1970.33 REV-2

APPENDIX 28

PROCESSING CANCELLATIONS IN PAS

REMINDER: A cancellation is a decrease or termination to a grant or

contract which was reserved or obligated, depending on the

program, in the current fiscal year.

C, CB, and CF Modifiers

C This modifier results in the recording of a cancellation of the input

amount at the input stage, and the automatic generation of entries to

adjust preceding stage downward by the same amount.

CB This modifier results in the recording of a cancellation of funds at

all stages that are in excess of disbursements. The effect on the

project will be that all funding stages equal disbursements.

CF This modifier results in the recording of a cancellations of an
entire

project that has had no disbursements.

General Ledger Accounts

3158.20 Subassignments Reserved Canceled

3160.20 Unliquidated Obligations Canceled

Level R = Region

Level A = Area

Coding Instructions

The coding instructions for the C, CB, and CF modifiers are shown in

Handbook 1970.33, Accounting Procedures, Program Accounting System
(PAS),

Paragraph 3-23 through 3-24.

Project Funding Files

The effect of the project funding files can be monitored by using the

grant status reports, A96CVCA, A96CYCA, A96SNCA, the special request

report, A96SOCA, and the on-line SNCA.

A28-1 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

101C Invalid

126C Should be valid only on programs where the usage of funds takes

place at the reservation stage (0104, 4115, 4034).

1\. Record in G/L as a 126C as follows:

DR. 3158.20 CR. 3153.00 Level R & A

2\. 126C and 101RG record in the files of the project funding

(from the highest level to the lowest level).

153C 1. Record in G/L as a 153C as follows:

DR. 3160.20 CR. 3153.00 Level R & A

2\. 153C, 126RG and 101RG record in the files of the project

funding (from the highest level to the lowest level).

176C 1. Record in G/L as the 153CG as follows:

DR. 3160.20 CR. 3153.00 Level R & A

2\. 176C, 153CG, 126RG and 101RG record in the files of the

project funding (from the highest level to the lowest

level).

101CB Invalid

126CB Should be valid only on programs where the usage of funds takes

place at the reservation stage (0104, 4115, 4015).

1\. Record in G/L as a 126CB (assuming input stage and prior

stage is equal) as follows:

DR. 3158.20 CR. 3153.00 Level R & A

2\. Record in G/L as a 126CB and 101RG (assuming prior stage is

greater than input stage; only the difference between the

input stage and the prior stage should be recorded) as

follows:

126CB DR. 3158.20 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

3\. 126CB and 101RG record in the files of the project funding

(from the highest levels to the lowest level).

9/88 A28-2

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

153CB 1. Record in G/L as a 153CB (assuming input stage and prior

stages are equal) as follow:

DR. 3160.20 CR. 3153.00 Level R & A

When all stages are equal, record for all accounts a 153CB,

126RG, and 101RG in the files of the project funding (from

the highest level to the lowest level).

2\. For all accounts except 4115, 4015, 0104, and 4164 record in

G/L as a 153CB, 126RG, and 101RG (assuming prior stages are

greater than input stage; only the difference between the

various stages should be recorded) as follows:

153CB DR. 3160.20 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

3\. For accounts 4115, 4015, 0104, and 4164 record a 153CB,

126CG, and 101RG (assuming prior stages are greater than

input stage; Only the difference between the various stages

should be recorded) as follows:

153CB DR. 3160.20 CR. 3153.00 Level R & A

126CG DR. 3158.20 CR. 3155.20 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

176CB 1. Record in G/L as a 153CG (assuming obligation stage and

prior stages are equal) as follows:

DR. 3160.20 CR. 3153.00 Level R & A

When all stages are equal, record for all accounts a 176CB,

153CG, 126RG and 101RG in the files of the project funding

(from the highest level to the lowest level).

