B103
B · Disbursements and Payables
To record a disbursement of pension benefit payments.
Budgetary
Budgetary Entry
DebitCredit
462000 Unobligated Funds Exempt From Apportionment
490200 Delivered Orders - Obligations, Paid
Proprietary
Proprietary Entry
DebitCredit
261000 Actuarial Pension Liability
101000 Fund Balance With Treasury