163000 Investments in U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service
163300 Amortization of Discount on U.S. Treasury Zero Coupon Bonds Issued by the Bureau of the Fiscal Service
711100 Gains on Disposition of Investments