Version 1.0 1 of 119 August 2022

ACCOUNTING FOR INDEFINITE CONTRACT AUTHORITY

EFFECTIVE FISCAL YEAR 2025

Prepared By:
Version 1.0 2 of 119 August 2022

Version Date Description of Change Effective USSGL TFM
Version 1.0 3 of 119 August 2022

TABLE OF CONTENTS

Background............................................................................................................................................................................................................. 5

Accounting and Reporting Requirements............................................................................................................................................................... 7

Attribute Additions and Updates ............................................................................................................................................................................ 8

Listing of USSGL Accounts Used in This Scenario............................................................................................................................................... 9

Scenario Assumptions........................................................................................................................................................................................... 10

Year 1 – Accounting for Indefinite Contract Authority........................................................................................................................................ 13

Apportionment and Distribution/Receipt of Current-Year Indefinite Contract Authority ................................................................................... 15

Anticipated Resources .......................................................................................................................................................................................... 17

Carried Forward – Prior Year Unobligated Balances........................................................................................................................................... 18

Beginning Balances – Non-Supply Activity......................................................................................................................................................... 19

Beginning Balances –Supply Management .......................................................................................................................................................... 25

Contract Authority and Reimbursable Agreements – Inventory .......................................................................................................................... 29

Contract Authority and Reimbursable Agreements – Construction of a Building, Structure, or Linear Structure .............................................. 37

Contract Authority and Reimbursable Agreements – Miscellaneous Costs......................................................................................................... 43

Contract Authority and Reimbursable Agreements – Operating Materials and Supplies.................................................................................... 45

Contract Authority and Reimbursable Agreements – Capitalized Equipment ..................................................................................................... 48

Year End Pre-Closing Entries............................................................................................................................................................................... 51

Year 1 Pre-Closing Unadjusted Trial Balance...................................................................................................................................................... 52

Year End Closing Entries...................................................................................................................................................................................... 54

External Financial Reporting ................................................................................................................................................................................ 58

Reclassified Financial Statements......................................................................................................................................................................... 67

Year 2 – Accounting for Indefinite Contract Authority........................................................................................................................................ 69

Beginning Balances Carried Forward – Prior Year Unobligated Balances.......................................................................................................... 71

Apportionment and Distribution/Receipt of Current-Year Indefinite Contract Authority ................................................................................... 72

Receipt of Anticipated Resources with an Approved Apportionment.................................................................................................................. 74

Receipt of Anticipated Resources Used to Substitute Contract Authority ........................................................................................................... 74

Downward Adjustment of a Prior-Year Undelivered Order – Obligations, Unpaid ............................................................................................ 77

Upward Adjustment of a Prior-Year Undelivered Order – Obligations, Unpaid ................................................................................................. 78

Price Adjustment Increase of a Prior-Year Contract Authority Line Item ........................................................................................................... 79

Downward Adjustment of a Prior-Year Undelivered Order – Obligations, Unpaid (Substituted with a Reimbursable Agreement).................. 81

Downward Adjustment of a Prior-Year Delivered Order – Obligations, Unpaid (Substituted with a Reimbursable Agreement)...................... 82
Version 1.0 4 of 119 August 2022

Upward Adjustment for Price Adjustment Increase on an Invoice ...................................................................................................................... 84

Receipt of Reimbursable Agreement to Substitute Indefinite Contract Authority............................................................................................... 87

Receipt of Invoice for CN21000001..................................................................................................................................................................... 89

Reimbursable Agreement – Federal Customer Order without an Advance ......................................................................................................... 90

Inventory Issued Against Reimbursable Agreement – Without Advance ............................................................................................................ 92

Inventory Issued Against Reimbursable Agreement – Without Advance ............................................................................................................ 93

Collection of Receivable against Reimbursable Agreement ................................................................................................................................ 94

Confirmed Disbursements .................................................................................................................................................................................... 95

Return Remaining Balance of Advance Received in Prior Fiscal Year on Reimbursable Agreement ................................................................ 97

Treatment for Receipt of Multiple Reimbursable Agreements of Prior FY ......................................................................................................... 98

Receipt of Invoice for Construction-in-Progress................................................................................................................................................ 100

Year End Pre-Closing Entries............................................................................................................................................................................. 102

Year 2 Pre-Closing Unadjusted Trial Balance.................................................................................................................................................... 103

Year End Closing Entries.................................................................................................................................................................................... 105

