A102 To record an anticipated appropriation.

A104 To record a simultaneous enactment of appropriations and receipt of
warrants.

A106 To record the reappropriation of unexpired funds in the losing
fund.

A108 To record the reappropriation of unexpired funds in the gaining
fund.

A110 To record in the gaining fund reappropriation authority from the
expired losing fund to an unexpired gaining fund.

A112 To record in the losing fund reappropriation of authority from the
expired losing fund to an unexpired gaining fund.

A114 To record an anticipated appropriation for trust fund expenditure
transfer.

A116 To record budgetary authority apportioned by OMB and available for
allotment.

A118 To record anticipated resources apportioned but not available for
use until they are realized.

A120 To record the allotment of authority.

A122 To record the realization of previously anticipated and apportioned
authority.

A126 To record amounts specifically withheld from apportionment by OMB.

A127 To record budget authority (i.e., appropriated receipts)
temporarily precluded from obligation.

A128 To record authority temporarily unavailable pursuant to public law.

A129 To record spending authority from offsetting collections
temporarily precluded from obligation.

A130 To record authority made unavailable pursuant to public law and to
withdraw funds.

A132 To record budget authority rescinded by legislative action.

A134 To record unobligated balances withheld from availability pending
congressional action or Presidential rescission proposal.

A136 To record rescission and withdrawal of funds for balances
previously recorded as pending rescission.

A138 To record estimated recoveries of prior-year obligations.

A140 To record anticipated collections other than refunds.

A142 To record anticipated nonexpenditure payments to Treasury.

A144 To record in the finance account the receipt of a warrant for the
modification adjustment transfer.

A146 To record subsidy disbursed by the program fund not previously
accrued.

A148 To record the reduction of borrowing authority.

A150 To record subsidy payable accrued in the program account.

A152 To record indefinite or definite borrowing authority.

A154 To record indefinite borrowing authority previously estimated.

A156 To record the drawing of cash to fund borrowing authority.

A158 To record actual reductions to borrowing authority previously
anticipated.

A160 To record unanticipated reductions to borrowing authority.

A162 To record an estimate of indefinite borrowing authority to cover
obligations for the current year.

A164 To record anticipated reductions to borrowing authority.

A166 To record the enactment of public law for contract authority to be
liquidated by a warrant.

A168 To record the enactment of public law for contract authority to be
liquidated by a warrant that was previously anticipated.

A170 To record the warrant liquidating contract authority.

A172 To record anticipated actual reductions to contract authority.

A174 To record unanticipated actual reductions to contract authority.

A176 To record the anticipated indefinite contract authority to cover
anticipated obligations for the current year.

A178 To record anticipated adjustments/reductions to contract authority.

A180 To record in the financing account an appropriation received for a
modification adjustment transfer.

A182 To record in the receipt account the amount of appropriated
receipts from an agency's unavailable receipt

account to an expenditure account.

A184 To record in the expenditure account, the amount of appropriated
receipts from an agency's unavailable

receipt account to an expenditure account.

A186 To record revenue to available non-revolving trust funds and
special funds in which the revenue is

immediately available for obligation.

A188 To record revenue to available non-revolving trust funds and
special funds, in which the revenue is not immediately available for
obligation upon collection. A credit to account 4394 acts as a
contra-resource account. However, these receipts may be available for
investment.

A190 To record receipts in available trust funds and special funds that
become available for obligation after not being available for obligation
when originally collected. A debit to account 4394 provides new budget
authority.

A192 To record authority made available from receipt or appropriation
balances previously precluded from obligation.

A194 To record authority made available from offsetting collections
balances previously precluded from obligation.

A196 To record the collection of revenue for non-revolving trust funds
and special funds that was previously accrued.

A204 To record amounts anticipated by Treasury-managed agency trust
funds for transfers-in based upon an

apportionment request.

A212 To record an actual transfer-out by the parent agency of authority
based on an unanticipated allocation transfer. Also, record the
liability for funds to be transferred out via SF 1151: Nonexpenditure
Transfer Authorization.

A214 To record an actual transfer-out by the parent agency of authorized
funds via SF 1151: Nonexpenditure Transfer Authorization, based on an
unanticipated allocation transfer.