2\. For all accounts except 4115, 4015, 0104, and 4164 record in

G/L as a 153CG, 126RG and 101RG (assuming prior stages are

greater than the obligation stage; only the difference

between the various stages should be recorded) as follows:

153CG DR. 3160.20 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

A28-3 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

For all accounts except 4115, 4015, 4164, and 0104 record a

176CB, 153CG, 126RG, 101RG in the files of the project

funding (from the highest level to the lowest level) when

all stages are not equal.

3\. For 4115, 4015, 4164, and 0104, record in G/L as a 153CG,

126CG and 101RG (assuming prior stages are greater than the

obligation stage; only the difference between the various

stages should be recorded) as follows:

153CG DR. 3160.20 CR. 3153.00 level R & A

126CG DR. 3158.20 CR. 3153.00 level R & A

101RG DR. 3155.10 CR. 3153.00 level R & A

For 4115, 4015, 4164, and 0104, record a 176CR, 153CG,

126CG, and 101RG in the files of the project funding (from

the highest level to the lowest level) when the stages are

not equal.

101CF Invalid

126CF Should be valid only on programs where the usage of funds takes

place at the reservation stage (0104, 4015, 4115, 4164).

1\. Record in G/L as a 126CF (assuming input stage and prior

stage is equal) as follows:

DR. 3158.20 CR. 3153.00 Level R & A

2\. Record in G/L as a 126CF and 101RG (assuming prior stage is

greater than input stage; only the difference between the

input stage and the prior stage should be recorded) as

follows:

126CF DR. 3158.20 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

3\. 126CF and 101RG record in the files of the project funding

(from the highest level to the lowest level).

153CF 1. Record in G/L as a 153CF (assuming input stage and prior

stages are equal ) as follows:

DR. 3160.20 CR. 3153.00 Level R & A

When all stages are equal, record for all accounts a 153CF,

126RG and 101RG in the files of the project funding (from

the highest level to the lowest level),

9/88 A28-4

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

2\. For all accounts except 4115, 4015, 4164, and 0104, record

in G/L as a 153CF, 126RG and 101RG (assuming prior stages

are greater than the input stage; only the difference

between the various stages should be recorded) as follows:

153CB DR. 3160.20 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For all accounts except 4115, 4015, 4164, and 0104 record a

153CF, 126RG and 101RG in the files of the project funding

(from the highest level to the lowest level) when the stages

are not equal.

3\. For 4115, 4015, 4164, and 0104 record in G/L as a 153CF,

126CG and 101RG (assuming prior stages are greater than

input stage; only the difference between the various stages

should be recorded) as follows:

153CF DR. 3160.20 CR. 3153.00 Level R & A

126CG DR. 3158.20 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For 4115, 4015., 4164 and 0104, record a 153CF, 126CG, and

101RG in the files of the project funding (from the highest

level to the lowest level) when the stages are not equal.

176CF 1. Record in G/L as a 153CG (assuming obligation stage and

prior stages are equal) as follows:

DR. 3160.20 CR. 3153.00 Level R & A

When all stages are equal, record for all accounts a 176CF,

153CG, 126RG and 101RG in the files of the project funding

(from the highest level to the lowest level).

2\. For all accounts except 4115, 4015, 4164, and 0104, record

in G/L as a 153CG, 126RG and 101RG (assuming prior stages

are greater than the obligation stage; the difference

between the various stages should be recorded) as follows:

153CG DR. 3160.20 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

A28-5 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

For all accounts except 4115, 4015, 4164, and 0104 record a

176CF, 153CG, 126RG and 101RG in the files of the project

funding (from the highest level to the lowest level) when all

stages are not equal.

3\. For 4115, 4015, 4164, and 0104, record in G/L as a 153CG,

126CG and 101RG (assuming prior stages are greater than the

obligation stage; only the difference between the various

stages should be recorded) as follows:

153CG DR. 3160.20 CR. 3153.00 Level R & A

126CG DR. 3158.20 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For 4115, 4015, 4164, and 0104, record a 176CF, 153CG, and

101RG in the files of the project funding (from the highest

level to the lowest level) when the stages are not equal.

