To record gain or loss on investment, obligation and security holdings at the time of mark to market. This is a non-cash transaction that records gains as revenue and losses as negative revenue for GAAP purposes. Gains or losses occur as a result of valuation to market. This code may be for increases or decreases that are restricted to be used for any program. See code 3899 for net increase or decrease in fair value of investments that are not restricted to be used for any program.

Ten days after month end.