The following accounting guides and manuals provide an overview of the accounting practices and guidelines established by the Federal Reserve. The documents include the most recent updates or an addendum containing a summary of revisions.
The Account Management Guide is a comprehensive reference guide for financial institutions that manage reserve accounts. The document outlines Federal Reserve Bank account structure, concepts of reserve calculation and maintenance, terminology, tools and other specific information related to the ongoing administration of reserve accounts.
Below you will find the most recent updates to the Account Management Guide. Please note that these revisions are included in the above guide and are offered here to illustrate the revisions.
The Reserve Maintenance Manual sets out the fundamental rules of reserve calculation and account maintenance for depository institutions that file FR 2900 with the Federal Reserve. The information is updated at the end of each calendar year to reflect the annual indexation of values used in the calculation or reserve requirements.