USSGLExplorer
A491 A · Funding

To record in the transferring agency the actual non-expenditure transfer-out of unpaid undelivered obligations derived from unfilled customer orders with an advance.

Budgetary Budgetary Entry

DebitCredit
483110 Undelivered Orders - Obligations Transferred, Unpaid - With Offset
423110 Unfilled Customer Orders With Advance - Transferred - With Offset

Proprietary Proprietary Entry

DebitCredit
231000 Liability for Advances and Prepayments
101000 Fund Balance With Treasury