Anticipated Resources - Unapportioned Authority
Definition
This account is used for the amount of anticipated unobligated budgetary resources not yet apportioned. These funds are not available for obligation. Although the normal balance for this account is credit, it is acceptable in certain instances for this account to have a debit balance.
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
D
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
D
G
N
TAS Status
TAS attribute
U
Trans Code
TAS attribute
X
N
Transactions
36
A102
To record an anticipated appropriation.
Credit · Budgetary entry A103 To record estimated reinstated orders - obligations, unpaid.
Debit · Budgetary entry A106 To record anticipated net principal resources not yet apportioned and not available for obligation.
Credit · Budgetary entry A109 To record an anticipated temporary or permanent reduction derived from indefinite new budget authority.
Debit · Budgetary entry A114 To record an anticipated appropriation expenditure transfer from a trust fund to a general fund.
Credit · Budgetary entry A115 To record anticipated reimbursements that will be used to substitute contract authority.
Debit · Budgetary entry A117 To record anticipated spending authority from offsetting collection temporarily precluded from obligation.
Debit · Budgetary entry A118 To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources in programs subject to apportionment.
Debit · Budgetary entry A121 To record anticipated authority temporarily unavailable pursuant to public law.
Debit · Budgetary entry A123 To record the realization of previously anticipated authority.
Debit · Budgetary entry A138 To record estimated recoveries of prior-year unpaid obligations.
Credit · Budgetary entry A140 To record anticipated collections including refunds from prior-year amounts that were obligated and outlayed in unexpired Treasury Account Symbol (TAS.)
Credit · Budgetary entry A142 To record anticipated non-expenditure transfers to a General Fund Receipt Account.
Debit · Budgetary entry A143 To record anticipated capital transfers to a General Fund Receipt Account.
Debit · Budgetary entry A149 To withdraw recoveries of anticipated prior-year obligations and/or non-expenditure transfers derived from special or non-revolving trust fund receipts (made available from previously precluded amounts.) This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439700.
Debit · Budgetary entry A150 To record anticipated budget authority (derived from special or trust fund receipts or the General Fund of the U.S. Government) temporarily precluded from obligation in a special or trust non- revolving fund expenditure account.
Debit · Budgetary entry A153 To record anticipated adjustments/decreases to withdraw recoveries originally obligated against indefinite contract authority.
Debit · Budgetary entry A164 To record anticipated reductions to borrowing authority.
Debit · Budgetary entry A178 To record anticipated adjustments/decreases to contract authority in the current year.
Debit · Budgetary entry A213 To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the appropriation derived from the General Fund of the U.S. Government while waiting for the appropriation warrant to be adjusted.
Debit · Budgetary entry A401 To record amounts anticipated by the transferring parent Treasury Appropriation Fund Symbol (TAFS) for transfers-out, where the parent TAFS maintains invested balances.
Debit · Budgetary entry A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for transfers-in.
Credit · Budgetary entry A468 To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year balances.
Credit · Budgetary entry A470 To record in the transferring agency the anticipated transfer-out of current-year authority or prior- year balances.
Debit · Budgetary entry A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.
Debit · Budgetary entry A534 To record the payable for amounts to be transferred out of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.
Credit · Budgetary entry A702 To record anticipated reimbursements.
Credit · Budgetary entry A709 To record anticipated adjustment to a definite prior-year appropriation in an amount equal to prior- year offsetting collections derived from a USACE trust fund. This TC is for Corps of Engineers (COE) use only.
Debit · Budgetary entry F104 To record adjustments for anticipated non-expenditure transfers not realized.
Debit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Debit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Credit · Budgetary entry F114 To record adjustments for anticipated reductions not realized.
Credit · Budgetary entry F116 To record adjustments for resources realized in excess of those anticipated.
Credit · Budgetary entry F118 To record adjustments for reductions to resources in excess of those anticipated.
Debit · Budgetary entry F129 To record an adjustment to anticipated authority temporarily unavailable for Treasury Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the President's Budget and do not report authority precluded from obligation on the Program and Financing Schedule P.
Credit · Budgetary entry F319 To record closing of anticipated unobligated balances of appropriations derived from special or trust fund receipts as temporarily precluded from obligation.
Credit · Budgetary entry
Credit · Budgetary entry A103 To record estimated reinstated orders - obligations, unpaid.
Debit · Budgetary entry A106 To record anticipated net principal resources not yet apportioned and not available for obligation.
