B110
B · Disbursements and Payables
To record a confirmed disbursement schedule where an unpaid delivered order was previously accrued. For nonfiduciary deposit funds, omit Budgetary Entry.
Budgetary Budgetary Entry
Proprietary Proprietary Entry
DebitCredit
211000 Accounts Payable
211200 Accounts Payable for Federal Government Sponsored Enterprise
212000 Disbursements in Transit
213000 Contract Holdbacks
214000 Accrued Interest Payable - Not Otherwise Classified
216000 Entitlement Benefits Due and Payable
219000 Other Liabilities With Related Budgetary Obligations
220000 Liability for Unpaid Insurance Claims
221000 Accrued Funded Payroll and Leave
221100 Withholdings Payable
221300 Employer Contributions and Payroll Taxes Payable
221500 Other Post Employment Benefits Due and Payable
293000 Lessee Lease Liability
101000 Fund Balance With Treasury