Issue Date:

Purpose

An offsetting account for Agency Budget Allotment (General Ledger Code 9100). Its purpose is to maintain the integrity of the double entry method; it has no accounting significance.

USAS Values

Normal Balance Debit
Account Type Nominal
GL Posting Level Summary 2 [?]
Summary 2 elements posted: Agy, GL, Fund, NACUBO Subfund, T-Code, Grant No. and Phase, AGL, FY, AY, DR/CR Ind., Appd Fund, COBJ, AOBJ and Appn.