Temporary Reduction/Cancellation Returned by Appropriation
Definition
This account is used to record the amount of a temporary reduction or cancellation reclassified at year-end closing. Use only for Treasury Appropriation Fund Symbol (TAFS) receiving a temporary reduction or a cancellation of amounts payable from invested trust or special fund balances. Also use for the amount subsequently recorded as new budget authority and returned as an appropriation to a TAFS in the next year. This account does not close at year-end.
Year-end: This account is used to record the amount of a temporary reduction or cancellation reclassified at year-end closing.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
14For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).
Transactions
6Debit · Budgetary entry F360 To reclassify a temporary reduction/cancellation at year-end.
Credit · Budgetary entry F364 To reclassify a reduction recorded in an invested parent special or trust Treasury Appropriation Fund Symbol (TAFS), designated by Treasury as available for investment.
Credit · Budgetary entry F368 To reclassify a reduction recorded in a specific invested Treasury Appropriation Fund Symbol (TAFS).
Credit · Budgetary entry F369 To reclassify cancellations of appropriated amounts receivable from invested trust or special funds into the appropriate USSGL account.
Credit · Budgetary entry F391 To close temporary sequester returned for cancellation.
Debit · Budgetary entry
Statement crosswalks
222Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1071
Unobligated Balance from Prior Year Budget Authority, Net (Discretionary and Mandatory) (… V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1490
Borrowing Authority (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1690
Contract Authority (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1690
Contract Authority (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1000
Unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1020
Adjustment to unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1080
Expired unobligated balance brought forward, Oct 1 V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 1101
Appropriation (special or trust) V SF 133 / Schedule P · line 1101
Appropriation (special or trust) V SF 133 / Schedule P · line 1102
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1102
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1103
Appropriation (previously unavailable) (special or trust) V SF 133 / Schedule P · line 1103
Appropriation (previously unavailable) (special or trust) V SF 133 / Schedule P · line 1171
Advance appropriation (special or trust fund) V SF 133 / Schedule P · line 1171
Advance appropriation (special or trust fund) V SF 133 / Schedule P · line 1201
Appropriation (special or trust) V SF 133 / Schedule P · line 1201
Appropriation (special or trust) V SF 133 / Schedule P · line 1202
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1202
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1202
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1202
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1202
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1202
Appropriation (previously unavailable) V SF 133 / Schedule P · line 1203
Appropriation (previously unavailable) (special or trust) V SF 133 / Schedule P · line 1203
Appropriation (previously unavailable) (special or trust) V SF 133 / Schedule P · line 1271
Advance appropriation (special or trust fund) V SF 133 / Schedule P · line 1271
Advance appropriation (special or trust fund) V SF 133 / Schedule P · line 1400
Borrowing authority V SF 133 / Schedule P · line 1400
Borrowing authority V SF 133 / Schedule P · line 1402
Borrowing authority (previously unavailable) V SF 133 / Schedule P · line 1402
Borrowing authority (previously unavailable) V SF 133 / Schedule P · line 1603
Contract authority (previously unavailable) V SF 133 / Schedule P · line 1603
Contract authority (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1702
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 1802
Offsetting collections (previously unavailable) V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5090
Unexpired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5091
Expiring unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5091
Expiring unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5091
Expiring unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5091
Expiring unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5092
Unexpired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5093
Expired unavailable balance, SOY: Offsetting collections V SF 133 / Schedule P · line 5094
Canceling unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5094
Canceling unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5094
Canceling unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5094
Canceling unavailable balance: Offsetting collections (-) V SF 133 / Schedule P · line 5095
Expired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5095
Expired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5095
Expired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5095
Expired unavailable balance, EOY: Offsetting collections V SF 133 / Schedule P · line 5096
Unexpired unavailable balance, SOY: Appropriations V SF 133 / Schedule P · line 5096
Unexpired unavailable balance, SOY: Appropriations V SF 133 / Schedule P · line 5096
Unexpired unavailable balance, SOY: Appropriations V SF 133 / Schedule P · line 5096
Unexpired unavailable balance, SOY: Appropriations V SF 133 / Schedule P · line 5097
Expiring unavailable balance: Appropriations (-) V SF 133 / Schedule P · line 5098
Unexpired unavailable balance, EOY: Appropriations V SF 133 / Schedule P · line 5098
Unexpired unavailable balance, EOY: Appropriations V SF 133 / Schedule P · line 5099
Unexpired unavailable balance, SOY: Unfunded contract authority V SF 133 / Schedule P · line 5099
Unexpired unavailable balance, SOY: Unfunded contract authority V SF 133 / Schedule P · line 5099
Unexpired unavailable balance, SOY: Unfunded contract authority V SF 133 / Schedule P · line 5100
Unexpired unavailable balance, EOY: Unfunded contract authority V SF 133 / Schedule P · line 5101
Unexpired unavailable balance, SOY: Borrowing authority V SF 133 / Schedule P · line 5101
Unexpired unavailable balance, SOY: Borrowing authority V SF 133 / Schedule P · line 5102
Unexpired unavailable balance, EOY: Borrowing authority V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5311
Direct unobligated balance, start of year V SF 133 / Schedule P · line 5312
Reimbursable unobligated balance, start of year V SF 133 / Schedule P · line 5312
Reimbursable unobligated balance, start of year V SF 133 / Schedule P · line 5312
Reimbursable unobligated balance, start of year V SF 133 / Schedule P · line 5312
Reimbursable unobligated balance, start of year V SF 133 / Schedule P · line 5312
Reimbursable unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5313
Discretionary unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year V SF 133 / Schedule P · line 5314
Mandatory unobligated balance, start of year