Year 2 Post-Closing Adjusted Trial Balance ...................................................................................................................................................... 109

External Financial Reporting .............................................................................................................................................................................. 110

Reclassified Financial Statements....................................................................................................................................................................... 118
Version 1.0 5 of 119 August 2022

Background

As defined in OMB Circular No. A-11, Preparation, Submission, and Execution of the Budget, Contract Authority is a type of budget 

authority that permits you to incur obligations in advance of an appropriation, offsetting collections, or receipts to make outlays to liquidate 

the obligations. Typically, the Congress provides contract authority in an authorizing statute to allow you to incur obligations in anticipation 

of the collection of receipts or offsetting collections that will be used to liquidate the obligations.

Contract Authority is apportioned budget authority which can be legally obligated. Contract Authority, however, is not funded and is 

apportioned and allocated without a supporting Treasury cash balance. Consequently, Contract Authority must always be replaced or 

liquidated by subsequent or other budgetary resources with cash. Contract authority authorizes obligations but not outlays (OMB Circular A11, Section 20.4(b)).

Accounting and reporting policy for Contract Authority is derived from several premises that are encompassed by statutory authority, the 

Office of Management and Budget (OMB) apportionment process, and the Department’s Annual Operating Budget (AOB) processes for the 

Defense Working Capital Fund (DWCF). Specifically:

• Contract Authority derives its authority, including its temporary nature, from statutory authority (Title 10, U. S. Code, § 2208 and 

2210). § 2208 authorizes the procurement of capital assets “in advance of available funding;” while § 2210 authorizes the incurring of 

obligations.

o Mandatory spending means spending controlled by laws other than appropriations acts (OMB Circular A-11, Section 20.3). 

As the authority is coming from 10 USC 2208 and 2210 this makes contract authority mandatory.

o Per OMB Circular A-11, Section 83.5 obligations not financed from offsetting collections are direct. 

• The availability of Contract Authority as a temporary budget resource which must be replaced or liquidated is formally disseminated 

within DoD in accordance with OMB approved SF132, “Apportionment and Reapportionment Schedules,” and OUSD(C) approved 

AOBs.” 

• Customer orders are discretionary as provided in the appropriations act (OMB Circular A-11, Section 20.3)

o OMB Circular A-11, Section 81.2 “As a general rule, for offsetting collections from Federal sources, you should classify any 

spending authority from collections the offsetting collections from which they are derived, and the associated outlays as 

mandatory or discretionary based on the activities for which the offsetting collections are spent in the receiving accounts. This 

means the classification will have the same classification as the funding provided for similar activities being carried out by the 

account. For offsetting collections from non-Federal sources (i.e. user fees) amounts should be classified as mandatory if the 

legislative language that creates the collection is in the authorization legislation or discretionary if the legislative language is in 

the appropriations act.
Version 1.0 6 of 119 August 2022

o Per OMB Circular A-11, Section 83.5, obligations financed from offsetting collections received in return for goods or services 

provided are reimbursable.

• Contract Authority is apportioned to the Working Capital Fund Capital Programs and the Supply Management Operating Programs for 

the current fiscal year of the Apportionment only, as DoD’s Contract Authority is indefinite; and unobligated balances (derived from 

Contract Authority) must be zero at year-end. 
Version 1.0 7 of 119 August 2022

Accounting and Reporting Requirements

The statutory and budgetary premises, the required accounting relationships established for budgetary accounts encompassed by the U.S. 

Standard General Ledger (USSGL), and the required structure of the SF 133 “Report on Budget Execution and Budgetary Resources” 

establish specific accounting and reporting requirements for Contract Authority. Specifically: 

• Apportioned and allocated Contract Authority is recorded as a budgetary resource in accordance with the dollar amounts apportioned 

and allotted; and is accounted for within the “budgetary resources” category of USSGL accounts on Lines 1100 - 1850 of the SF 133 

Report on Budget Execution and Budgetary.

• Status of budgetary resources, including those derived from Contract Authority, are also categorized in terms of availability, e.g., 

available for obligation, obligated, etc. Status of budgetary resources, which are accounted for within the “budgetary status” category 

of the USSGL accounts on Lines 2190 – 2500 of the SF 133. 

• In accordance with the limitations noted above, “spending authority from offsetting collections,” replace Contract Authority when 

they become available. For the DWCF, the requirement to replace Contract Authority is based on receipt of customer orders.

