Micro Data Reference Manual - The Fed

An official website of the United States Government

Here's how you know

Official websites use .govA .gov website belongs to an official government organization in the United States.

Secure .gov websites use HTTPSA lock (LockLocked padlock icon) or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.

Back to Home Board of Governors of the Federal Reserve System

• Stay Connected
  • Federal Reserve Facebook Page
  • Federal Reserve Instagram Page
  • Federal Reserve YouTube Page
  • Federal Reserve Flickr Page
  • Federal Reserve LinkedIn Page
  • Federal Reserve Threads Page
  • Federal Reserve Twitter Page
  • Subscribe to RSS
  • Subscribe to Email
• Recent Postings
• Calendar
• Publications
• Site Map
• A-Z index
• Careers
• FAQs
• Videos
• Contact

Search Submit Search Button Advanced Toggle Dropdown Menu Skip to main content Main Menu Toggle Button Sections Search Toggle Button Search Search Submit Button Submit

• Aboutthe Fed
  • • Structure of the Federal Reserve System
    • The Fed Explained
    • Board Members
    • Advisory Councils
    • Federal Reserve Banks
    • Federal Reserve Bank and Branch Directors
    • Federal Reserve Act
    • Currency
    • Board Meetings
    • Board Votes
    • Careers
    • Do Business with the Board
    • Holidays Observed - K.8
    • Ethics & Values
    • Contact
    • Requesting Information (FOIA)
    • FAQs
    • Economic Education
    • Fed Financial Statements
    • Financial Innovation
• News& Events
  • Press Releases
  • Speeches
  • Testimony
  • Calendar
  • Videos
  • Photo Gallery
  • Conferences
• MonetaryPolicy

  • • Federal Open Market Committee

    • About the FOMC
    • Meeting calendars and information
    • Transcripts and other historical materials
    • FAQs

    • Monetary Policy Principles and Practice

    • Notes

    • Policy Implementation

    • Policy Normalization
    • Policy Tools

    • Reports

    • Monetary Policy Report
    • Beige Book
    • Federal Reserve Balance Sheet Developments

    • Review of Monetary Policy Strategy, Tools, and Communications

    • Overview
• Supervision& Regulation

  • • Institution Supervision

    • Novel Activities Supervision Program
    • Community & Regional Financial Institutions
    • Large Financial Institutions
    • Foreign Banking Organizations
    • Financial Market Utilities
    • Consumer Compliance
    • State Member Banks Supervised by the Federal Reserve

    • Reports

    • Federal Reserve Supervision and Regulation Report

    • Reporting Forms

    • All Reporting Forms
    • Recent Updates
    • Information collections under review
    • Financial Statements
    • Applications/structure change
    • Federal Financial Institutions Examination Council (FFIEC)
    • Municipal & Government Securities

    • Supervision & Regulation Letters

    • By Year
    • By Topic

    • Banking Applications & Legal Developments

    • Application Process
    • Board & Reserve Bank Action
    • Enforcement Actions & Legal Developments

    • Regulatory Resources

    • Regulations
    • Manuals
    • Basel Regulatory Framework
    • Volcker Rule
    • Education, Training, and Assistance

    • Banking & Data Structure

    • Beneficial Ownership reports
    • Large Commercial Banks
    • U.S. Offices of Foreign Entities
    • Financial Holding Companies
    • Interstate Branching
    • Securities Underwriting & Dealing Subsidiaries
    • Minority Depository Institutions
• FinancialStability

  • Financial Stability Assessments

  • About Financial Stability
  • Types of Financial System Vulnerabilities & Risks
  • Monitoring Risk Across the Financial System
  • Proactive Monitoring of Markets & Institutions
  • Financial Stability & Stress Testing

  • Financial Stability Coordination & Actions

  • Responding to Financial System Emergencies
  • Cooperation on Financial Stability

  • Reports

  • Financial Stability Report
• PaymentSystems

  • • Regulations & Statutes

    • Regulation CC (Availability of Funds and Collection of Checks)
    • Regulation II (Debit Card Interchange Fees and Routing)
    • Regulation HH (Financial Market Utilities)
    • Other Regulations and Statutes

    • Payment Policies

    • Federal Reserve's Key Policies for the Provision of Financial Services
    • Guidelines for Evaluating Joint Account Requests
    • Overnight Overdrafts
    • Payment System Risk
    • Sponsorship for Priority Telecommunication Services

    • Reserve Bank Payment Services & Data

    • Automated Clearinghouse Services
    • Check Services
    • Currency and Coin Services
    • Daylight Overdrafts and Fees
    • FedNow® Service
    • Fedwire Funds Services
    • Fedwire Securities Services
    • Fiscal Agency Services
    • Master Account and Services Database
    • National Settlement Service

