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An account established by the Bureau of the Fiscal Service to record monies that do not belong to the federal government. Deposit funds are a liability in the government's central summary general ledger since those assets do not belong to the government. The deposit fund account (liability) classification is proper for any account that meets one of the following three criteria:_Monies withheld from government payments for goods and services received. Agencies may treat this transaction as a deposit fund liability only when they have charged a budget account and the government is holding the funds pending payment (for example, payroll deductions for savings bonds or state income taxes)._Monies the government is holding awaiting distribution based on a legal determination or investigation. This category includes monies in dispute (between the government and outside parties) where ownership is in doubt and there is no present basis for estimating ultimate distribution._Deposits received from outside sources for which the government is acting solely as a banker, fiscal agent, or custodian. This includes certain cash and investments held outside of the Department of the Treasury.