Attention A T users. To access the menus on this page please perform the following steps.
1. Please switch auto forms mode to off.
2. Hit enter to expand a main menu option (Health, Benefits, etc).
3. To enter and activate the submenu links, hit the down arrow.
You will now be able to tab or arrow up or down through the submenu options to access/activate the submenu links.
Locator
Contact
Search
Search
Attention A T users. To access the combo box on this page please perform the following steps.
1. Press the alt key and then the down arrow.
2. Use the up and down arrows to navigate this combo box.
3. Press enter on the item you wish to view. This will take you to the page listed.
Menu
VA »
Office of Finance
»
Office of Financial Policy »
Financial Policy Volumes »
Volume VI - Liabilities
Office of Finance
Volume VI - Liabilities
| Chapter | Title | Date* |
|---|---|---|
| 1 | Definition and General Principles for Recognition of a Liability | Approved 01/26/2017 |
| 2 | Intragovernmental vs. Governmental Liabilities | Approved 07/28/2010 |
| 3 | Accounts Payable | Approved 09/02/2010 |
| 4 | Interest Payable | Approved 09/02/2010 |
| 5 | Treasury Debt Borrowing | Approved 09/02/2010 |
| 6 | Liabilities for Loan Guarantees | Approved 10/08/2010 |
| 7 | Federal Employees’ and Veterans’ Benefits Liability | Approved 01/26/2017 |
| 8 | Environmental and Disposal Liabilities | Approved 10/20/2014 |
| 9 | Insurance Liabilities | Approved 05/24/2018 |
| 10 | Other Liabilities | Approved 12/08/2010 |
| 11 | Employees’ Accrued Salaries and Benefits | Approved 09/02/2010 |
| 12 | Reserved | |
| 13 | Unredeemed Coupons | Approved 10/08/2010 |
| 14 | Reserved [Previously Unearned Premiums on Life Insurance–See Vol VI Ch 09] |
Rescinded 05/24/2018 |
| 15 | Reserved [Previously Life Insurance Dividends and Related Interest–See Vol VI Ch 09] |
Rescinded 05/24/2018 |
| 16 | Reserved [Previously Dividends Payable to Life Insurance Policyholders–See Vol VI Ch 09] |
Rescinded 05/24/2018 |
| 17 | Reserved | |
| 18 | Capital Lease Liability | Approved 09/02/2010 |
| 19 | Accounts Payable in Closed Appropriation Accounts | Approved 10/08/2010 |
| 20 | Judgment Fund | Approved 06/14/2018 |
| 21 | Contingent Liabilities | Approved 07/28/2010 |
| *Dates are linked to the CFO Approval Memorandum. | ||
Related Links
- Accounting, Payroll, and Travel Service Home
- Grants Management Services Home
- Site Search Tips
- VA Publications
- VA Forms
- Request for Policy Update
- VA Notice 11-04 - Official Recission of VA Financial Directives and Handbooks
- Cumulative Rescission Matrix - Identifies rescission/mergers for all VA Financial Policy
NOTE: You may need to visit the VA Viewer Software page to view the documents available on this page.
External Links Disclaimer
This page may contain links to pages and/or documents outside the Department of Veterans Affairs Domain. These are annotated as shown below in the content of the page. We hope your visit was informative.
U.S. Federal/Military Sites — You will leave the Department of Veterans Affairs website by accessing this link.
Non-Government Sites — You will leave the Department of Veterans Affairs website by accessing this link. VA does not endorse and is not responsible for the content of the linked website.
