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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 03/20/2019 |
| 2 | Intragovernmental vs. Governmental Liabilities | Approved 05/14/2019 |
| 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| 4 | Reserved (Previously Interest Payable) | Rescinded 08/25/2021 |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 10/08/2010 |
| 7 | Federal Employees’ and Veterans’ Benefits Liability | Approved 07/13/2020 |
| 8 | Environmental and Disposal Liabilities | Approved 08/12/2020 |
| 9 | Insurance Liabilities | Approved 08/12/2020 |
| 10 | Other Liabilities | Approved 10/22/2019 |
| 11 | Employees’ Accrued Salaries and Benefits | Approved 03/30/2020 |
| 12 | Reserved | |
| 13 | Unredeemed Coupons - Veterans Canteen Service | Approved 03/20/2019 |
| 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Rescinded 05/24/2018 |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Rescinded 05/24/2018 |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Rescinded 05/24/2018 |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| 19 | Reserved (Previously Accounts Payable in Closed Appropriation Accounts) | Rescinded 08/25/2021 |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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