• Contract Authority apportioned but not obligated must be withdrawn at the end of that fiscal year. 

• Substitution or liquidation of Contract Authority is based on signed reimbursable agreements (with or without advances), etc., It is a 

“substitution or liquidation” of Contract Authority with other budgetary resources, e.g., funded orders. 

• Substitution or liquidation of Contract Authority by orders and other resources is directed for both Capital Authority and Operating 

Authority. The Capital Investment Recovery factor included in WCF billing rates is used to replace Capital Program Contract 

Authority. For non-Supply Management activities, capital collections will reduce the balance that will be carried forward from one 

fiscal year to the next on Line 1000, “unobligated balance brought forward,” of the SF 133 because of the impact to USSGL 413900 –

Contract Authority Carried Forward. 

• Budgetary Resources derived from Indefinite Contract Authority are carried forward to subsequent fiscal years to the extent that they

have been obligated but not liquidated by offsetting collections. 

Policies and accounting and reporting requirements stated herein are not mitigated by the fact that Contract Authority is initially unfunded. 

Components and financial managers are required to manage and monitor Contract Authority in accordance with AOB allocations as stated. In 

instances where AOB activity level execution of Contract Authority is significantly different than budget estimates and anticipated collections 

for specific business areas, financial managers must make appropriate decisions to reallocate financial resources or revise future billing rates.
Version 1.0 8 of 119 August 2022

General Ledger Account Attribute Requirements

USSGL 

Account

Normal 

Balance

Authority 

Type Code

Apport 

Category

Avail 

Time

BEA

Category

Custodial/

Non-Cust

DEFC Exch/NonExchangeOMB Object 

Class

Fed/NonFederalPY 

Adj

Prog 

Report 

Reim 

Flag

Year of 

BA

101000 Debit G

131000 Debit A F/N

151100 Debit

152100 Debit

211000 Credit A F/N

231000 Credit F/N

331000 Credit

403500 Credit M *** D

413100 Debit M *** D

413200 Credit S M *** D

413300 Credit M *** D

413400 Credit M *** D

413500 Credit P/S M *** D

413900 Debit M *** D

420100 Debit M/D *** D/R

421000 Debit D *** R

421100 Credit M *** D

422100 Debit D *** R

422200 Debit D *** R

425100 Debit D *** R

425200 Debit D *** R

431000 Debit M/D D/R

445000 Credit M/D *** D/R

449000 Credit M/D *** D/R

451000 Credit M/D *** D/R

459000 Credit M/D *** D/R

461000 Credit M/D *** D/R

470000 Credit M/D *** D/R

480100 Credit M/D *** *** D/R

487100 Debit M/D *** *** B/P/X D/R

488100 Credit A/B/E M/D *** *** B/P/X ## D/R

490100 Credit D *** *** R

490200 Credit D *** *** R NEW/BAL

497100 Debit D *** *** B/P/X D/R

498100 Credit A/B/E D *** *** B/P/X ## D/R

510000 Credit X F/N

510900 Debit X F/N

520000 Credit X F/N

650000 Debit F/N

880100 Credit F/N

880200 Debit F/N

880300 Debit F/N

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F 

 *** While not referenced at the transaction level within this scenario, the Disaster Emergency Fund Code (DEFC) attribute is required with all budgetary general ledger accounts
Version 1.0 9 of 119 August 2022

Listing of USSGL Accounts Used in This Scenario

Account Number

Account Description

Budgetary

403500 Anticipated Adjustments to Indefinite Contract Authority Withdrawn

413100 Current-Year Indefinite Contract Authority

413200 Substitution of Contract Authority

413300 Decreases to Indefinite Contract Authority

413400 Indefinite Contract Authority Withdrawn

413500 Contract Authority Liquidated

413900 Contract Authority Carried Forward

420100 Total Actual Resources - Collected

421000 Anticipated Reimbursements

421100 Anticipated Reimbursements Used for Substitution of Contract Authority

422100 Unfilled Customer Orders Without Advance

422200 Unfilled Customer Orders With Advance

425100 Reimbursements Earned - Receivable

425200 Reimbursements Earned - Collected From Federal/Non-Federal Exception Sources

431000 Anticipated Recoveries of Prior-Year Obligations

445000 Unapportioned – Unexpired Authority

449000 Anticipated Resources – Unapportioned Authority

451000 Apportionments

459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment

461000 Allotments - Realized Resources

470000 Commitments – Programs Subject to Apportionment

480100 Undelivered Orders - Obligations, Unpaid

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders - Obligations, Recoveries

