F108 F · Yearend

To record a decrease against the indefinite current-year appropriation derived from the General Fund of the U.S. Government when a warrant is received. The authority has not expired.

Budgetary Budgetary Entry

DebitCredit

445000 Unapportioned - Unexpired Authority

451000 Apportionments

461000 Allotments - Realized Resources

462000 Unobligated Funds Exempt From Apportionment

411100 Debt Liquidation Appropriations

411800 Reestimated Loan Subsidy Appropriation

411900 Other Appropriations Realized

Proprietary Proprietary Entry

DebitCredit

310100 Unexpended Appropriations - Appropriations Received

101000 Fund Balance With Treasury

Comment

Do not process this transaction unless indefinite authority needs further adjusting. Reverse entry for an increase. TC A104 is normally recorded before this TC. While it is acceptable to debit USSGL accounts 451000, 461000, and 462000 in this situation, it is never acceptable for the balance in any of these accounts to be a debit. While it is acceptable to credit USSGL account 411900 in this situation, it is never acceptable for the balance in USSGL account 411900 to be a credit.

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