    • Financial Market Utilities & Infrastructures

    • Supervision & Oversight of Financial Market Infrastructures
    • Designated Financial Market Utilities
    • International Standards for Financial Market Infrastructures

    • Research, Reports, & Committees

    • Federal Reserve Payments Study (FRPS)
    • Payments Research
    • Reports
    • Payments System Policy Advisory Committee
• EconomicResearch
  • • Meet the Researchers

    • Working Papers and Notes

    • Finance and Economics Discussion Series (FEDS)
    • FEDS Notes
    • International Finance Discussion Papers (IFDP)

    • Data, Models and Tools

    • Economic Research Data
    • FRB/US Model
    • Estimated Dynamic Optimization (EDO) Model
    • Survey of Consumer Finances (SCF)
• Data
  • • Data Download Program

    • Bank Assets and Liabilities

    • Aggregate Reserves of Depository Institutions and the Monetary Base - H.3
    • Assets and Liabilities of Commercial Banks in the U.S. - H.8
    • Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks
    • Charge-Off and Delinquency Rates on Loans and Leases at Commercial Banks
    • Senior Financial Officer Survey
    • Senior Loan Officer Opinion Survey on Bank Lending Practices

    • Bank Structure Data

    • Large Commercial Banks
    • Minority Depository Institutions
    • Structure and Share Data for the U.S. Offices of Foreign Banks

    • Business Finance

    • Commercial Paper
    • Finance Companies - G.20
    • New Security Issues, State and Local Governments
    • New Security Issues, U.S. Corporations

    • Dealer Financing Terms

    • Senior Credit Officer Opinion Survey on Dealer Financing Terms

    • Exchange Rates and International Data

    • Foreign Exchange Rates - H.10/G.5
    • International Summary Statistics
    • Securities Holdings and Transactions
    • Statistics Reported by Banks and Other Financial Firms in the United States
    • Structure and Share Data for U.S. Offices of Foreign Banks

    • Financial Accounts

    • Financial Accounts of the United States - Z.1

    • Household Finance

    • Consumer Credit - G.19
    • Household Debt Service Ratios
    • Mortgage Debt Outstanding
    • Survey of Consumer Finances (SCF)
    • Survey of Household Economics and Decisionmaking

    • Industrial Activity

    • Industrial Production and Capacity Utilization - G.17

    • Interest Rates

    • Selected Interest Rates - H.15

    • Micro Data Reference Manual (MDRM)

    • Micro and Macro Data Collections

    • Money Stock and Reserve Balances

    • Factors Affecting Reserve Balances - H.4.1
    • Money Stock Measures - H.6

    • Other

    • Yield Curve Models and Data
• Consumers & Communities

  • • Regulations

    • Community Reinvestment Act (CRA)
    • All Regulations

    • Supervision & Enforcement

    • CA Letters
    • Enforcement Actions
    • Independent Foreclosure Review

    • Community Development

    • Housing and Neighborhood Revitalization
    • Small Business and Entrepreneurship
    • Employment and Workforce Development
    • Community Development Finance
    • Rural Community and Economic Development
    • Conferences

    • Research & Analysis

    • Survey of Household Economics and Decisionmaking
    • Research Publications & Data Analysis
    • Community Advisory Council

    • Resources for Consumers

    • Frauds and Scams
    • Mortgage and Foreclosure Resources
    • Federal Reserve Community Development Resources

1. Home
2. Reporting Forms
3. MRDM

Micro Data Reference Manual

Zip About Data Dictionary Reports and Mnemonics Download MDRM

Data Dictionary

Item Number J918

INCOME, EXPENSES, AND DIVIDENDS: COST OF UNREIMBURSED TREASURY SERVICES

Call confidentiality applies to FFIEC 031/041.

Series	Start Date	End Date	Confidential?	Reporting Forms
FRBSJ918	1989-12-31	9999-12-31	Yes	FR 34

Data Description:

This account is used to record the cost of services provided to the U.S. Treasury for which recovery is not anticipated. At the time entries are made to the reimbursable account, an estimate is made of the amount of the claim that is not expected to be received. The offsetting account would be the contra-asset account, Allowance forDoubtful Treasury Reimbursement or Reimbursable expenses for direct write-offs. Near the end of each year, adjusting entries may be required in order for the balance in this account to equal the cost of services provided to the Treasury during the year for which the Treasury has informed the Federal Reserve reimbursement will not be madeor which the Federal Reserve has determined is unlikely. This account will be closed out at the end of each year. Costs in this account will be generated primarily from District or special projects that have not been approved by the Bureau of Public Debt or the Financial Management Service of the U.S. Treasury.

Back to Top Last update: Dec 02, 2025