D438 D · Adjustments/Write-offs/Reclassification

To record a refund of trust or special fund receipts that was received in a current year.

DebitCredit

412000 Anticipated Indefinite Appropriations

445000 Unapportioned - Unexpired Authority

462000 Unobligated Funds Exempt From Apportionment

465000 Allotments - Expired Authority

411400 Appropriated Receipts Derived From Available Trust or Special Fund Receipts

DebitCredit

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

540900 Contra Revenue for Funded Benefit Program Revenue

550900 Contra Revenue for Insurance and Guarantee Premium Revenue

560900 Contra Revenue for Donations - Financial Resources

561900 Contra Donated Revenue - Nonfinancial Resources

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

101000 Fund Balance With Treasury