A28-6 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

PROCESSING RECAPTURES IN PAS

REMINDER: A recapture is a decrease or termination to a grant or
contract

which was reserved or obligated, depending on the program, in a

prior fiscal year. The use of any one of the modifiers below

will result in a decrease to the assignment (080R) and

subassignment (082R). For programs 4115, 4164, 4015, and 0104,

the amount of the 126 (and modifiers) whether entered at input

stage or generated by TAC 153 (and modifiers) or TAC 176 (and

modifiers) will cause entries to be generated reversing the

subassignment (082R) and the assignment (080R) in the same

amount. For all other programs, the amount of the 153 (and

modifiers) whether entered at input stage or generated by TAC

176 (and modifiers) will cause entries to be generated reversing

the subassignment and the assignment. The general ledger

entries for the 080 and 082 transactions are covered in

paragraphs 3-20 and 3-21 of Chapter 3.

D, DB and DF Modifier

D This modifier results in the recording of a recapture of the input

amount at the input stage, and the automatic generation of entries to

adjust preceding stages downward by the same amount.

DB This modifier results in the recording of funds at all stages that
are

in excess of disbursements. The effect on the project will be that

all funding stages equal disbursements.

DF This modifier results in the recording of a recapture of an entire

project that has had no disbursements.

General Ledger Accounts

3158.40 Subassignments Reserved Recaptured

3160.40 Unliquidated Obligations Recaptured

Level R = Region

Level A = Area

Coding Instructions

The coding instructions for the D, DB and DF modifiers are shown in

Handbook 1970.33, Accounting Procedures, Program Accounting System
(PAS),

Paragraph 3-23 through 3-24.

A28-7 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Project Funding Files

The effect of the transactions on the project files can be monitored

by using the grant status reports, A96CVCA, A96CYCA, and A96SNCA, the

special request report A96SOCA, and the on-line SNCA.

Entered

101D Invalid

126D Should be valid only on programs where the usage of funds takes

place at the reservation stage (0104, 4015, 4115, 4164).

1\. Recorded in G/L as a 126D as follows:

DR. 3158.40 CR. 3153.00 Level R & A

2\. 126D and 101RG recorded in the files of the project funding

(from the highest level to the lowest level).

153D 1. Recorded in G/L as a 153D as follows:

DR. 3160.40 CR. 3153.00 Level R & A

2\. 153D, 126RG, and 101RG recorded in the files of the project

funding (from the highest level to the lowest level).

176D 1. Recorded in G/L as the 153DG as follows:

DR. 3160.40 CR. 3153.00 Level R & A

2\. 176D, 153DG, 126RG and 101RG recorded in the files of the

project funding (from the highest level to the lowest

level).

NOTE: The amount of the decrease to the assignment and

subassignment will be the same as the input amount for

the \"D\" modifier.

101DB Invalid

126DB Should be valid only on programs where the usage of funds takes

place at the reservation stage (0104, 4015, 4115, 4164).

1\. Recorded in G/L as a 126DB (Assuming input stage and prior

stage are equal) as follows:

DR. 3158.40 CR. 3153.00 Level R & A

9/88 A28-8

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

0 APPENDIX 28

Entered

2\. Recorded in G/L as a 126DB and 101RG (assuming prior stage

is greater than input stage; only the difference between the

input stage and the prior stage should be recorded) as

follows:

126DB DR. 3158.40 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

3\. 126DB and 101RG recorded in the files of the project funding

(from the highest level to the lowest level). The 080RG and

082RG are recorded at the assignment and subassignment

levels, respectively, for the same amount as the 126DB.

153DB 1. Recorded in G/L as a 153DB (assuming input stage and prior

stages are equal) as follows:

DR. 3160.40 CR. 3153.00 Level R & A

When all stages are equal, recorded for all accounts a

153DB, 126RG, and 101RG in the files of the project funding

(from the highest level to the lowest level).

