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C138
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
Budgetary Entry
Debit Credit
490200 Delivered Orders - Obligations, Paid
461000 Allotments - Realized Resources 462000 Unobligated Funds Exempt From Apportionment
Proprietary
Proprietary Entry
Debit Credit
101000 Fund Balance With Treasury
Comment
About this entry
Debits are shown left, credits right — the T-account
form. Every account links to its full detail.
Source: Section III ·
p1sec3-transactions-2026.pdf