480110 ⚖ Compare Normal balance: Credit Budgetary 4 · Budgetary

Reinstated Undelivered Orders - Obligations, Unpaid

Definition

This account is used to reinstate the amount of goods and/or services ordered, which have not been actually or constructively received and for which amounts have not been prepaid or advanced. This USSGL account is only applicable to grants and compact agreements recorded against budget object class 41.

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

Required attributes & legal values

For each attribute this account reports, these are the only domain values GTAS will accept for this account (Section IV).

Begin/End

BulkFile attribute

Debit/Credit

BulkFile attribute

D C

Apport Cat

BulkFile attribute

A B E

Apport Cat B

BulkFile attribute

####

BEA Cat

BulkFile attribute

D M

Cohort Year

BulkFile attribute

1001 1992-2027

PY Adj

BulkFile attribute

P X

DEFC

BulkFile attribute

1 or 3 character OMB approved value

Pgm Rpt Cat

BulkFile attribute

Reimb Flag

BulkFile attribute

D R

BOC

BulkFile attribute

####

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 E

Trans Code

TAS attribute

X K N

Transactions

D105 To record the reinstatement of a prior-year unpaid undelivered order where a collection of a refund (i.e., prepayment) results in a downward adjustment of a prior-year paid obligation.
Credit · Budgetary entry D111 To record the reinstatement of a prior-year unpaid order where a collection of a refund results in a downward adjustment of a prior-year paid obligation where previously anticipated.
Credit · Budgetary entry F333 To record the closing of Reinstated Undelivered Orders - Obligations, Unpaid to undelivered orders - obligations, unpaid.
Debit · Budgetary entry

Statement crosswalks