Volume VI - Liabilities - Office of Finance
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Office of Finance


Volume VI - Liabilities

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Chapter Title Date
1 Definition and General Principles for Recognition of a Liability Approved 05/11/2022
2 Intragovernmental vs. Public Liabilities Approved 08/11/2022
3 Accounts and Interest Payable Approved 08/25/2021
4 Reserved (Previously Interest Payable) Rescinded 08/25/2021
5 Treasury Debt Borrowing Approved 09/15/2021
6 Liabilities for Loan Guarantees Approved 01/03/2022
7 Federal Employees’ and Veterans’ Benefits Liability Approved 07/13/2020
8 Environmental and Disposal Liabilities Approved 08/12/2020
9 Insurance Liabilities Approved 03/16/2022
10 Other Liabilities Approved 10/22/2019
11 Employees’ Accrued Salaries and Benefits Approved 03/30/2020
12 Reserved  
13 Unredeemed Coupons Approved 07/13/2022
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Rescinded 05/24/2018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Rescinded 05/24/2018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Rescinded 05/24/2018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19 Reserved (Previously Accounts Payable in Closed Appropriation Accounts) Rescinded 08/25/2021
20 Judgment Fund Approved 06/14/2018
21 Contingent Liabilities Approved 07/23/2019

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