2\. For all accounts except 4164, 4115, 4034 and 0104, recorded

in G/L as a 153DB, 126RG, and 101RG (assuming prior stages

are greater than input stage; only the difference between

the various stages should be recorded) as follows:

153DB DR. 3160.40 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For all accounts expect 4164, 4115, 4034 and 0104, recorded

a 153DB, 126RG, and 101RG in files of the project funding

(from the highest level to the lowest) when all stages are

not equal.

3\. For 4164, 4115, 4034 and 0104, recorded a 153DB, 126DG, and

101RG (assuming prior stages are greater than input stage;

only the difference between the various stages should be

recorded) as follows:

153DB DR. 3160.40 CR. 3153.00 Level R & A

126DG DR. 3158.40 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

A28-9 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

For 4164, 4115, 4034 and 0104, recorded a 153DB, 126DG, and

101RG in the files of the project funding (from the highest

level to the lowest level) when the stages are not equal.

4\. For programs 4115, 4164, 4015, and 0104, the amount of the

126 (and modifiers) whether entered at input stage or

generated by TAC 153 (and modifiers) or TAC 176 (and

modifiers) will cause entries to be generated reversing the

subassignment (082R) and the assignment (080R) in the same

amount. For all other programs, the amount of the 153 (and

modifiers) whether entered at input stage or generated by

TAC 176 (and modifiers) will cause entries to be generated

reversing the subassignment and the assignment.

176DB 1. Recorded in G/L as a 153DG (assuming obligation stage and

prior stages are equal) as follows:

DR. 3160.40 CR. 3153.00 Level R & A

When all stages are equal, recorded for all accounts a

1760B, 153DG, 126RG and 101RG in the files of the project

funding (from the highest level to the lowest level).

2\. For all accounts except 4164, 4115, 4034 and 0104, recorded

in G/L as a 153DG, 126RG and 101RG (assuming prior stages

are greater than the obligation stage; only the difference

between the various stages should be recorded) as follows:

153DG DR. 3160.40 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For all accounts except 4164, 4115, 4034 and 0104 recorded a

176DG, 153DG, 126RG in the files of the project funding

(from the highest level to the lowest level) when all stages

are not equal.

3\. For 4164, 4115, 4034 and 0104, recorded in G/L as a 153DG

and 126DG, 101RG (assuming prior stages are greater than the

obligation stage; only the difference between the various

stages should be recorded) as follows:

153DG DR. 3160.40 CR. 3153.00 Level R & A

126CG DR. 3158.40 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

9/88 A28-10

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

For 4164, 4115, 4034 and 0104, recorded a 176DB, 1530G,

126DG, and 101RG in the files of the project funding (from

the highest level to the lowest level) when the stages are

not equal.

4\. For programs 4115, 4164, 4015, and 0104, the amount of the

126 (and modifiers) whether entered at input stage or

generated by TAC 153 (and modifiers) or TAC 176 (and

modifiers) will cause entries to be generated reversing the

subassignment (082R) and the assignment (080R) in the same

amount. For all other programs, the amount of the 153 (and

modifiers) whether entered at input stage or generated by

TAC 176 (and modifiers) will cause entries to be generated

reversing the subassignment and the assignment.

101DF Invalid

126DF Should be valid only on programs where the usage of funds takes

place at the reservation stage (0104, 4034, 4164, 4115).

1\. Recorded in G/L as a 126DF (assuming input stage and prior

stage is equal) as follows:

DR. 3158.40 CR. 3153.00 Level R & A

2\. Recorded in G/L as a 126DF and 101RG (assuming prior stage

is greater than input stage; only the difference between the

input stage and the prior stage should be recorded) as

follows:

126DF DR. 3158.40 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

3\. 126DF and 101RG recorded in the files of the project funding

(from the highest level to the lowest level). The 080RG and

082RG are recorded at the assignment and subassignment

levels, respectively, for the same amount as the 126 DF.

