Apportionments
Definition
This account is used to record the amounts apportioned by Office of Management and Budget that are available for allotment in a current or subsequent period.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
12For 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
Avail Time
BulkFile attribute
A
S
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
K
N
Transactions
55
A116
To record budgetary authority apportioned by the Office of Management and Budget and available for allotment.
Credit · Budgetary entry A120 To record the allotment of authority.
Debit · Budgetary entry A123 To record the realization of previously anticipated authority.
Credit · Budgetary entry A127 To record 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 A129 To record spending authority from offsetting collections temporarily precluded from obligation.
Debit · 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 A163 To record the transfer-out of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.
Debit · Budgetary entry A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.
Debit · Budgetary entry A177 To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.
Credit · Budgetary entry A179 To record the transfer-out of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.
Debit · Budgetary entry A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Budgetary entry A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts or spending authority from offsetting collections.
Debit · Budgetary entry A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Non-expenditure Transfer Authorization.
Debit · Budgetary entry A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Budgetary entry A499 To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).
Debit · Budgetary entry A500 To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating to non- exchange transactions.
Debit · Budgetary entry A512 To record in an agency's trust fund an expenditure transfer-out to a federal fund relating to non- exchange transactions.
Debit · Budgetary entry A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to non-exchange and exchange transactions.
Debit · Budgetary entry B107 To record payment and disbursement of funds not previously accrued.
Debit · Budgetary entry B126 To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Budgetary entry B129 To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Budgetary entry B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.
Debit · Budgetary entry B138 To record in trust fund payments made to a federal fund relating to exchange transactions.
Debit · Budgetary entry B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.
Debit · Budgetary entry B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct appropriation.
Debit · Budgetary entry B450 To record a gain on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations due to the rate variance are deobligated at the time of disbursement.
Credit · Budgetary entry C124 To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Budgetary entry C602 To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Credit · Budgetary entry C604 To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss.
Debit · Budgetary entry C606 To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.
Credit · Budgetary entry C608 To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Credit · Budgetary entry C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Budgetary entry C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.
Credit · Budgetary entry C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a loss.
Debit · Budgetary entry C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a gain.
Credit · Budgetary entry C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a loss.
Debit · Budgetary entry D104 To record the removal of unfilled customer orders without advance related to a corresponding downward adjustment of prior-year obligations where the authority is unexpired.
Debit · Budgetary entry D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Debit · Budgetary entry D114 To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).
Debit · Budgetary entry D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.
Debit · Budgetary entry D126 To record an upward adjustment to prior-year paid delivered orders.
Debit · Budgetary entry D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations of a prior year are adjusted downward due to the rate variance at the time of disbursement.
Credit · Budgetary entry F106 To record the reductions of resources to match obligations in permanent indefinite funds.
Debit · Budgetary entry F107 To record an increase of resources to match obligations in permanent indefinite funds.
Credit · Budgetary entry F108 To record a decrease against the indefinite current-year appropriation derived from the General Fund of the U.S. Government when a warrant is received. The authority has not expired.
Debit · Budgetary entry F113 To record the reduction of unobligated balances for indefinite contract or indefinite borrowing authority at year-end.
Debit · Budgetary entry F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account that is canceled and returned to the originating invested trust of special fund from which the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure Transfer Authorization.
Debit · Budgetary entry F122 To record the cancellation of authority not previously expired and to withdraw funds.
Debit · Budgetary entry F123 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account represented as a receivable from or payable in an invested trust of special fund that is canceled. There is no movement of fund balance.
Debit · Budgetary entry F127 To record a decrease against the indefinite prior year appropriation derived from General Fund of the U.S. Government when a warrant is received.
Debit · Budgetary entry F308 To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds.
Debit · Budgetary entry F312 To record the closing of unobligated balances to expiring authority.
Debit · Budgetary entry
Credit · Budgetary entry A120 To record the allotment of authority.
Debit · Budgetary entry A123 To record the realization of previously anticipated authority.
Credit · Budgetary entry A127 To record 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 A129 To record spending authority from offsetting collections temporarily precluded from obligation.
Debit · 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 A163 To record the transfer-out of contract authority from one nonallocation trust fund account to another, prior to the actual transfer of liquidating authority and fund balance, based upon legislative guidance. This transaction may only be recorded by the Department of Transportation.
Debit · Budgetary entry A165 To record the return (transfer-out) of contract authority from one nonallocation trust fund account back to the originating nonallocation trust fund account. This transaction may only be recorded by the Department of Transportation.
