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Financial Accounting Manual for Federal Reserve Banks, January 2017

Appendix C. FR 34 Accounts

 

Closed Accounts
Account Name Account Numbers Description
Consolidated Maiden Lane II LLC Asset Accounts (142-025,
142-050, 142-075, 142-100)		 Maiden II LLC closed on November 12, 2014
Consolidated Commercial Paper Funding Facility LLC Accounts (145-050, 145-055, 145-060, 145-065, 145-070) The Commercial Paper Funding Facility was closed on February 1, 2010.
Consolidated Money Market Investor Funding Facility LLCs Accounts (145-100, 145-115, 145-130, 145-145, 145-160) The Money Market Investor Funding Facility was never used and was discontinued on October 30, 2009.
Consolidated Maiden Lane III LLC Asset Accounts (145-200, 145-215, 145-230, 145-245) Maiden II LLC closed on November 12, 2014
AIG Allowance for Loan Modification (145-345) As a result of the closing of the AIG recapitalization plan on January 14, 2011, the revolving credit facility was fully repaid.
AIG Loan and Capitalized Interest (145-375) As a result of the closing of the AIG recapitalization plan on January 14, 2011, the revolving credit facility was fully repaid.
Term Asset-Bacjed Securities Loan Facility Accounts (145-400, 145-415, 145-430, 145-445, 145-460, 145-475, 145-500, 145-515, 145-530, 145-545, 145-560, 145-575) TALF LLC closed on November 26, 2014
AIG Preferred Securities (145-830, 145-845, 145-860, 145-875) As a result of the closing of the AIG recapitalization plan on January 14, 2011, the New York Reserve Bank has been paid in full for its preferred interests.
Securities Borrowing (170-500) The securities borrowing facility was terminated on December 12, 2008, and all outstanding balances under that facility were repaid in full.
Branches or Head Office - Interoffice Account (190-025) In 2014, the accounting for all Branch offices was consolidated to each District's head office; therefore, Branch balance sheets are no longer prepared.
Other Offices Own District (230-025) In 2014, the accounting for all Branch offices was consolidated to each District's head office; therefore, Branch balance sheets are no longer prepared.
Earning Credits Due to Depository Institutions (240-175) In July 2012, the earning credits program was eliminated and all remaining earning credits expired by July 2013.
Consolidated Money Market Investor Funding Facility LLCs Liability Accounts (240-450, 240-455) The Money Market Investor Funding Facility was never used and was discontinued on October 30, 2009.
Consolidated Maiden II LLC Liability Accounts (240-435, 240-440) Maiden II LLC closed on November 12, 2014
Consolidated Maiden III LLC Liability Accounts (240-460, 240-465) Maiden III LLC closed on November 12, 2014
Accumulated proceeds- AIG (240-470) As a result of the closing of the AIG recapitalization plan on January 14, 2011, the revolving credit facility was fully repaid.
Branches or Head Office - Interoffice Account (240-825) In 2014, the accounting for all Branch offices was consolidated to each District's head office; therefore, Branch balance sheets are no longer prepared.
TALF Liability (240-930, 240-940, 240-960) TALF LLC closed on November 26, 2014
Cost of Earning Credits (330-075) In July 2012, the earning credits program was eliminated and all remaining earning credits expired by July 2013.
Assessments by Board of Governors -
Office of Financial Research		 (330-140) Reserve Banks are no longer required to fund operations of the Office of Financial Research in 2014.

Note. The detailed accounting guidance related to these facilities or accounts has been removed from FAM.

Expansion Accounts
Account Name Account Numbers
Total Assets 142-150, 145-075, 145-175, 145-615, 145-630, 145-645, 145-660, 145-675, 145-700 series, 145-800, 145-815
Other Assets 170-540, 170-550, 170-560, 170-570, 170-580, 170-590
Other Liabilities 240-445, 240-475, 240-480, 240-485
Total Liabilities 242-160 through 242-180, 242-200 series
Current Net Income 330-082, 330-085
Board Assessments 330-130

Note. These asset and liability accounts are reserved for future use. Reserve Banks are required to report zero balances in these expansion accounts.

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Last update: February 17, 2017