Data Dictionary

Item Number J890
OTHER LIABILITIES: SUSPENSE ACCOUNT - GENERAL

Call confidentiality applies to FFIEC 031/041.

Series Start Date End Date Confidential? Reporting Forms
FRBSJ890 1989-12-31 9999-12-31 Yes FR 34

Data Description:

This account represents miscellaneous items for which credit has been received but processing or information is necessary before final disposition is effected. Some of the more common types are (1) overages in government deposits awaiting receipt of an additional certificate of deposit, (2) savings bonds missing from stock, and (3) overages reported in card bond shipments to Bureau of Public Debt. The only check-related items to be held in this account are Treasury check truncation adjustments where an unlocated difference arises between a Reserve Bank and the Treasury Department and a depository institution has been debited pending resolution of the difference. Similarly, funds transfers received too late in the day for crediting the account of a government agency should be included in this account until the agency can be credited. Items that cannot be resolved should be cleared from this account and credited to either the difference account or a current expense account. Items relating to items in process of collection and deferred credit items should not be included in this account.

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Last update: Mar 20, 2024