153DF 1. Recorded in G/L as a 153DF (assuming input stage and prior

stages are equal) as follows:

DR. 3160.40 CR. 3153.00 Level R & A

When all stages are equal, recorded for all accounts a

153DF, 126RG in the files of the project funding (from the

highest level to the lowest level

A28-11 9/88

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

Entered

2\. For accounts except 4164, 4115, 4015, and 0104, recorded a

153DF, 126RG, and 101RG in the files of the project funding

(from the highest level to the lowest level) when the stages

are not equal.

153DF DR. 3160.40 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.30 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For all accounts except 4164, 4115, 4015, and 0104, recorded

a 1530F, 126RG, and 101RG in the files of the project

funding (from the highest level to the lowest level) when

the stages are not equal.

3\. For 4164, 4115, 4015, and 0104 recorded in G/L as a 1530F,

126DG and 101RG (assuming prior stages are greater than

input stage. Also only the difference between the various

stages should be recorded) as follows:

153DF DR. 3160.40 CR. 3153.00 Level R & A

126DG DR. 3158.40 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For 4164, 4115, 4015 and 0104, recorded a 153DF, 126DG, and

101RG in the files of the project funding (from the highest

level to the lowest level) when the stages are not equal.

4\. For programs 4115, 4164, 4015, and 0104, the amount of the

126 (and modifiers) whether entered at input stage or

generated by TAC 153 (and modifiers) or TAC 176 (and

modifiers) will cause entries to he generated reversing the

subassignment (082R) and the assignment (080R) in the same

amount. For all other programs, the amount of the 153 (and

modifiers) whether entered at input stage or generated by

TAC 176 (and modifiers) will cause entries to be generated

reversing the subassignment and the assignment.

176DF 1. Recorded in G/L as a 153DG (assuming obligation stage and

prior stages are equal) as follows:

DR. 3160.40 CR. 3153.00 Level R & A

When all stages are equal, recorded for all accounts a

176DF, 153DG, 126RG, and 101RG in the files of the project

funding (from the highest level to the lowest level).

9/88 A28-12

\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_

1970.33 REV-2

APPENDIX 28

2\. For all accounts except 4164, 4115, 4015, and 0104 recorded

in G/L as a 153DG, 126RG and 101RG, (assuming prior stages

are greater than the obligation stage; only the difference

between the various stages should be recorded) as follows:

153DF DR. 3160.40 CR. 3153.00 Level R & A

126RG DR. 3158.10 CR. 3155.00 Level R & A

DR. 3155.10 CR. 3153.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For all accounts except 4164, 4115, 4015, and 0104 recorded a

176DF, 153DG, 126RG and 101RG in the files of the project

funding (from the highest level to the lowest level) when the

stages are not equal.

3\. For 4164, 4115, 4015 and 0104, recorded in G/L as a 1760F,

153DG, 126DG, and 101RG (assuming prior stages are greater

than the obligation stage; only the difference between the

various stages should be recorded) as follows:

153DF DR. 3160.40 CR. 3153.00 Level R & A

126DG DR. 3158.40 CR. 3155.00 Level R & A

101RG DR. 3155.10 CR. 3153.00 Level R & A

For 4164, 4115, 4015, and 0104 recorded a 176DF, 153DG, 126RG

and 101RG in the files of the project funding (from the

highest level to the lowest level) when the stages are not

equal.

4\. For programs 4115, 4164, 4015, and 0104, the amount of the

126 (and modifiers) whether entered at input stage or

generated by TAC 153 (and modifiers) or TAC 176 (and

modifiers) will cause entries to be generated reversing the

subassignment (082R) and the assignment (080R) in the same

amount. For all other programs, the amount of the 153 (and

modifiers) whether entered at input stage or generated by TAC

176 (and modifiers) will cause entries to be generated

reversing the subassignment and the assignment.

A28-13 9/88