USSGLExplorer
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 Entry

DebitCredit
461000 Allotments - Realized Resources
490100 Delivered Orders - Obligations, Unpaid

Proprietary Entry

DebitCredit
729000 Other Losses
211000 Accounts Payable