B412
B · Disbursements and Payables
To record an obligation and accounts payable in an unexpired appropriation for a valid bill related to a canceled appropriation.
Budgetary
Budgetary Entry
DebitCredit
461000 Allotments - Realized Resources 462000 Unobligated Funds Exempt From Apportionment
490100 Delivered Orders - Obligations, Unpaid
Proprietary
Proprietary Entry
DebitCredit
610000 Operating Expenses/Program Costs