Credit · Budgetary entry A109 To record an anticipated temporary or permanent reduction derived from indefinite new budget authority.
Debit · Budgetary entry A114 To record an anticipated appropriation expenditure transfer from a trust fund to a general fund.
Credit · Budgetary entry A115 To record anticipated reimbursements that will be used to substitute contract authority.
Debit · Budgetary entry A117 To record anticipated spending authority from offsetting collection temporarily precluded from obligation.
Debit · Budgetary entry A118 To record anticipated resources apportioned but not available for obligation until they are realized for anticipated resources in programs subject to apportionment.
Debit · Budgetary entry A121 To record anticipated authority temporarily unavailable pursuant to public law.
Debit · Budgetary entry A123 To record the realization of previously anticipated authority.
Debit · Budgetary entry A138 To record estimated recoveries of prior-year unpaid obligations.
Credit · Budgetary entry A140 To record anticipated collections including refunds from prior-year amounts that were obligated and outlayed in unexpired Treasury Account Symbol (TAS.)
Credit · Budgetary entry A142 To record anticipated non-expenditure transfers to a General Fund Receipt Account.
Debit · Budgetary entry A143 To record anticipated capital transfers to a General Fund Receipt Account.
Debit · Budgetary entry A149 To withdraw recoveries of anticipated prior-year obligations and/or non-expenditure transfers derived from special or non-revolving trust fund receipts (made available from previously precluded amounts.) This account should be used in Treasury accounts that have/had outstanding balances in USSGL account 439700.
Debit · Budgetary entry A150 To record anticipated budget authority (derived from special or trust fund receipts or the General Fund of the U.S. Government) temporarily precluded from obligation in a special or trust non- revolving fund expenditure account.
Debit · Budgetary entry A153 To record anticipated adjustments/decreases to withdraw recoveries originally obligated against indefinite contract authority.
Debit · Budgetary entry A164 To record anticipated reductions to borrowing authority.
Debit · Budgetary entry A178 To record anticipated adjustments/decreases to contract authority in the current year.
Debit · Budgetary entry A213 To record the amount of anticipated offsetting collections or offsetting receipts used to reduce the appropriation derived from the General Fund of the U.S. Government while waiting for the appropriation warrant to be adjusted.
Debit · Budgetary entry A401 To record amounts anticipated by the transferring parent Treasury Appropriation Fund Symbol (TAFS) for transfers-out, where the parent TAFS maintains invested balances.
Debit · Budgetary entry A402 To record amounts anticipated by a receiving allocation Treasury Appropriation Fund Symbol for transfers-in.
Credit · Budgetary entry A468 To record in the receiving agency the anticipated transfer-in of current-year authority or prior-year balances.
Credit · Budgetary entry A470 To record in the transferring agency the anticipated transfer-out of current-year authority or prior- year balances.
Debit · Budgetary entry A532 To record the receivable for amounts to be transferred in of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.
Debit · Budgetary entry A534 To record the payable for amounts to be transferred out of unrealized non-expenditure (non- allocation) appropriation transfers between two trust funds or two federal funds (as defined by the Office of Management and Budget), where there is investment authority involved.
Credit · Budgetary entry A702 To record anticipated reimbursements.
Credit · Budgetary entry A709 To record anticipated adjustment to a definite prior-year appropriation in an amount equal to prior- year offsetting collections derived from a USACE trust fund. This TC is for Corps of Engineers (COE) use only.
Debit · Budgetary entry F104 To record adjustments for anticipated non-expenditure transfers not realized.
Debit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Debit · Budgetary entry F112 To record adjustments for anticipated resources not realized.
Credit · Budgetary entry F114 To record adjustments for anticipated reductions not realized.
Credit · Budgetary entry F116 To record adjustments for resources realized in excess of those anticipated.
Credit · Budgetary entry F118 To record adjustments for reductions to resources in excess of those anticipated.
Debit · Budgetary entry F129 To record an adjustment to anticipated authority temporarily unavailable for Treasury Appropriation Fund Symbols that do not have a Schedule N (Schedule on Unavailable Collections) in the President's Budget and do not report authority precluded from obligation on the Program and Financing Schedule P.
Credit · Budgetary entry F319 To record closing of anticipated unobligated balances of appropriations derived from special or trust fund receipts as temporarily precluded from obligation.
Credit · Budgetary entry