A217 To record realized authority to be transferred in to a
Treasury-managed agency trust fund before the SF 1151: Nonexpenditure
Transfer Authorization request.

A218 To record an actual transfer-in by the receiving agency of
authority based on an unanticipated allocation transfer. Also, record
the receivable for funds to be transferred in via SF 1151:
Nonexpenditure Transfer Authorization.

A219 To record an actual trust fund nonexpenditure transfer-in to a
Treasury-managed trust fund via SF 1151:

Nonexpenditure Transfer Authorization.

A220 To record an actual transfer-in by the receiving agency of
authorized funds via SF 1151: Nonexpenditure Transfer Authorization,
based on an allocation transfer.

A222 To record funds transferred out by the parent agency, which
liquidates the liability for allocation transfers.

A223 To record the realized authority to be transferred out to a
Treasury-managed agency trust fund before the SF 1151: Nonexpenditure
Transfer Authorization request.

A224 To record funds transferred in by the receiving agency, which
liquidates the receivable for allocation transfers.

A225 To record an actual trust fund nonexpenditure transfer-out to a
Treasury-managed trust fund via SF 1151: Nonexpenditure Transfer
Authorization.

A226 To record in the receiving agency the return to the parent agency
unobligated expired authority and funds from allocation transfer.

A228 To record in the parent agency the receipt of unobligated expired
authority and funds from allocation transfer.

A230 To record in the receiving agency the return to parent agency of
unobligated unexpired authority and funds from allocation transfer.

A232 To record in parent agency the receipt of unobligated unexpired
authority and funds from allocation transfer.

A234 To record a transfer-out by the receiving agency of unobligated
expired authority for allocation transfer. Also, reduce the related
receivable from funds not transferred.

A236 To record in the parent agency the transfer-in of unobligated
expired authority from allocation transfer. Also, reduce the related
liability from funds not transferred.

A238 To record a transfer-out by the receiving agency of unobligated
unexpired authority for allocation transfer. Also, reduce the related
receivable from funds not transferred.

A240 To record in the parent agency the transfer-in of unobligated
unexpired authority from allocation transfer. Also, reduce the related
liability from funds not transferred.

A242 To record in the receiving agency the anticipated transfer-in
current-year authority or from prior-year balances.

A244 To record in the transferring agency the transfer-out of
current-year authority or from prior-year balances that were
anticipated.

A246 To record in the receiving agency the transfer-in of current-year
or prior-year appropriations that were anticipated.

A248 To record in the transferring agency the transfer-out of
current-year or prior-year anticipated appropriations.

A250 To record in the receiving agency the actual transfer-in of
current-year or prior- year unanticipated appropriations.

A252 To record in the transferring agency the actual transfer-out of
current-year or prior-year unanticipated appropriations.

A254 To record in the transferring agency the actual transfer-out of
current-year or prior-year authority with unpaid undelivered orders.

A255 To record in the transferring agency the actual transfer-out of
current-year or prior-year authority with

unpaid expended authority and related accounts payable.

A256 To record in the transferring agency the actual transfer-out of
authority, current year or prior year, with paid undelivered orders.

A258 To record the Federal fund receivable for a previously anticipated
trust fund expenditure transfer.

A259 To record in the trust fund a payable for an appropriation trust
fund expenditure transfer-out.

A260 To record the actual collection of the appropriation trust fund
expenditure transfer.

A261 To record in the trust fund the outlay for the appropriation trust
fund expenditure transfer.

A264 To record in trust fund expenditure transfers-in.

A266 To record in a trust fund expenditure transfers-out to a Federal
fund relating to nonexchange and

exchange transactions.

A302 To record anticipated reimbursements.

A304 To record in the performing agency a reimbursable agreement without
an advance that was previously

anticipated.

A306 To record earned revenue in the performing agency related to a
reimbursable agreement or other income.

A308 To record in the performing agency the completion of a prior-year
reimbursable order and the refund of an advance to the ordering agency.

A310 To record revenue earned in the performing agency for goods or
services performed on a reimbursable order without an advance.

B102 To record payment of payroll.

B103 To record a disbursement of pension benefit payments.

B104 To record in a loan guarantee financing account a disbursement to a
third party, where no asset is received. This transaction, for example,
includes payments of default claims and interest supplements.

