USSGLExplorer
C138 C · Collections and Receivables

To record the collection of refunds receivable for assets purchased or expenses incurred in the current year that create budgetary resources when collected.

Budgetary Entry

DebitCredit
490200 Delivered Orders - Obligations, Paid
461000 Allotments - Realized Resources
462000 Unobligated Funds Exempt From Apportionment

Proprietary Entry

DebitCredit
101000 Fund Balance With Treasury
131000 Accounts Receivable