Proposed Transactions for Treasury Inflation Protected Securities (TIPS) – 

FY 2017 

Bulletin 2016‐05   1   IRC Handout 4/21/16

Proposed New Transactions for TIPS (Note, these transactions are to establish distinct transactions for

TIPS opposed to the directions for TIPS in the comment section of existing TCs)

Inflation transactions:

C450 To record the accrual of inflation earned on Treasury Inflation Protected Securities in revolving

funds, non‐revolving trust funds, and special funds.

Comment: None

Budgetary Entry   

None

Proprietary Entry

Debit 134200 Interest Receivable – Investments

Credit 531100 Interest Revenue – Investments

C452 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to

non‐revolving trust funds and special funds, in which the receipt is immediately available for obligation

upon collection.

Comment: Also Post USSGL TC –B124.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

Credit 445000 Unapportioned Authority

Credit 461000 Allotments – Realized Resources

Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Credit 134200 Interest Receivable – Investments

   
Proposed Transactions for Treasury Inflation Protected Securities (TIPS) – 

FY 2017 

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C453 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to

revolving funds, in which the offsetting collection is immediately available for obligation once credited

to the expenditure TAFS.

Comment: Also Post USSGL TC –B124.

Budgetary Entry

Debit 427300 Interest Collected From Treasury

Credit 445000 Unapportioned Authority

Credit 461000 Allotments – Realized Resources

Credit 462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Credit 134200 Interest Receivable – Investments

C454 To record receipt of previously accrued daily inflation on Treasury Inflation Protected Securities to

non‐revolving trust funds and special funds, in which the receipt is not immediately available for

obligation upon collection.

Comment: Also Post USSGL TC –B124.

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Credit 134200 Interest Receivable – Investments

   
Proposed Transactions for Treasury Inflation Protected Securities (TIPS) – 

FY 2017 

Bulletin 2016‐05   3   IRC Handout 4/21/16

Deflation transactions:

C455 To record the accrual of deflation earned on Treasury Inflation Protected Securities in revolving

funds, non‐revolving trust funds, and special funds.

Comment: None

Budgetary Entry

None

Proprietary Entry

Debit 531100 Interest Revenue – Investments  

Credit 134200 Interest Receivable – Investments

C456 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to

non‐revolving trust funds and special funds, in which the receipt is immediately available for obligation

upon collection.

Comment: Also Post reversal of USSGL TC –B124.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments – Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Credit 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable – Investments

Credit 101000 Fund Balance With Treasury  

   
Proposed Transactions for Treasury Inflation Protected Securities (TIPS) – 

FY 2017 

Bulletin 2016‐05   4   IRC Handout 4/21/16

C457 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to

revolving funds, in which the offsetting collection is immediately available for obligation once credited

to the expenditure TAFS.

Comment: Also Post Reversal of USSGL TC –B124.

Budgetary Entry

Debit 445000 Unapportioned Authority

Debit 461000 Allotments – Realized Resources

Debit 462000 Unobligated Funds Exempt From Apportionment

Credit 427300 Interest Collected From Treasury

Proprietary Entry

Debit 134200 Interest Receivable – Investments

Credit 101000 Fund Balance With Treasury

C458 To record receipt of previously accrued daily deflation on Treasury Inflation Protected Securities to

non‐revolving trust funds and special funds, in which the receipt is not immediately available for

obligation upon collection.

Comment: Also Post reversal of USSGL TC –B124.

Budgetary Entry

Debit 439400 Receipts Unavailable for Obligation Upon Collection

Credit 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

Proprietary Entry

Debit 134200 Interest Receivable – Investments

Credit 101000 Fund Balance With Treasury  

   
Proposed Transactions for Treasury Inflation Protected Securities (TIPS) – 

FY 2017 

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Existing TCs

Revisions to Existing TCs:

C418 To record interest receivable on securities held by Treasury Appropriation Fund Symbol (TAFS) other than a 

nonfiduciary deposit fund. 

 Comment: Also, use this entry to record the accrual of inflation earned on Treasury Inflation Protected 

Securities (TIPS). Reverse this entry to record the accrual of deflation. See USSGL TCC417 for interest receivable on securities held by a nonfiduciary deposit fund. 

 

 Budgetary Entry 

 None 

 

 Proprietary Entry 

 Debit 134200 Interest Receivable - Investments 

 Credit 531100 Interest Revenue - Investments 

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 USSGL account 439400 acts as a

contraresource account. However, these receipts may be available for investment.

Comment: When receipts become available for obligation, see USSGL TC‐A190. See TCs C452 and C456

for daily inflation or deflation of Treasury Inflation Protected Securities.

Reference: USSGL implementation guidance; Receipts Not Available for Obligation Upon Collection

Budgetary Entry

Debit 411400 Appropriated Receipts Derived from Available Trust or Special Fund Receipts

      Credit 439400 Receipts Unavailable for Obligation Upon Collection

Proprietary Entry

Debit 101000 Fund Balance With Treasury

Credit 520000 Revenue From Services Provided

Credit 531000 Interest Revenue ‐ Other

Credit 531100 Interest Revenue ‐ Investments

Credit 531200 Interest Revenue ‐ Loans Receivable/Uninvested Funds

Credit 53xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx

NOTE: The above transaction (A188) is for illustrative purposes and is not the full TC. See Section III for

the complete TC.
Proposed Transactions for Treasury Inflation Protected Securities (TIPS) – 

FY 2017 

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Reference TC:

B124 To record the purchase of Federal securities acquired at par value by a Treasury Appropriation Fund Symbol 

(TAFS) other than a nonfiduciary deposit fund. 

 Comment: See USSGL TC- B132 for securities acquired at par value by nonfiduciary deposit funds. 

 Reference: USSGL implementation guidance; Investments in Treasury and Agency Securities 

 

 Budgetary Entry 

 None 

 

 Proprietary Entry 

 Debit 161000 Investments in U.S. Treasury Securities Issued by the Bureau of the Fiscal 

Service 

 Debit 162000 Investments in Securities Other Than the Bureau of the Fiscal Service Securities

 Credit 101000 Fund Balance With Treasury