B105 To record the disbursement of subsidy from the program fund to the
financing fund when the loan is

disbursed.

B106 To record subsidy disbursement from the program account to the
financing account not previously obligated.

B108 To record payment of interest not previously accrued.

B110 To record a confirmed disbursement schedule.

B112 To record accrued interest paid.

B114 To record disbursement for liens on collateral acquired from
defaulted loans guaranteed after 1992.

B116 To record disbursement without a lien on collateral acquired from
defaulted loans guaranteed after 1992.

B118 To record a tax refund paid by the collecting agency. These refunds
are reported as a reduction to offsetting collections.

B120 To record principal repayments to Treasury and the Federal
Financing Bank via nonexpenditure transfers that were previously
anticipated. For example, this transaction includes repayments of
principal and repayments due to modifications of credit reform loans.

B121 To record principal repayments to Treasury and the Federal
Financing Bank via nonexpenditure transfers

that were not previously anticipated. For example, this transaction
includes repayments of principal and

repayments due to modifications of credit reform loans.

B122 To record repayments of other debt.

B124 To record the purchase of Federal securities acquired at par value.

B126 To record the purchase of Federal securities acquired at a premium.

B128 To record the purchase of Federal securities acquired at a
discount.

B129 To record the purchase of accrued interest on Treasury securities.

B130 To record a lien paid before personal property is sold.

B134 To record appropriations used this fiscal year.

B136 To record in the liquidating account the payment of excess cash to
Treasury not needed to satisfy

obligations and/or disbursements.

B202 To record a commitment.

B204 To record current-year undelivered orders without an advance.

B206 To record current-year undelivered orders with an advance.

B208 To record a current-year undelivered order without an advance where
the commitment is more than the undelivered order.

B210 To record a current-year undelivered order without an advance where
the commitment is less than the undelivered order.

B302 To record the delivery of goods or services and accrue a liability.

B304 To record the delivery of goods and services in the same year as
the order was placed and accrue a liability. The current-year expended
authority is less than the original order.

B306 To record the delivery of goods and services in the same year the
order was placed and accrue a liability. The current-year expended
authority is more than the original obligation.

B314 To record an obligation and accounts payable in an unexpired
appropriation for a valid bill related to a canceled appropriation.

B316 To record in the canceled appropriation the removal of a canceled
payables upon receipt of a valid bill. The budgetary entry reduces the
balance of authority that remained upon cancellation.

B318 To record the collecting agency's estimated accrued tax refunds
payable and related interest.

B322 To record the accrual of interest expenses incurred, not yet paid.

B324 To record the liability for cost to be funded in the future.

B326 To record the unfunded FECA liability and unfunded unemployment
liability.

B328 To record a contingent liability.

B330 To record an increase in actuarial liabilities for benefit plans.

B332 To record the payable to borrowers from sales of foreclosed
property with recourse.

B334 To record the inventory purchased for a resale under historical
cost (title was passed).

B338 To record the fair market value of real and intangible forfeited
property.

B340 To record an unclaimed and abandoned item that has met the
statutory and/or regulatory requirements for forfeiture.

B344 To record funded portion of cleanup costs that was previously
estimated.

B402 To record revenue received in advance.

B404 To record the current-year expended authority where the undelivered
order was prepaid or advanced. The current-year expended authority is
the same as the original order.

B502 To record the transfer-out of assets to other Federal entities
without reimbursement.

B504 To record the loss on disposition of assets resulting from the
transfer of ownership of general property, plant and equipment (land,
buildings, equipment and other) to non-Federal entities.

B506 To record distributed personal property.

B508 To record a commodity transferred to another Federal agency.

C102 To record service in kind provided by non-Federal sources.

C104 To record the collection of subsidy for loan modification costs in
the financing account.

C106 To record the collection of reestimated subsidy in the financing
account.

C108 To record the receipts reported into deposit funds and clearing
accounts.

C110 To record the receipt of previously anticipated collections.

C112 To record the collection of a refund of an advance or prepayment in
the same year as the original

obligation.

C116 To record in the financing fund unearned fees collected for
undisbursed loans.

C118 To record in the financing fund fees earned when loans are
disbursed.

C120 To record the maturity of Federal securities acquired at par value.

C122 To record the maturity of Federal securities acquired at a premium.

