C136
C · Collections and Receivables
To record the collection of receivables for assets purchased or expenses incurred in a prior year that create budgetary resources when collected.
Budgetary
Budgetary Entry
DebitCredit
497200 Downward Adjustments of Prior-Year Paid Delivered Orders - Obligations, Refunds Collected
431000 Anticipated Recoveries of Prior-Year Obligations 445000 Unapportioned - Unexpired Authority 462000 Unobligated Funds Exempt From Apportionment 465000 Allotments - Expired Authority
Proprietary
Proprietary Entry
DebitCredit
101000 Fund Balance With Treasury