488100 Upward Adjustments of Prior-Year Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders - Obligations, Unpaid

497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders - Obligations, Recoveries

498100 Upward Adjustments of Prior-Year Delivered Orders - Obligations, Unpaid

Proprietary

101000 Fund Balance with Treasury

131000 Accounts Receivable

151100 Operating Materials and Supplies Held for Use

152100 Inventory Purchased for Resale

211000 Accounts Payable

231000 Liability for Advances and Prepayments

331000 Cumulative Results of Operations

510000 Revenue from Goods Sold

510900 Contra Revenue for Goods Sold

520000 Revenue from Services Provided

650000 Cost of Goods Sold

Memorandum

880100 Offset for Purchases of Assets

880200 Purchases of Property, Plant and Equipment

880300 Purchases of Inventory and Related Property
Version 1.0 10 of 119 August 2022

Scenario Assumptions

• This scenario displays transactions for Contract Authority substituted by Spending Authority from Offsetting Collections.

• This scenario is limited to the accounting treatment for indefinite contract authority. 

• Contract Authority is substituted as customer orders are accepted 

o Customer orders without advance (Federal)

 DoD WCFs do NOT have the exception to accept customer orders from Non-Federal entities without an advance 

o Customer orders with advance (Non-Federal) 

• Balances of obligated contract authority not liquidated are carried forward to the subsequent year. 

• The indefinite contract authority carried forward will be substituted and eventually liquidated by new offsetting collections in the 

subsequent year(s). 

Recently Added/Updated USSGL Accounts

Account Title: Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

Account Number: 421100

Normal Balance: Credit

Description: This account is used for estimating the amount of spending authority from 

offsetting collections represented by unfilled customer orders with or without advances

used to replace obligated contract authority as a budgetary resource during the current 

fiscal year subject to Office of Management and Budget apportionment that will be used 

for substitution of contract authority. This USSGL account can only be used by the 

Department of Defense Working Capital Fund.

Justification: To anticipate reimbursements that will be used for substitution of contract 

authority.
Version 1.0 11 of 119 August 2022

Account Title: Anticipated Adjustments to Unobligated Balances of Indefinite Contract 

Authority Withdrawn

Account Number: 403500

Normal Balance: Credit

Description: This account is used to estimate the amount of unfunded indefinite 

contract authority withdrawn due to recoveries of prior-year obligations.

Justification: To anticipate contract authority withdrawn associated with recoveries of 

prior year undelivered orders unpaid (recoveries).

USSGL Acct.

USSGL 

Account 

Title Anti-ci-pated Budg/ Prop Norm Bal Begin/ End Debit/ Credit

Auth Type 

Code Apport Cat

Apport Cat 

B Avail Time BEA Cat PYA DEFC Reimb Flag Fund Type

Reporting 

Type Code

Financing 

Account 

Code TAS Status

Trans. 

Code

Anticipated Reimbursements Used for Substitution or Liquidation of Contract Authority 421100 Y B C E C M

All domains 

applicable

D ER U N U N

Anticipated Adjustments to Indefinite Contract Authority Withdrawn 403500 Y B C E C M D ER U N U N

Crosswalk Updates

USSGL 

Account SF 133

Schedule 

P

Balance 

Sheet

Statement 

of Net 

Cost

Statement 

of Changes 

in Net 

Position

Statement 

of 

Budgetary 

Resources

Reclassified 

Statements

Apportio

nment

421100 Lines 1840 4146 N/A N/A N/A N/A Line 1890 N/A Line 1840

403500 Line 10XX N/A N/A N/A N/A Line 1071 N/A
Version 1.0 12 of 119 August 2022

Number: XXX

Name: TAS Restrictions for USSGL 403500

Description: USSGL 403500 is restricted to DoD Working Capital Fund 

 097 X4930001 Army

 097 X4930002 Navy

 097 X4930003 Air Force

 097 X4930004 Defense Commissary Agency

 097 X4930005 Defense-wide

GTAS Validation

Number: XXX

Name: TAS Restrictions for USSGL 421100

Description: USSGL 421100 is restricted to DoD Working Capital Fund 

 097 X4930001 Army

 097 X4930002 Navy

 097 X4930003 Air Force

 097 X4930004 Defense Commissary Agency

 097 X4930005 Defense-wide

Number: XXX

Name: TAS Restrictions for USSGL 449000

Description: TAS that are allowed to have a debit balance for 449000.