C124 To record the maturity of Federal securities acquired at a
discount.

C126 To record an accrued subsidy collected for direct or guaranteed
loans in the financing fund account.

C130 To record the collection of a refund of an advance or prepayment
that results in a downward adjustment to a prior-year obligation.

C132 To record the refunds collected (not previously accrued as
receivables) for assets purchased and expenses incurred in a prior year
that create budgetary resources.

C134 To record the refunds collected (not previously accrued as
receivables) for assets purchased and expenses incurred in the current
year.

C136 To record the collection of receivables for assets purchased or
expenses incurred in a prior year that create budgetary resources when
collected.

C138 To record the collection of refunds receivable for assets purchased
or expenses incurred in the current year that create budgetary resources
when collected.

C140 To record the collection of receivables from Federal sources.

C142 To record the collection of custodial revenue from a non-Federal
source that is deposited to a

miscellaneous receipts account.

C143 To record the collection of receivables of custodial revenue from a
non-Federal source that is deposited to a

miscellaneous receipts account.

C144 To record the undeposited collections for funds that do not require
budgetary reporting.

C146 To record a deposit of previously undeposited collections for fund
symbols that do not require budgetary reporting.

C148 To record a deposit of previously undeposited collections from
non-Federal sources for fund symbols that require budgetary reporting.

C150 To record the receipt of other cash.

C152 To record unapplied receipts into fund symbols that require
budgetary reporting.

C154 To record the collections of unaccrued interest on loans from
non-Federal sources.

C158 To record cash donations as budgetary resources, as allowed by law.

C162 To record an adjustment to loans receivable based on acquired
collateral property.

C164 To record non-cash assets donated by the public.

C166 To record a monetary instrument, including undeposited seized cash.

C168 To record seized cash deposited in a deposit fund.

C170 To record the movement of seized cash from a deposit fund to a
special receipt account upon forfeiture.

C172 To record a revenue for forfeited cash deposited to the forfeiture
fund.

C174 To record undeposited cash that was forfeited.

C176 To record cash deposited after forfeiture.

C178 To record the transfer of the title of an asset to the Federal
Government for a settlement of tax liability from the taxpayer.

C180 To record satisfaction of a loan by surrender of borrower's title
to collateral of commodity.

C182 To record a collection in the performing agency related to a
reimbursable agreement or other unearned

income.

C184 To record in the performing agency an advance received after a
reimbursable agreement was established.

C186 To record the collection of receivables in the performing agency
for reimbursable services.

C188 To record the collection of revenue into unavailable special fund
receipt accounts.

C202 To record an accrual of custodial revenue that is collected by an
agency to be deposited directly into a Treasury miscellaneous receipt
account. This is custodial activity.

C204 To record receivables for amounts advanced from the financing fund
or liquidating fund to cover escrow funds.

C206 To record in the financing fund the disbursement of direct loans.

C208 To record binding loan contracts and subsidy receivables accrued in
the financing account.

C210 To record accrued receivables for modified direct loans moving from
the liquidating fund to the financing fund account.

C212 To record refund receivables for assets or expenses that do not
create budgetary resources until collected.

C214 To record accrued revenue from Federal sources other than for
reimbursables, non-revolving trust and special funds, custodial activity
and interest on Treasury securities.

C215 To record interest receivable on Treasury securities.

C216 To record accrued revenue from non-Federal sources other than for
reimbursables, non-revolving trust

funds, special funds and custodial activity.

C217 To record accrued revenue from Federal or non-Federal sources for
non-revolving trust funds and special funds.

C218 To record establishment of current-period earnings on income
received in advance.

C220 To record loans and interest receivable from non-Federal sources
for defaulted guaranteed loans. Do not consider as a budgetary resource
until collected.

C222 To record an old motor vehicle that was traded in for a new motor
vehicle using the direct method.

C224 To record loans other than credit reform.

C226 To record the accrual of custodial interest, penalties and
administrative fees revenue that is collected by an

agency to be deposited directly into a Treasury miscellaneous receipts
account. This is custodial activity.

C228 To record subsidy receivable and the related interest, in the
financing account, for an upward re-estimate.

C302 To record the sale of Federal securities purchased at a premium.
The sale results in a gain.

