Fund Deposit fund accounts do not have separate receipt accounts or subclasses. These accounts are extra budgetary. The investment activity, therefore, is not captured for budgetary purposes. Record all transactions for deposit funds net. See Appendix 2 for more detail about deposit funds.
Funds Use separate receipt accounts to distinguish between the different types of activities.
75 Unrealized discount. The BPD maintains accounts to ensure that agency and Treasury reports of principal and interest are in balance. It is critical that agencies reconcile these accounts promptly and correct all differences in the following accounting period. See Appendix 3 for more detail about special and trust funds. For more information regarding the market-based types of securities, refer to Department of the Treasury Circular, Public Debt Series No.