USSGLExplorer
438900 ⚖ Compare Normal balance: Credit Budgetary 4 · Budgetary Anticipated

Anticipated Temporary Reduction - Indefinite New Budget Authority

Definition

This account is used to record the current estimate of anticipated amount of indefinite new budget authority temporarily reduced by enacted legislation in special and nonrevolving trust Treasury Appropriation Fund Symbols (TAFS) associated with a receipt account designated by the Department of the Treasury as "available." This account also may be used in revolving funds or for anticipated reductions of spending authority from offsetting collections. For anticipated permanent reductions against indefinite new budget authority, refer to USSGL account 438600, "Anticipated Permanent Reduction - Indefinite New Budget Authority." This account reflects activity that must adjust to zero before the fourth quarter adjusted trial balance submission.

Source: Section II · p1sec2-acctdef-2026.pdf

Required attributes & legal values

13

For 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
C
Auth Type Code
BulkFile attribute
P S
BEA Cat
BulkFile attribute
D M
PY Adj
BulkFile attribute
X
DEFC
BulkFile attribute
1 or 3 character OMB approved value
Reimb Flag
BulkFile attribute
D R
Reduction Type
BulkFile attribute
ATB OTR SEQ
Fund Type
TAS attribute
EG 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 N

Transactions

3
A109 To record an anticipated temporary or permanent reduction derived from indefinite new budget authority.
Credit · Budgetary entry A135 To record budget authority temporarily reduced by legislative action. This transaction may be used in special and trust Treasury Appropriation Fund Symbols that are designated by Treasury as available for investment, or in revolving funds, or for reductions of spending authority from offsetting collections.
Debit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Debit · Budgetary entry

Statement crosswalks

13
V Statement of Budgetary Resources · line 1290
Appropriations (Discretionary and Mandatory) V Statement of Budgetary Resources · line 1890
Spending Authority from Offsetting Collections (Discretionary and Mandatory) V SF 133 / Schedule P · line 1155
Anticipated indefinite appropriation permanently or temporarily reduced (-) V SF 133 / Schedule P · line 1155
Anticipated indefinite appropriation permanently or temporarily reduced (-) V SF 133 / Schedule P · line 1255
Anticipated indefinite appropriation permanently or temporarily reduced (-) V SF 133 / Schedule P · line 1255
Anticipated indefinite appropriation permanently or temporarily reduced (-) V SF 133 / Schedule P · line 1744
Anticipated spending authority from offsetting collections permanently or temporarily red… V SF 133 / Schedule P · line 1744
Anticipated spending authority from offsetting collections permanently or temporarily red… V SF 133 / Schedule P · line 1744
Anticipated spending authority from offsetting collections permanently or temporarily red… V SF 133 / Schedule P · line 1744
Anticipated spending authority from offsetting collections permanently or temporarily red… V SF 133 / Schedule P · line 1844
Anticipated spending authority from offsetting collections permanently or temporarily red… V SF 133 / Schedule P · line 1844
Anticipated spending authority from offsetting collections permanently or temporarily red… V SF 133 / Schedule P · line 1844
Anticipated spending authority from offsetting collections permanently or temporarily red…