C304 To record the sale of Federal securities purchased at a premium.
The sale results in a loss.

C306 To record the sale of Federal securities purchased at a discount.
The sale results in a gain.

C308 To record the sale of Federal securities purchased at a discount.
The sale results in a loss.

C310 To record the sale of assets other than investments on account.

C312 To record the disposition of assets other than investments through
write-off.

C314 To record the loss (or gain) from sales of foreclosed property
without recourse.

C316 To record the loss on property sold without recourse.

C318 To record the loss on loan receivable from borrower on sale with
recourse.

C320 To record the sale prior to maturity of investments in public debt
securities at a discount and sold for a gain or loss by the revolving
fund.

C322 To record the sale prior to maturity of investments in public debt
securities purchased at par or a premium and sold for a loss or gain by
the revolving fund.

C324 To record sale prior to maturity of investments in securities
(other than those issued by the Bureau of the Public Debt) purchased at
a discount and sold for a gain or loss by the special or non-revolving
trust fund.

C326 To record the sale prior to maturity of investments in securities
(other than those issued by the Bureau of the Public Debt) purchased at
par or premium and sold for a gain or loss by the special or
non-revolving trust fund.

C328 To record cash collected from a loss or a gain from the sale of
excess, obsolete and unserviceable assets.

C330 To record the sale of stockpile materials.

C332 To record stockpile materials sold at a gain.

C334 To record stockpile materials sold at a loss.

C336 To record the collection of sale proceeds from forfeited personal
property sold.

C340 To record the sale of forfeited property.

C342 To record the proceeds from commodities sold.

C344 To record a loss on the sale of commodities.

C402 To record transfer-in of assets from others without reimbursements.

C404 To record inventory or operating materials and supplies acquired
through exchange of nonmonetary assets.

D102 To record a downward adjustment to prior-year unpaid expended
authority and reduce the liability. The appropriation has expired.

D104 To record a downward adjustment to a prior-year paid expended
authority and collect a refund. The appropriation has expired.

D106 To record an upward adjustment of prior-year unpaid expended
authority and accrue additional liability. The appropriation has
expired.

D108 To record a downward adjustment to a prior-year paid expended
authority and collect a refund. The appropriation has not expired.

D110 To record a downward adjustment to a prior-year unpaid expended
authority and reduce the related liability. The appropriation has not
expired.

D112 To record a downward re-estimate for loan subsidies in the
financing account.

D114 To record an upward adjustment of prior-year undelivered orders
when the bill is more than the original undelivered order. The authority
has expired.

D116 To record an upward adjustment of prior-year undelivered orders
when the bill is more than the original undelivered order. The authority
has not expired.

D118 To record an upward adjustment to unpaid prior-year unexpended
obligations.

D120 To record a downward adjustment to unpaid prior-year unexpended
obligations.

D122 To record an upward adjustment to prepaid/advanced prior-year
unexpended obligations.

D124 To record an upward adjustment to prior-year unpaid unexpended
obligations.

D126 To record an upward adjustment to prior-year paid expended
authority.

D128 To record a downward adjustment to prior-year paid expended
authority with no

refund collected.

D130 To record a downward adjustment to prior-year prepaid/advanced
unexpended obligations with no refund collected

D132 To record the delivery of goods and services ordered in a prior
year and accrue a liability. Expended authority is less than the
original obligation and the authority is expired.

D134 To record the delivery of goods and services ordered in a prior
year and accrue a liability. Expended authority is less than the
original obligation and the authority is not expired.

D202 To record an allowance for a reduction in revenue from non-Federal
sources when realization is not probable (less likely than not).

D204 To record the estimated allowance for bad debts related to
non-credit-reform receivables.

D205 To record the write-off of penalties, fines and administrative fees
receivable.

D206 To record the write-off of accounts receivable.

D207 To record the write-off of taxes receivable.

D208 To record the write-off of loans receivable for loans made before
fiscal 1992.

D210 To record the write-off of loans receivable and interest receivable
for credit reform loans made after fiscal 1991.

D212 To record the write-off of interest receivable.

D214 To record the accrued estimated uncollectible exchange revenue
collected for others in miscellaneous receipts.

D216 To record the accrued estimated uncollectible nonexchange custodial
revenue in a miscellaneous receipts account.

