B106
B · Disbursements and Payables
To record subsidy disbursement from the program account to the financing account not previously obligated.
Budgetary
Budgetary Entry
DebitCredit
461000 Allotments - Realized Resources
490200 Delivered Orders - Obligations, Paid
Proprietary
Proprietary Entry
DebitCredit
610000 Operating Expenses/Program Costs
101000 Fund Balance With Treasury