 097 X4930001 Army

 097 X4930002 Navy

 097 X4930003 Air Force

 097 X4930004 Defense Commissary Agency

 097 X4930005 Defense-wide
Version 1.0 13 of 119 August 2022

Year 1 – Accounting for Indefinite Contract Authority

The below apportionment is for illustrative purposes only based on the entries in this scenario.

FY 2025 Apportionment

Funds provided by Public Law XXX-XX

Line 

No

Line 

Split Bureau/ Account Title / Cat B Stub / Line Split

Previous 

Approved

Prev Footnote

Agency 

Request

Agency Footnote

OMB 

Action

OMB Footnote

Memo 

Obligation

s

Department of Defense - Military Programs

Revolving and Management Funds

Account: Working Capital Fund

TAFS: 97-4930-000

IterNo 3 Last Approved Apportionment: 

RptCa

t NO Reporting Categories 

AdjAut NO Adjustment Authority provided 

Budgetary resources

1000 Unobligated balance brought forward 4,500,000 4,500,000

1121 BA: Disc: Appropriations transfer from (4170) 0

1600 BA: Mand: Contract authority (413100) 50,000,000 50,000,000 

1700 BA: Disc: Spending auth: Collected 

1701 BA: Disc: Spending auth: Chng uncoll pymts Fed src 

1740 BA: Disc: Spending auth:Antic colls, reimbs, other (421000) 140,000,000 140,000,00 

1840

BA: Mand: Anticipated collections, reimbursements, and 

other income (421100) -21,500,000

-

21,500,000
Version 1.0 14 of 119 August 2022

1920 Total budgetary resources avail (disc. and mand.) 0 173,000,000 173,000,00 

Application of budgetary resources 

Category B (by project)

6012 Working Capital Total 173,000,000 173,000,00

6190 Total budgetary resources available 173,000,000 173,000,00

Submitted _____________________________________ Date _________________

See Approval Info tab for OMB approval information

For presentation purposes, not all attributes are represented in the scenario. However, they are still required. This scenario keys in on BEA Category and 

Reimbursable Flag as they have to be self-balancing. For PYA, all activity is X (Not an adjustment to prior-year reporting).

101000 4,000,000.00

151100 500,000.00

152100 5,000,000.00

331000 (9,500,000.00)

0.00

413900 M D 1,500,000.00

420100 D R 4,000,000.00

422100 D R 750,000.00

445000 D R (4,500,000.00)

480100 M D (1,500,000.00)

480100 D R (250,000.00)

0.00

Beginning Balance
Version 1.0 15 of 119 August 2022

Apportionment and Distribution/Receipt of Current-Year Indefinite Contract Authority

Comment: The following transactions (1-4a) are posted at the Office of the Secretary of Defense (OSD) level (97x4930.000).

1. To record current-year indefinite contract authority budgeted and requested to be apportioned by the Office of Management and Budget (OMB).

TC Dr Cr

BEA Cat Direct/ Reim

A166 Budgetary Entry

413100 Current-Year Indefinite Contract Authority

 445000 Unapportioned – Unexpired Authority

Proprietary Entry

N/A

50,000,000

50,000,000

M 

M 

D 

D 

2. To record budgetary resources apportioned by the OMB and available for allotment.

TC Dr Cr

BEA Cat Direct/ Reim

A116 Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments

Proprietary Entry

N/A

50,000,000

50,000,000

M 

M 

D 

D 

3. To record the allotment by Office of the Secretary of Defense (OSD) of current-year indefinite contract authority.

TC Dr Cr

BEA Cat Direct/ 

Reim

A120 Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources 

Proprietary Entry

N/A

50,000,000

50,000,000

M 

M 

D 

D 
Version 1.0 16 of 119 August 2022

4a. To record the internal distribution of indefinite contract authority on the Annual Operating Budget for lower level execution. The allotment by Office of the 

Secretary of Defense (OSD) of current-year indefinite contract authority.

TC Dr Cr

BEA Cat Direct/ 

Reim

DoD WCF 

Transaction 

OUSD-073-01

Budgetary Entry

461000 Allotments – Realized Resources 

 413100 Current-Year Indefinite Contract Authority

Proprietary Entry

N/A

50,000,000

50,000,000

M 

M 

D 

D 

Comment: The following transaction (4b) is posted at the component (subaccount 97x4930.00X) level.

