This account consists of payables that arise from a reverse purchase agreement. A reverse purchase agreement is an agreement in which a broker-dealer or financial institution (buyer-lender) transfers cash to a government entity (seller-borrower); the government entity transfers securities to the broker-dealer or financial institution and promises to repay the cash plus interest in exchange for the same securities or different securities. This account rolls to the caption of Advances from other funds for governmental funds in the ACFR 11G.