To record federal receipts restricted for capital purposes. This code is used as a year-end adjustment to classify federal receipts as contributed capital on the proprietary fund operating statement and in the Capital Grants and Contracts on the Government-wide Financial Statement.

See cash federal codes 3001, 3002, 3430, 3431, 3500, 3501, 3550, 3551, 3600, 3601, 3621, 3622, 3700, 3701 and 3797 for receipts which may be used for either operating or capital expenditures of the program at the discretion of the agency. See codes 3740 and 3833 for gifts, grants or donations from other than federal sources.

This code will create a reconciling item in reconciling federal revenue in the operating statement to federal revenues in the federal schedule.