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B452
B452
B
· Disbursements and Payables
To record a loss on current-year unpaid obligations due to fluctuation of foreign currency exchange rates on non-monetary transaction, where additional US equivalent dollars are obligated to cover the rate variance at the time of disbursement.
Budgetary
Budgetary Entry
Debit
Credit
461000
Allotments - Realized Resources
490100
Delivered Orders - Obligations, Unpaid
Proprietary
Proprietary Entry
Debit
Credit
729000
Other Losses
211000
Accounts Payable
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