'''Deposit Funds''' are [[accounts]] established to record amounts held temporarily by the [[Government]] until ownership is determined (e.g., earnest money paid by bidders for mineral leases) or held by the Government as an [[agent]] for others (e.g., [[State]] and local [[income tax|income taxes]] withheld from Federal employees’ [[salary|salaries]]).
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'''Deposit Funds''' are [[accounts]] established to record amounts held temporarily by the [[Government]] until ownership is determined (e.g., earnest money paid by bidders for mineral leases) or held by the Government as an [[agent]] for others (e.g., [[State]] and local [[income tax]]es withheld from Federal employees’ [[salary|salaries]]).