 4b. To record the internal distribution of indefinite contract authority on the Annual Operating Budget for lower level execution. The allotment by Office of the 

Secretary of Defense (OSD) of current-year indefinite contract authority.

TC Dr Cr

BEA Cat Direct/ 

Reim

DoD WCF 

Transaction 

OUSD-074-01

Budgetary Entry

413100 Current-Year Indefinite Contract Authority

 461000 Allotments – Realized Resources 

Proprietary Entry

N/A

50,000,000

50,000,000

M 

M 

D 

D 

NOTE: All subsequent transactions in this accounting scenario are posted at the 097x4930.00X level unless otherwise stated. 
Version 1.0 17 of 119 August 2022

Anticipated Resources

Comments: In the following transactions, $140 million in reimbursable authority is anticipated, of which $21.5 million will be used for substitution of contract authority. 

The remaining $117.5 million will be processed as normal reimbursable agreements. 

 5a. To record all anticipated reimbursements.

TC Dr Cr

BEA Cat Direct/ Reim

A702

A118

Budgetary Entry

421000 Anticipated Reimbursements

 449000 Anticipated Resources – Unapportioned Authority 

Proprietary Entry

N/A

 ALSO POST

Budgetary Entry

449000 Anticipated Resources - Unapportioned Authority

 459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

Proprietary Entry

N/A

140,000,000

140,000,000

140,000,000

140,000,000

D 

D 

D 

D 

R 

R 

R 

R 

 5b. To record anticipated reimbursements that will be used to substitute contract authority

TC Dr Cr

BEA Cat Direct/ Reim

A115

A118R

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 421100 Anticipated Reimbursements Used for Substitution of Contract Authority 

Proprietary Entry

N/A

 ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

 449000 Anticipated Resources - Unapportioned Authority

 

Proprietary Entry

N/A

21,500,000

21,500,000

21,500,000

21,500,000

M 

M 

M 

M 

D 

D 

D 

D 
Version 1.0 18 of 119 August 2022

Carried Forward – Prior Year Unobligated Balances 

Comments: Prior Year Adjustment (PYA) = X for unobligated balances carried forward

 6. To record unobligated budgetary authority apportioned by the OMB and available for allotment.

TC Dr Cr

BEA Cat Direct/ Reim

A116/ 

A120

Budgetary Entry

445000 Unapportioned – Unexpired Authority

 461000 Allotments – Realized Resources 

Proprietary Entry

N/A

4,500,000

4,500,000

D 

D 

R 

R 

 NOTE: GL account 451000 is not posted at the WCF subaccount level. This transaction reflects the combination of TFM TCs A116 and A120 to post the net effect of the combined TCs. 

The year-end closing of account 461000 into account 445000 and the subsequent reopening of the apportioned balance in account 461000 carried forward at the beginning of the subsequent 

year (see TC #6 and #69) are the only times in which account 445000 may be posted within the WCF component (subaccount 097x4930.00X) level
Version 1.0 19 of 119 August 2022

Beginning Balances – Non-Supply Activity

Comments: Transactions 7 – 13 are relevant for the issuance and replacement of Account 152100, Inventory Purchased for Resale. Prior Year Adjustment (PYA) = X for 

beginning balances. 

7. To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without an Advance

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

 ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

 461000 Allotments – Realized Resources

Proprietary Entry

N/A

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

D 

D 

R 

R 

R 

R 

F 

A 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

8a.To record the issuance of inventory.

TC Dr Cr Fed/

Non-Fed

Entity/ 

Non-Entity

E408 Budgetary Entry

N/A

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

5,000,000

5,000,000

N 

E 
Version 1.0 20 of 119 August 2022

 8b. To issue customer billing and record revenue earned in the performing agency for inventory delivered.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Custodial/ 

Non-Cust

A714 Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders without an Advance

Proprietary Entry

131000 Accounts Receivable

 510000 Revenue from Goods Sold

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

R 

R 

F 

F 

F 

F X 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

9. To record a commitment for the purchase request sent to replenished inventory.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments – Realized Resources

 470000 Commitments – Programs Subject to Apportionment

Proprietary Entry

N/A

5,000,000

5,000,000

D 

D 

R 

R 

A 

A 

10. To record the obligation for the order issued for inventory.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

B306 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment

 480100 Undelivered Orders – Obligations, Unpaid

5,000,000

5,000,000

D 

D 

R 

R 

A 

B 

 NOTE: Apportionment Category B Code will come from apportionment. 
Version 1.0 21 of 119 August 2022

