D437
D · Adjustments/Write-offs/Reclassification
To record a refund of offsetting collections, other than advances, that were collected in the current year.
Budgetary Budgetary Entry
DebitCredit
426000 Actual Collections of Governmental-Type Fees
426100 Actual Collections of Business-Type Fees
426200 Actual Collections of Loan Principal
426300 Actual Collections of Loan Interest
426400 Actual Collections of Rent
426500 Actual Collections From Sale of Foreclosed Property
426600 Other Actual Business-Type Collections From Non-Federal Sources
426700 Other Actual Governmental-Type Collections From Non-Federal Sources
427000 Other Actual Collections - Intergovernmental Cooperation Act Non- Federal Pay for Services
427300 Interest Collected From Treasury
427600 Actual Collections From Financing Fund
427700 Other Actual Collections - Federal/Non-Federal Exception Sources
Proprietary Proprietary Entry
DebitCredit
131000 Accounts Receivable
132000 Funded Employment Benefit Contributions Receivable
134000 Interest Receivable - Not Otherwise Classified
134100 Interest Receivable - Loans
134200 Interest Receivable - Investments
134300 Interest Receivable - Taxes
134900 Interest Receivable on Uninvested Funds
135000 Loans Receivable
136000 Penalties and Fines Receivable - Not Otherwise Classified
136100 Penalties and Fines Receivable - Loans
136300 Penalties and Fines Receivable - Taxes
137000 Administrative Fees Receivable - Not Otherwise Classified
137100 Administrative Fees Receivable - Loans
137300 Administrative Fees Receivable - Taxes
137400 Criminal Restitution Receivable
139900 Allowance for Subsidy
155100 Foreclosed Property
193000 Lessor Lease Receivable
510000 Revenue From Goods Sold
520000 Revenue From Services Provided
531000 Interest Revenue - Other
531200 Interest Revenue - Loans Receivable/Uninvested Funds
532000 Penalties and Fines Revenue
532500 Administrative Fees Revenue
540000 Funded Benefit Program Revenue
550000 Insurance and Guarantee Premium Revenue
576000 Expenditure Financing Sources - Transfers-Out
590000 Other Revenue
593000 Lessor Lease Revenue
599700 Financing Sources Transferred In From Custodial Statement Collections
101000 Fund Balance With Treasury