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This is a type of Treasury Account Symbol that the Bureau of Fiscal Service (Fiscal Service) establishes to record funds authorized by specific provisions of law to finance a continuing cycle of business-type operation. The receipts are credited directly to the revolving fund as offsetting collections and are available for expenditure without further action by Congress. Fiscal Service classifies the receipts as:

  • Public enterprise funds where receipts come primarily from sources outside the government, or
  • Intra-governmental funds where receipts come primarily from other appropriations or funds.