USSGLExplorer
F128 F · Yearend

To record the cancellation of a valid obligation and account payable in the "canceling appropriation."

Budgetary Entry

DebitCredit
497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries
445000 Unapportioned - Unexpired Authority
465000 Allotments - Expired Authority

Proprietary Entry

DebitCredit
211000 Accounts Payable
610000 Operating Expenses/Program Costs