D424
D · Adjustments/Write-offs/Reclassification
To record in a General Fund Receipt Account, the accrued estimated uncollectible non-exchange revenue and exchange revenue with virtually no cost reported on the Statement of Custodial Activity or on the custodial footnote.
Proprietary Proprietary Entry
DebitCredit
531500 Contra Revenue for Dividend Income Accounted for Under the Provisions of the Federal Credit Reform Act
531700 Contra Revenue for Interest Revenue - Loans Receivable
531800 Contra Revenue for Interest Revenue - Investments
531900 Contra Revenue for Interest Revenue - Other
532400 Contra Revenue for Penalties and Fines
532900 Contra Revenue for Administrative Fees
583000 Contra Revenue for Taxes - Not Otherwise Classified
583100 Contra Revenue for Taxes - Individual
583200 Contra Revenue for Taxes - Corporate
583300 Contra Revenue for Taxes - Unemployment
583400 Contra Revenue for Taxes - Excise
583500 Contra Revenue for Taxes - Estate and Gift
583600 Contra Revenue for Taxes - Customs
590900 Contra Revenue for Other Revenue
131900 Allowance for Loss on Accounts Receivable
132900 Allowance for Loss on Taxes Receivable
134500 Allowance for Loss on Interest Receivable - Loans
134600 Allowance for Loss on Interest Receivable - Investments
134700 Allowance for Loss on Interest Receivable - Not Otherwise Classified
134800 Allowance for Loss on Interest Receivable - Taxes
136500 Allowance for Loss on Penalties and Fines Receivable - Loans
136700 Allowance for Loss on Penalties and Fines Receivable - Not Otherwise Classified
136800 Allowance for Loss on Penalties and Fines Receivable - Taxes
137500 Allowance for Loss on Administrative Fees Receivable - Loans
137700 Allowance for Loss on Administrative Fees Receivable - Not Otherwise Classified
137800 Allowance for Loss on Administrative Fees Receivable - Taxes
138500 Allowance for Loss on Interest Receivable - Loans - Troubled Assets Relief Program