Debit · Budgetary entry A177 To record the transfer-in of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.
Credit · Budgetary entry A179 To record the transfer-out of contract authority from a parent account to a recipient account based upon an approved letter. The non-expenditure allocation transfer of funds has not yet been accomplished.
Debit · Budgetary entry A404 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A406 To record a transfer-out of unobligated unexpired authority and funds from an allocation transfer of noninvested amounts not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Budgetary entry A412 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A414 To record the non-expenditure transfer-out of unexpired unobligated balances to an expired Treasury Appropriation Fund Symbol, where the source of the transfer is derived from appropriated receipts or spending authority from offsetting collections.
Debit · Budgetary entry A430 To record an actual non-expenditure transfer-out to an allocation Treasury Appropriation Fund Symbol, where the parent maintains invested balances via SF 1151: Non-expenditure Transfer Authorization.
Debit · Budgetary entry A440 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from unexpended appropriations.
Debit · Budgetary entry A442 To record in the receiving agency the return (transfer-out) to the parent agency of unobligated unexpired authority and funds from an allocation transfer not previously anticipated, accomplished via SF 1151: Nonexpenditure Transfer Authorization, where the source of the transfer is derived from appropriated receipts.
Debit · Budgetary entry A499 To record the adjustment of a federal fund receivable for a previously established expenditure transfer receivable, where a corresponding temporary reduction or cancellation is to be recorded in a trust fund payable Treasury Appropriation Fund Symbol (TAFS).
Debit · Budgetary entry A500 To record in a trust fund a payable for an expenditure transfer-out to a federal fund relating to non- exchange transactions.
Debit · Budgetary entry A512 To record in an agency's trust fund an expenditure transfer-out to a federal fund relating to non- exchange transactions.
Debit · Budgetary entry A514 To record in an agency's general fund an expenditure transfer-out to a trust fund or general fund (if directed by public law) relating to non-exchange and exchange transactions.
Debit · Budgetary entry B107 To record payment and disbursement of funds not previously accrued.
Debit · Budgetary entry B126 To record the purchase of federal securities acquired at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Budgetary entry B129 To record the purchase of accrued interest on federal securities by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Debit · Budgetary entry B137 To record the loss on principal repayments to Treasury for non-credit reform loans. For example, this transaction may result from prepayments and early repayments of loans.
Debit · Budgetary entry B138 To record in trust fund payments made to a federal fund relating to exchange transactions.
Debit · Budgetary entry B162 To record the purchase of securities, accounted for under the provisions of the Federal Credit Reform Act, acquired at a premium.
Debit · Budgetary entry B416 To record the collecting agency's estimated accrued tax refunds payable and related interest funded by a direct appropriation.
Debit · Budgetary entry B450 To record a gain on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations due to the rate variance are deobligated at the time of disbursement.
Credit · Budgetary entry C124 To record the maturity of federal securities acquired at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Budgetary entry C602 To record the sale of federal securities purchased at a premium and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Credit · Budgetary entry C604 To record the sale of federal securities purchased at a premium and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a loss.
Debit · Budgetary entry C606 To record the sale of federal securities purchased at a discount and sold at a premium by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale results in a gain.
Credit · Budgetary entry C608 To record the sale of federal securities purchased at a discount and sold at a discount by a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund. The sale may result in a gain or a loss.
Credit · Budgetary entry C618 To record the sale prior to maturity of investments in U.S. Treasury Zero Coupon Bonds issued by the Bureau of the Fiscal Service to a Treasury Appropriation Fund Symbol (TAFS) other than a nonfiduciary deposit fund.
Credit · Budgetary entry C702 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a gain.
Credit · Budgetary entry C704 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a premium. The sale results in a loss.
Debit · Budgetary entry C706 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a gain.
Credit · Budgetary entry C708 To record the sale of securities, accounted for under the provisions of the Federal Credit Reform Act, purchased at a discount. The sale results in a loss.
Debit · Budgetary entry D104 To record the removal of unfilled customer orders without advance related to a corresponding downward adjustment of prior-year obligations where the authority is unexpired.
Debit · Budgetary entry D107 To record an upward adjustment of prior-year unpaid delivered orders and to accrue additional liability when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100). The authority has not expired.
Debit · Budgetary entry D114 To record an upward adjustment of prior-year unpaid undelivered orders when the adjustment is not recorded as a prior-period adjustment (USSGL account 740000 or 740100).
Debit · Budgetary entry D122 To record an upward adjustment to prepaid/advanced prior-year undelivered orders.
