Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid
Definition
This account is used to record the amount of upward adjustments during the fiscal year to USSGL account 490100, "Delivered Orders - Obligations, Unpaid," or USSGL account 490200, "Delivered Orders - Obligations, Paid," that were originally recorded in a prior fiscal year.
Source: Section II ·
p1sec2-acctdef-2026.pdf
Required attributes & legal values
16For 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
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
B
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
8
B115
To record a confirmed disbursement schedule where an upward adjustment of a prior-year unpaid delivered order was previously accrued.
Debit · Budgetary entry D106 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 expired.
Credit · 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.
Credit · Budgetary entry D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).
Credit · Budgetary entry D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Credit · Budgetary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Credit · Budgetary entry D626 To record a loss 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 upward due to the rate variance at the time of disbursement.
Credit · Budgetary entry F324 To record the closing of upward adjustments and transfers to delivered orders - obligations, unpaid.
Debit · Budgetary entry
Debit · Budgetary entry D106 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 expired.
Credit · 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.
Credit · Budgetary entry D140 To record an upward adjustment to prior-year unpaid delivered orders for the change in allocation of budgetary resources between certain trust fund and agency general fund Treasury Appropriation Fund Symbol (TAFS).
Credit · Budgetary entry D612 To record SDR interest and charges accrual with a net effect of an unrealized gain.
Credit · Budgetary entry D614 To record SDR interest and charges accrual with a net effect of an unrealized loss.
Credit · Budgetary entry D626 To record a loss 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 upward due to the rate variance at the time of disbursement.
Credit · Budgetary entry F324 To record the closing of upward adjustments and transfers to delivered orders - obligations, unpaid.
Debit · Budgetary entry
Statement crosswalks
34
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 2190
New Obligations and Upward Adjustments (Total) V Statement of Budgetary Resources · line 2190
New Obligations and Upward Adjustments (Total) V SF 133 / Schedule P · line 900
Total new obligations, unexpired accounts V SF 133 / Schedule P · line 900
Total new obligations, unexpired accounts 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 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 2001
Category A (by quarter) V SF 133 / Schedule P · line 2001
Category A (by quarter) V SF 133 / Schedule P · line 2002
Category B (by project) V SF 133 / Schedule P · line 2002
Category B (by project) V SF 133 / Schedule P · line 2003
Exempt from apportionment V SF 133 / Schedule P · line 2003
Exempt from apportionment V SF 133 / Schedule P · line 2101
Category A (by quarter) V SF 133 / Schedule P · line 2102
Category B (by project) V SF 133 / Schedule P · line 2103
Exempt from apportionment V SF 133 / Schedule P · line 2170
New obligations, unexpired accounts V SF 133 / Schedule P · line 2170
New obligations, unexpired accounts V SF 133 / Schedule P · line 2180
Obligations ("upward adjustments"), expired accounts V SF 133 / Schedule P · line 3001
Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 3001
Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 3010
New obligations, unexpired accounts V SF 133 / Schedule P · line 3010
New obligations, unexpired accounts V SF 133 / Schedule P · line 3011
Obligations ("upward adjustments"), expired accounts V SF 133 / Schedule P · line 3050
Unpaid obligations, end of year V SF 133 / Schedule P · line 3050
Unpaid obligations, end of year V SF 133 / Schedule P · line 5341
Direct obligated balance, end of year V SF 133 / Schedule P · line 5341
Direct obligated balance, end of year V SF 133 / Schedule P · line 5342
Reimbursable obligated balance, end of year V SF 133 / Schedule P · line 5343
Discretionary obligated balance, end of year V SF 133 / Schedule P · line 5344
Mandatory obligated balance, end of year V SF 133 / Schedule P · line 5344
Mandatory obligated balance, end of year
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 2190
New Obligations and Upward Adjustments (Total) V Statement of Budgetary Resources · line 2190
New Obligations and Upward Adjustments (Total) V SF 133 / Schedule P · line 900
Total new obligations, unexpired accounts V SF 133 / Schedule P · line 900
Total new obligations, unexpired accounts 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 1084
Adjustment of expired unobligated balance brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 2001
Category A (by quarter) V SF 133 / Schedule P · line 2001
Category A (by quarter) V SF 133 / Schedule P · line 2002
Category B (by project) V SF 133 / Schedule P · line 2002
Category B (by project) V SF 133 / Schedule P · line 2003
Exempt from apportionment V SF 133 / Schedule P · line 2003
Exempt from apportionment V SF 133 / Schedule P · line 2101
Category A (by quarter) V SF 133 / Schedule P · line 2102
Category B (by project) V SF 133 / Schedule P · line 2103
Exempt from apportionment V SF 133 / Schedule P · line 2170
New obligations, unexpired accounts V SF 133 / Schedule P · line 2170
New obligations, unexpired accounts V SF 133 / Schedule P · line 2180
Obligations ("upward adjustments"), expired accounts V SF 133 / Schedule P · line 3001
Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 3001
Adjustment to unpaid obligations, brought forward, Oct 1 (+ or -) V SF 133 / Schedule P · line 3010
New obligations, unexpired accounts V SF 133 / Schedule P · line 3010
New obligations, unexpired accounts V SF 133 / Schedule P · line 3011
Obligations ("upward adjustments"), expired accounts V SF 133 / Schedule P · line 3050
Unpaid obligations, end of year V SF 133 / Schedule P · line 3050
Unpaid obligations, end of year V SF 133 / Schedule P · line 5341
Direct obligated balance, end of year V SF 133 / Schedule P · line 5341
Direct obligated balance, end of year V SF 133 / Schedule P · line 5342
Reimbursable obligated balance, end of year V SF 133 / Schedule P · line 5343
Discretionary obligated balance, end of year V SF 133 / Schedule P · line 5344
Mandatory obligated balance, end of year V SF 133 / Schedule P · line 5344
Mandatory obligated balance, end of year