Data Dictionary
Item Number J844
OTHER ASSETS: LESS ALLOWANCE FOR DOUBTFUL REIMBURSEMENTCall confidentiality applies to FFIEC 031/041.
| Series | Start Date | End Date | Confidential? | Reporting Forms |
|---|---|---|---|---|
| FRBSJ844 | 1989-12-31 | 9999-12-31 | Yes | FR 34 |
Data Description:
This account is a contra-asset account to the Reimbursable Expenses and Other Items Receivable Account (170-125). At the time entries are made to the reimbursable account, an estimate is made of the amount of the reimbursable that will not be reimbursed due to lack of appropriated funds by the Treasury. The original offset to this account is a debit to the Capital account--Cost of Unreimbursed Treasury Services. When actual amounts are determined that will not be reimbursed, the Allowance account should be debited and the Reimbursable account should be credited. As a general rule, there should be little to no activity in this account as full costs of providing Treasury services will be passed to the Treasury. The account, however, will be maintained for contingency purposes.