11. To record the receipt of inventory and the related invoice.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

B402

G122

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

 ALSO POST

Memorandum Entry

880300 Purchase of Inventory and Related Property

 880100 Offset for Purchases of Assets

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

R 

R 

N/F

N/F

N/F

 NOTE: Apportionment Category B and Code carried forward from transaction #10, to record the Undelivered Orders-Obligations, Unpaid. Federal/Non-Federal attribute is driven by 

vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

12. To record the collection for reimbursable agreement.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From Federal/Non-Federal Exception 

Sources

 425100 Reimbursements Earned – Receivable

Proprietary Entry

101000 Fund Balance With Treasury

 131000 Accounts Receivable

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

R 

R 

F 

F 

G 

F A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 22 of 119 August 2022

13. To record a confirmed disbursement schedule.

TC Dr Cr

BEA 

Cat

Direct

/Reim

Year of 

Budg Auth

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

B110 Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid

 (Apportionment Category = B)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

R 

R BAL

N/F

G 

A 

 NOTE: Apportionment Category B and Code carried forward from transaction #11, to record the Delivered Orders-Obligations, Paid. Federal/Non-Federal attribute is driven by vendor 

(Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 23 of 119 August 2022

Comments: Transactions 14 – 17 are associated with the beginning balances in accounts 151100 and 422100 (BEA = Discretionary, and Reimbursable Indicator 

= Reimbursable). Prior Year Adjustment (PYA) = X for beginning balances. 

14. To record the receipt of inventory and the related invoice.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

B402 Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Proprietary Entry

610000 Operating Expenses/Program Costs

 211000 Accounts Payable

250,000

250,000

250,000

250,000

D 

D 

R 

R 

N/F

N/F

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

15. To record operating materials and supplies used for operations.

TC Dr Cr

Fed / 

Non-Fed

Custodial/ 

Non-Cust

E406 Budgetary Entry

N/A

Proprietary Entry

679000 Other Expenses Not Requiring Budgetary Resources

 151100 Operating Material and Supplies Held for Use

500,000

500,000

N A 

16. To issue customer billing and record revenue earned in the performing agency for services provided.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Custodial/ 

Non-Cust

A714 Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders without an Advance

Proprietary Entry

131000 Accounts Receivable

 520000 Revenue from Services Provided

500,000

500,000

500,000

500,000

D 

D 

R 

R 

F 

F 

F 

F X

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 24 of 119 August 2022

 17a. To record the collection for reimbursable agreement.

TC Dr Cr

BEA Cat Direct/ 

Reim

Fed/ NonFedCustodial/ 

Non-Cust

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From Federal/Non-Federal 

Exception Sources

 425100 Reimbursements Earned – Receivable

Proprietary Entry

101000 Fund Balance with Treasury

 131000 Accounts Receivable

750,000

750,000

750,000

750,000

D 

D 

R 

R 

F 

F 

G 

F A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

 17b. To record a confirmed disbursement schedule for inventory previously accrued.

TC Dr Cr

BEA 

Cat

Direct

/Reim

Year of 

Budg Auth

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

B110 Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid

 (Apportionment Category = B)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance with Treasury

250,000

250,000

250,000

250,000

D 

D 

R 

R BAL

N/F

G 

A 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 25 of 119 August 2022

Beginning Balances –Supply Management

Comments: Transactions 18 - 22 are associated with the beginning balance in account 480100 (BEA = Mandatory, and Reimbursable Indicator = Direct). Prior 

Year Adjustment (PYA) = X for beginning balances. 

 18a. To record the receipt of a reimbursable agreement associated with beginning balance obligations for contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

A706

A123

A176

A123 

Reversal

Budgetary Entry

422100 Unfilled Customer Orders Without an Advance

 421000 Anticipated Reimbursements

ALSO POST

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

IN ADDITON, POST

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

 413200 Substitution of Contract Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments – Realized Resources

 459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 

1,500,000

1,500,000

1,500,000

1,500,000

1,500,000

1,500,000

1,500,000

1,500,000

D 

D 

D 

D 

M 

M 

M 

M 

R 

R 

R 

R 

D 

D 

D 

D 

F 

A 

A 

A 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 26 of 119 August 2022

 18b. To record the reclassification of undelivered orders due to substitution of contract authority (NEW TC)

