| Issue Date: |
|---|
Purpose
Budget account for reporting agencies representing transactions to be recorded to represent an expected or projected commitment (non contractual) to purchase/acquire goods and services. Transactions are recorded as memo accounts against appropriation budgetary balances for reporting purposes only. Pre-encumbrances do not reduce available appropriation spending authority.
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.