FIN 06-30

*All entries will be entered as year-end closing transactions with a Standard Voucher document. The document number will include the year-end designator of "YY." For example, 4036Y-Y0001.

A. Investment Repaid from Revenues

Interest on investment will be accounted for on the basis of a project or project unit, recorded in the accounts as follows:

Debit: SGL 6310 - Interest Expense To Treasury (Unfunded)

G.L. Post Flag	Project Type	Project Cat
63	P	63A Interest on Investment-Power
63	MI	63A Interest on Investment-M&I

Credit: SGL 3310 - Cumulative Results of Operations

G.L. Post Flag	Project Type	Project Cat
60	P	33I Interest Federal Invest-Power
60	MI	33I Interest Federal Invest-M&I

B. Investment Repaid by Repayment Contracts

Interest on investment will be accounted for on the basis of repayment contracts, in accounts as follows:

Debit: SGL 1322 - Accounts Receivable Billed Public

(Post Flag/Project Type/Project Category not applicable.)

Credit: SGL 3310 - Cumulative Results of Operations

G.L. Post Flag	Project Type	Project Cat
60	P	33I Interest Federal Invest-Power
60	MI	33I Interest Federal Invest-M&I
60	OT	33I Interest Federal Invest-Other

If interest exceeds scheduled repayment, the difference will be charged to SGL 1991 - Other Assets.

G.L. Post Flag	Project Type	Project Cat
16	MP	195 Miscellaneous

Interest on repayment contracts which is not due at fiscal yearend will be accrued on September 30 as follows:

Debit: SGL 1991 - Other Assets

G.L. Post Flag	Project Type	Project Cat
16	MP	195 Miscellaneous

Credit: SGL 3310 - Cumulative Results of Operations

G.L. Post Flag	Project Type	Project Cat
60	P	33I Interest Federal Invest-Power
60	MI	33I Interest Federal Invest-M&I
54	OT	33I Interest Federal Invest-Other

This entry will be reversed at the beginning of the next fiscal year.