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Financial Policy Volumes »
Volume VI - Liabilities
Office of Finance
Volume VI - Liabilities
| Chapter | Title | Approved Date* | Revision |
|---|---|---|---|
| 1 | Definition and General Principles for Recognition of a Liability | 01/26/2017 | |
| 2 | Intragovernmental vs. Governmental Liabilities | 07/28/2010 | |
| 3 | Accounts Payable | 09/02/2010 | |
| 4 | Interest Payable | 09/02/2010 | |
| 5 | Treasury Debt Borrowing | 09/02/2010 | |
| 6 | Liabilities for Loan Guarantees | 10/08/2010 | |
| 7 | Federal Employees’ and Veterans’ Benefits Liability | 01/26/2017 | |
| 8 | Environmental and Disposal Liabilities | 10/20/2014 | |
| 9 | Insurance Liabilities | 05/24/2018 | |
| 10 | Other Liabilities | 12/08/2010 | |
| 11 | Employees’ Accrued Salaries and Benefits | 09/02/2010 | |
| 12 | Reserved | ||
| 13 | Unredeemed Coupons | 10/08/2010 | |
| 14 | Unearned Premiums on Life Insurance (See Vol VI Ch 09 Insurance Liabilities) | Rescinded | |
| 15 | Life Insurance Dividends and Related Interest (See Vol VI Ch 09 Insurance Liabilities) | Rescinded | |
| 16 | Dividends Payable to Life Insurance Policyholders (See Vol VI Ch 09 Insurance Liabilities) | Rescinded | |
| 17 | Reserved | ||
| 18 | Capital Lease Liability | 09/02/2010 | |
| 19 | Accounts Payable in Closed Appropriation Accounts | 10/08/2010 | |
| 20 | Judgment Fund Liabilities | 07/29/2010 | |
| 21 | Contingent Liabilities | 07/28/2010 | |
| *Dates are linked to the CFO Approval Memorandum. | |||
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