Anticipated Reimbursements
Definition
This account is used to record the estimate of reimbursements expected to be earned during the current fiscal year, based on customer orders or services received or provided.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
11For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Begin/End
BulkFile attribute
E
Debit/Credit
BulkFile attribute
D
C
BEA Cat
BulkFile attribute
D
M
Cohort Year
BulkFile attribute
1001
1992-2027
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
R
Fund Type
TAS attribute
EC
EG
EM
EP
ER
ES
ET
TR
Reporting Type Code
TAS attribute
E
F
U
Financing Account Code
TAS attribute
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
X
K
N
Transactions
7
A702
To record anticipated reimbursements.
Debit · Budgetary entry A706 To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.
Credit · Budgetary entry A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated. In this situation, the trading partner is another federal entity or a non-federal entity that is allowed by law to be treated as a federal entity.
Credit · Budgetary entry C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and recorded in an entity's CARS Account Statement balance.
Credit · Budgetary entry C182 To record a collection of an advance for an unfilled customer order.
Credit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Credit · Budgetary entry F116 To record adjustments for resources realized in excess of those anticipated.
Debit · Budgetary entry
Debit · Budgetary entry A706 To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.
Credit · Budgetary entry A708 To record the collection of revenue earned in the performing agency for a reimbursable agreement without an advance that was previously anticipated. In this situation, the trading partner is another federal entity or a non-federal entity that is allowed by law to be treated as a federal entity.
Credit · Budgetary entry C171 To record cash deposits from point-of-sale activities once the deposits are both confirmed and recorded in an entity's CARS Account Statement balance.
Credit · Budgetary entry C182 To record a collection of an advance for an unfilled customer order.
Credit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Credit · Budgetary entry F116 To record adjustments for resources realized in excess of those anticipated.
Debit · Budgetary entry
Statement crosswalks
5
V
Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V SF 133 / Schedule P · line 1740
Anticipated collections, reimbursements, and other income V SF 133 / Schedule P · line 1840
Anticipated collections, reimbursements, and other income V SF 133 / Schedule P · line 4056
Anticipated offsetting collections (+ or -) V SF 133 / Schedule P · line 4146
Anticipated offsetting collections (+ or -)
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V SF 133 / Schedule P · line 1740
Anticipated collections, reimbursements, and other income V SF 133 / Schedule P · line 1840
Anticipated collections, reimbursements, and other income V SF 133 / Schedule P · line 4056
Anticipated offsetting collections (+ or -) V SF 133 / Schedule P · line 4146
Anticipated offsetting collections (+ or -)