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For 31 CFR Part 225 collateral, a Federal Reserve Bank acts as custodian.

Depositary—A financial institution that has been designated as a depositary and financial agent of the U. Government, or which holds public or trust funds per any other statute or regulation, including 31 CFR Part 225.

These notes have a fixed maturity that is usually less than a year in length.

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Letter liquidating account

A loan is one of the most common types of liquidated debts.

Whether it is a home loan, car loan or student loan, these types of liquidated debts represent an exact dollar amount that must be paid back by the loan's maturity date.

Failed Depositary—A depositary that State or Federal regulatory authorities have declared insolvent; a depositary for which a receiver, conservator, liquidator, or other similar officer has been appointed to terminate operations; or a depositary that voluntarily, or by action of regulatory authorities, has taken action to terminate its operations.

Letter of Indemnification—A letter signed by the receiver and furnished to Treasury to secure future or unforeseen claims due the Federal Government by the failed depositary (see sample letter in Appendix 1).

When a fixed dollar amount is known for that debt -- meaning the debt is clear and undisputed by either party -- the debt is known as a liquidated debt.

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