D218 To record an adjustment to loans receivables based on acquired
collateral property.

D220 To record an adjustment for actual loss of inventory.

D222 To record an adjustment for actual loss of forfeited property.

D224 To record an adjustment for actual loss of commodities.

D226 To record assets purchased to store environmental wastes from past
operations at net book value of zero.

D302 To record the establishment of an imprest fund.

D304 To record the classification of amounts from deposit funds and
clearing accounts to appropriate funds. This includes return of escrow
amounts and erroneous receipts and disbursing escrow monies to pay
bills,

taxes and insurance.

D306 To record the reclassification of expended balances held back from
contractors from accounts payable.

D308 To record the transfer of construction-in-progress to capitalized
assets or expense.

D310 To record the raw materials used to produce goods.

D312 To record completed inventory items.

D314 To record the reclassification of inventory held for sale that
meets management's criteria for future sale.

D316 To record the reclassification of damaged, irreparable inventory
held for sale.

D318 To record damaged inventory items that need repair.

D320 To record prior-period adjustments for transitions to the allowance
method for estimated repair costs not previously recorded.

D322 To record damaged inventory, using the direct method, items that
need repairs.

D324 To record prior-year adjustments for transitions to the direct
method for estimated repair costs not previously recorded.

D326 To record the issuance of a new motor vehicle to the customer. Cost
of goods sold represent the cost of the new vehicle. Upon sale, adjust
inventory allowance to reduce the previously unrealized holding
gains/losses.

D328 To record a gain when inventory is revalued at the end of the
period, using latest acquisition method.

D330 To record the classification of operating materials and supplies
held for use that were damaged and cannot be consumed in operations.
This entry also applies to excess or obsolete operating materials and
supplies when the net realizable value is less than the book value.

D332 To record the reclassification of operating materials and supplies
that meet management's criteria for future use.

D334 To reclassify excess or reserved assets to assets held for use.

D336 To record an unexpected permanent decline in the value of stockpile
materials. This entry also applies to record stockpile material at net
realizable value due to damage.

D338 To record a permanent decline in value of stockpile materials that
is unusual, infrequent and material in dollar amount.

D340 To reclassify stockpile materials authorized to be sold.

D342 To record the forfeiture of a seized monetary instrument.

D344 To record the conversion to cash for a forfeited monetary
instrument.

D346 To record forfeited personal property placed into official use.

D348 To record forfeited personal property placed into official use at
the end of the year and not depreciated.

D350 To record forfeited personal property authorized to be
distributed/donated to another entity.

D352 To record an adjustment to the net realizable value of commodities.

D402 To record the accrued payroll at the end of the accounting period
for unpaid estimated costs incurred. This

includes funded expenses such as payroll, grantee and benefit expenses.

D404 To record the accrued benefit at the end of the accounting period
for unpaid estimated costs incurred. This entry is recorded by the
employer agency and includes funded expenses such as payroll, grantee
and benefit expenses.

D406 To record the accrued benefits at the end of the accounting period
for unpaid estimated costs incurred.

This entry is recorded by the benefit administering agency and includes
funded expenses such as payroll,

grantee and benefit expenses.

D408 To record the accrued liabilities other than payroll and benefits
at the end of the accounting period for

unpaid estimated costs incurred. This entry includes funded expenses
such as payroll, grantee and benefit

expenses.

D410 To record the actual repair costs to inventory, using the allowance
method, that were lower than previously

estimated.

D502 To record an adjustment for under-applied overhead deemed
immaterial.

D504 To record an adjustment for over-applied overhead deemed
immaterial.

D506 To record adjustments for under-applied overhead and to prorate the
difference between the actual and applied, if the amount is material.

D508 To record adjustments for over-applied overhead and to prorate the
difference between the actual and applied, if the amount is material.

D510 To record the amortization of the discount on Federal and
non-Federal securities that does not affect

budgetary resources.

D512 To record amortization of subsidy for direct loans.

D514 To record depreciation, amortization and depletion expense on
assets other than investments.

D516 To record accrued and compounded interest on the liability of loan
guarantees.

D602 To record the imputed costs and related imputed financing sources.

D604 To record the application of overhead expenses to work-in-process.

D606 To record inventory used for operations.