Debit · Budgetary entry D126 To record an upward adjustment to prior-year paid delivered orders.
Debit · Budgetary entry D618 To record a gain on prior-year unpaid obligations due to fluctuation of foreign currency exchange rates on a non-monetary transaction, where excess obligations of a prior year are adjusted downward due to the rate variance at the time of disbursement.
Credit · Budgetary entry F106 To record the reductions of resources to match obligations in permanent indefinite funds.
Debit · Budgetary entry F107 To record an increase of resources to match obligations in permanent indefinite funds.
Credit · Budgetary entry F108 To record a decrease against the indefinite current-year appropriation derived from the General Fund of the U.S. Government when a warrant is received. The authority has not expired.
Debit · Budgetary entry F113 To record the reduction of unobligated balances for indefinite contract or indefinite borrowing authority at year-end.
Debit · Budgetary entry F121 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account that is canceled and returned to the originating invested trust of special fund from which the amount was originally derived. The amounts are to be returned via SF 1151: Non expenditure Transfer Authorization.
Debit · Budgetary entry F122 To record the cancellation of authority not previously expired and to withdraw funds.
Debit · Budgetary entry F123 To record the amount of unobligated appropriated receipts in a trust or special fund expenditure account represented as a receivable from or payable in an invested trust of special fund that is canceled. There is no movement of fund balance.
Debit · Budgetary entry F127 To record a decrease against the indefinite prior year appropriation derived from General Fund of the U.S. Government when a warrant is received.
Debit · Budgetary entry F308 To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds.
Debit · Budgetary entry F312 To record the closing of unobligated balances to expiring authority.
Debit · Budgetary entry
Statement crosswalks
18
V
Statement of Budgetary Resources · line 2204
Apportioned, Unexpired Account V Statement of Budgetary Resources · line 2204
Apportioned, Unexpired Account V SF 133 / Schedule P · line 1940
Unobligated balance expiring (-) V SF 133 / Schedule P · line 1941
Unexpired unobligated balance, end of year V SF 133 / Schedule P · line 1941
Unexpired unobligated balance, end of year V SF 133 / Schedule P · line 1951
Unobligated balance expiring V SF 133 / Schedule P · line 2201
Available in the current period V SF 133 / Schedule P · line 2201
Available in the current period V SF 133 / Schedule P · line 2202
Available in subsequent periods V SF 133 / Schedule P · line 2202
Available in subsequent periods V SF 133 / Schedule P · line 2501
Subject to apportionment unobligated balance, end of year V SF 133 / Schedule P · line 2501
Subject to apportionment unobligated balance, end of year V SF 133 / Schedule P · line 5321
Direct unobligated balance, end of year V SF 133 / Schedule P · line 5321
Direct unobligated balance, end of year V SF 133 / Schedule P · line 5322
Reimbursable unobligated balance, end of year V SF 133 / Schedule P · line 5323
Discretionary unobligated balance, end of year V SF 133 / Schedule P · line 5324
Mandatory unobligated balance, end of year V SF 133 / Schedule P · line 5324
Mandatory unobligated balance, end of year
Apportioned, Unexpired Account V Statement of Budgetary Resources · line 2204
Apportioned, Unexpired Account V SF 133 / Schedule P · line 1940
Unobligated balance expiring (-) V SF 133 / Schedule P · line 1941
Unexpired unobligated balance, end of year V SF 133 / Schedule P · line 1941
Unexpired unobligated balance, end of year V SF 133 / Schedule P · line 1951
Unobligated balance expiring V SF 133 / Schedule P · line 2201
Available in the current period V SF 133 / Schedule P · line 2201
Available in the current period V SF 133 / Schedule P · line 2202
Available in subsequent periods V SF 133 / Schedule P · line 2202
Available in subsequent periods V SF 133 / Schedule P · line 2501
Subject to apportionment unobligated balance, end of year V SF 133 / Schedule P · line 2501
Subject to apportionment unobligated balance, end of year V SF 133 / Schedule P · line 5321
Direct unobligated balance, end of year V SF 133 / Schedule P · line 5321
Direct unobligated balance, end of year V SF 133 / Schedule P · line 5322
Reimbursable unobligated balance, end of year V SF 133 / Schedule P · line 5323
Discretionary unobligated balance, end of year V SF 133 / Schedule P · line 5324
Mandatory unobligated balance, end of year V SF 133 / Schedule P · line 5324
Mandatory unobligated balance, end of year