| Issue Date: |
|---|
Purpose
Represents expected or projected commitments to purchase or pay for goods or services, for example, purchase requisitions, pre-encumbrances from purchase requisitions may become encumbrances on an agency's internal accounting system when a purchase order is issued.
USAS Values
| Normal Balance | Debit |
|---|---|
| Account Type | Memo |
| GL Posting Level | Detail [?] |
Detail elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ, Appn, Proj No. and Phase, PCA, Index, Pgm Code, Org Code, Direct/Indirect Indicator, NACUBO Function, Contract No., Subgrantee and Agy Codes 1 - 3.