D612 To record cost of goods sold.

D614 To record the estimated repair costs for an item using the
allowance method.

D616 To record actual repair costs using the direct method.

D618 To capitalize previously expensed repair costs up to the
serviceable value of the inventory item using the direct method.

D620 To record stockpile materials issued for use under the consumption
method.

D622 To record a lien of real and intangible forfeited property in the
allowance account.

E102 To record guaranteed loan level submitted on the SF 132:
Apportionment and Reapportionment Schedule,

for OMB approval.

E104 To record initial receipt of the guaranteed loan level as shown on
an approved apportionment schedule,

SF 132: Apportionment and Reapportionment Schedule.

E106 To record the binding contracts entered into by private lenders.

E108 To record the disbursement of a loan.

E110 To record the repayment of principal from borrowers.

F102 To record the decommitment of unobligated current-year and
multi-year commitments.

F104 To record, in the transferring agency, an adjustment to anticipated
appropriation transfer not realized.

F106 To record the reductions of resources to match obligations in
permanent indefinite funds via FMS 2108: Yearend Closing Statement.

F107 To record the reduction of permanent indefinite resources when a
negative warrant is received.

F108 To record the removal of unfilled customer orders without advance
in excess of obligations.

F110 To record the removal of unfilled customer orders with advance and
to return advance in excess of obligations.

F112 To record adjustments for anticipated resources not realized.

F114 To record adjustments for anticipated reductions not realized.

F116 To record adjustments for resources realized in excess of those
anticipated.

F118 To record adjustments for reductions to resources in excess of
those anticipated.

F120 To record the cancellation of expired authority and withdraw funds
via FMS 2108: Yearend Closing

Statement.

F122 To record the cancellation of authority not previously expired and
to withdraw funds.

F124 To record the closing of miscellaneous receipts at the end of the
year.

F126 To record an adjustment to authority temporarily unavailable for
Treasury Appropriation Fund Symbols

(TAFS) that do not have a Schedule N (Schedule on Unavailable
Collections) in the President's Budget,

and do not report authority precluded from obligation on the Program and
Financing Schedule (P&F).

F128 To record the cancellation of a valid obligation and account
payable in the "canceling appropriation" and to withdraw the fund
balance. Note that although funding for this appropriation is being
canceled the Government is obligated to pay this account upon receipt of
a valid bill.

F130 To reinstate the valid account payable in the canceled
appropriation for financial statement presentation.

F204 To record the consolidation of actual net-funded resources and
reductions for withdrawn funds.

F206 To record the closing of fiscal-year contract authority.

F208 To record the closing of fiscal-year borrowing authority.

F210 To record the closing of unobligated balances to unapportioned
authority for unexpired multi-year funds.

F212 To record the closing of unobligated balances to expiring
authority.

F214 To record the closing of Expended Authority - Paid.

F215 To record the closing of authority made available from balances
previously precluded from obligation to authority temporarily precluded
from obligation.

F216 To record the closing of related adjustments to Expended
Authority - Paid when there is a net downward adjustment.

F218 To record the closing of related adjustments to Expended
Authority - Unpaid.

F220 To record the closing of related adjustments to Expended
Authority - Unpaid.

F222 To record the closing of related adjustments to paid unexpended
obligations when there is an upward adjustment.

F224 To record the closing of related adjustments to paid unexpended
obligations when there is a downward adjustment.

F226 To record the closing of related upward adjustments to unpaid
unexpended obligations.

F227 To record the closing of related downward adjustments to unpaid
unexpended obligations.

F228 To record the closing of revenue, expense and other financing
source accounts to cumulative results of operations.

F230 To record the closing of adjustments for other gains into
cumulative results of operations.

F231 To record the closing of adjustments for other losses into
cumulative results of operations.

F232 To record the closing of the liquidating fund.

F234 To record the closing of used authority of guaranteed loan level
upon completion of guaranteed loan programs.

F236 To record the closing of apportioned authority of guaranteed loan
level into unused authority.

F238 To record the closing of guaranteed loans new disbursements by
lenders into the cumulative disbursements.

F239 To record the closing of guaranteed loans new collections by
lenders into the cumulative disbursements.

F240 To record the closing of all unused guaranteed loan authority no
longer available for use.