Appendix C. FR 34 Accounts
Closed Accounts
| Account Name | Account Numbers |
Description |
|---|---|---|
| Consolidated Maiden Lane II LLC Asset Accounts | (142-025, 142-050, 142-075, 142-100) |
Maiden II LLC closed on November 12, 2014. |
| Consolidated Maiden Lane LLC Asset Accounts |
(145-025, 145-030, 145-035) | Maiden Lane LLC closed November 1, 2018. |
| Consolidated Commercial Paper Funding Facility LLC Accounts | (145-055) | The 2009 Commercial Paper Funding Facility was closed on February 1, 2010. |
| Commercial Paper Funding Facility II LLC Accounts | (145-060, 145-065, 145-070) | CPFF II was terminated on July 8, 2021. |
| Consolidated Money Market Investor Funding Facility LLCs Accounts | (145-100, 145-115, 145-130, 145-145, 145-160) | The Money Market Investor Funding Facility was never used and was discontinued on October 30, 2009. |
| Consolidated Maiden Lane III LLC Asset Accounts | (145-200, 145-215, 145-230, 145-245) | Maiden III LLC closed on November 12, 2014. |
| AIG Allowance for Loan Modification | (145-345) | As a result of the closing of the AIG recapitalization plan on January 14, 2011, the revolving credit facility was fully repaid. |
| AIG Loan and Capitalized Interest | (145-375) | As a result of the closing of the AIG recapitalization plan on January 14, 2011, the revolving credit facility was fully repaid. |
| Term Asset-Backed Securities Loan Facility Account | (145-475) | Account closed effective July 2022. |
| Term Asset-Backed Securities Loan Facility Accounts | (145-500, 145-545, 145-560) | The 2009 TALF LLC closed on November 26, 2014. |
| Corporate Credit Facilities—Primary Market Corporate Credit Facility Accounts | (145-630, 145-631, 145-632) | CCF was terminated on December 17, 2021. |
| Corporate Credit Facilities—Secondary Market Corporate Credit Facility Accounts | (145-645, 145-646, 145-647) | CCF was terminated on December 17, 2021. |
| AIG Preferred Securities | (145-830, 145-845, 145-860, 145-875) | As a result of the closing of the AIG recapitalization plan on January 14, 2011, the New York Reserve Bank has been paid in full for its preferred interests. |
| Building Machinery and Equipment | (160-075) | Account closed effective January 1, 2021, with all remaining assets reclassed to Furniture & Equipment (170-025). |
| Furniture and Equipment—Depreciation | (170-050) | Account closed effective July 1, 2021, with all remaining assets reclassed to Furniture & Equipment (160-125) |
| Furniture and Equipment, Net | (170-060) | Account closed effective July 1, 2021. |
| Securities Borrowing | (170-500) | The securities borrowing facility was terminated on December 12, 2008, and all outstanding balances under that facility were repaid in full. |
| Branches or Head Office— Interoffice Account |
(190-025) | In 2014, the accounting for all Branch offices was consolidated to each District's head office; therefore, Branch balance sheets are no longer prepared. |
| Other Offices Own District | (230-025) | In 2014, the accounting for all Branch offices was consolidated to each District's head office; therefore, Branch balance sheets are no longer prepared. |
| Earning Credits Due to Depository Institutions | (240-175) | In July 2012, the earning credits program was eliminated and all remaining earning credits expired by July 2013. |
| Consolidated Maiden Lane LLC Liability Accounts |
(240-400, 240-425) | Maiden Lane LLC closed November 1, 2018. |
| Consolidated Maiden II LLC Liability Accounts |
(240-435, 240-440) | Maiden II LLC closed on November 12, 2014. |
| Consolidated Money Market Investor Funding Facility LLCs Liability Accounts | (240-450, 240-455) | The Money Market Investor Funding Facility was never used and was discontinued on October 30, 2009. |
| Consolidated Maiden III LLC Liability Accounts |
(240-460, 240-465) | Maiden III LLC closed on November 12, 2014. |
| Accumulated proceeds—AIG | (240–470) | As a result of the closing of the AIG recapitalization plan on January 14, 2011, the revolving credit facility was fully repaid. |
| Branches or Head Office— Interoffice Account |
(240–825) | In 2014, the accounting for all Branch offices was consolidated to each District's head office; therefore, Branch balance sheets are no longer prepared. |
| TALF Liability | (240-930, 240-940, 240-960) | The 2009 TALF LLC closed on November 26, 2014. |
| Cost of Earning Credits | (330-075) | In July 2012, the earning credits program was eliminated and all remaining earning credits expired by July 2013. |
| Assessments by Board of Governors— Office of Financial Research |
(330-140) | Reserve Banks are no longer required to fund operations of the Office of Financial Research in 2014. |
Note: The detailed accounting guidance related to these facilities or accounts has been removed from FAM.
Expansion Accounts
| Account Name | Account Numbers |
|---|---|
| Total Assets | 145-075, 145-175, 145-615, 145-715, 145-730, 145-745, 145-760, 145-775, 145-800, 145-815 |
| Other Assets | 170-550, 170-560, 170-570, 170-580, 170-590 |
| Other Liabilities | 240-445, 240-480, 240-485 |
| Total Liabilities | 242-160, 242-180, 242-200, 242-220, 242-240 |
| Current Net Income | 330-082, 330-085 |
| Board Assessments | 330-130 |
Note: These asset and liability accounts are reserved for future use. Reserve Banks are required to report zero balances in these expansion accounts.