| Issue Date: |
|---|
Purpose
Budget account maintained by reporting agencies representing obligations in the form of purchase orders, contracts or other commitments chargeable to an appropriation for which part of the appropriation should be reserved. Cease to be encumbrances (terminate/adjusted out) when paid or when actual liability (goods or services are received) is set up.
USAS Values
| Normal Balance | Debit |
|---|---|
| Account Type | Real |
| 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.