TC Dr Cr

BEA 

Cat

Direct / 

Reim

Availability 

Type

DoD WCF 

Transaction 

OUSD-078-01

DoD WCF 

Transaction 

OUSD-078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

1,500,000

1,500,000

1,500,000

1,500,000

D 

D 

M 

M 

R 

R 

D 

D 

A 

A 

A 

A 

 NOTE: GL account 451000 is not posted at the WCF subaccount level. Apportionment Category B Code will come from apportionment. Prior-Year Adjustment = X

19. To record the receipt of inventory and the related invoice.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

B402

G122

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

ALSO POST

Memorandum Entry

880300 Purchase of Inventory and Related Property

 880100 Offset for Purchases of Assets

1,500,000

1,500,000

1,500,000

1,500,000

1,500,000

1,500,000

D 

D 

R 

R 

N/F

N/F

N/F

 NOTE: Apportionment Category B Code will come from apportionment. Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading 

Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 27 of 119 August 2022

 20a. To record the issuance of inventory.

TC Dr Cr

Federal/ 

Non-Fed

E408 Budgetary Entry

N/A

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

1,500,000

1,500,000

N 

 20b. To issue customer billing and record revenue earned in the performing agency for inventory issued.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Custodial/ 

Non-Cust

A714 Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

131000 Accounts Receivable

 510000 Revenue from Goods Sold

1,500,000

1,500,000

1,500,000

1,500,000

D 

D 

R 

R 

F 

F 

F 

F X 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

21. To record the collection for reimbursable agreement.

TC Dr Cr

BEA Cat Direct/ 

Reim

Fed/ NonFedCustodial/ 

Non-Cust

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From Federal/Non-Federal 

Exceptions Sources

 425100 Reimbursements Earned – Receivable

Proprietary Entry

101000 Fund Balance With Treasury

 131000 Accounts Receivable

1,500,000

1,500,000

1,500,000

1,500,000

D 

D 

R 

R 

F 

F 

G 

F A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 28 of 119 August 2022

22. To record a confirmed disbursement schedule.

TC Dr Cr

BEA 

Cat

Direct

/Reim

Year of 

Budg Auth

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

B110 Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid

 (Apportionment Category = B)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

1,500,000

1,500,000

1,500,000

1,500,000

D 

D 

R 

R BAL

N/F

G 

A 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 29 of 119 August 2022

Contract Authority and Reimbursable Agreements – Inventory

Comments: The following transactions are applicable to contract authority and reimbursable agreements for the purchase of inventory. The following transaction includes 

three commitments against contract authority for the requisition of inventory. 

 Commitment #1 for $12,000,000

 Commitment #2 for $5,000,000

 Commitment #3 for $2,000,000

23. To record a commitment against contract authority for the requisition of inventory

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments - Realized Resources

 470000 Commitments – Programs Subject to Apportionment (***01)

 470000 Commitments – Programs Subject to Apportionment (***02)

 470000 Commitments – Programs Subject to Apportionment (***03)

Proprietary Entry

N/A

19,000,000

12,000,000

5,000,000

2,000,000

M 

M 

M 

M 

D 

D 

D 

D 

A 

A 

A 

A 

24. To record the obligation for a contract award for inventory.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

B306 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment (***01)

 480100 Undelivered Orders – Obligations, Unpaid (***01)

470000 Commitments – Programs Subject to Apportionment (***02)

 480100 Undelivered Orders – Obligations, Unpaid (***02)

470000 Commitments – Programs Subject to Apportionment (***03)

 480100 Undelivered Orders – Obligations, Unpaid (***03)

Proprietary Entry

N/A

12,000,000

5,000,000

2,000,000

12,000,000

5,000,000

2,000,000

M 

M 

M 

M 

M 

M 

D 

D 

D 

D 

D 

D 

A 

A 

A 

B 

B 

B 

NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X.
Version 1.0 30 of 119 August 2022

 25a. To record receipt of a reimbursable agreement (RA2400009) that will be used to substitute contract authority and the substitution of that authority. Also need to 

reclassify the obligation from Mandatory/Direct to Discretionary/Reimbursable. This reimbursable agreement is aligned to Commitment ***1 previously recorded.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments - Realized Resources

 

7,000,000

7,000,000

7,000,000

7,000,000

D 

D 

D 

D 

R 

R 

R 

R 

F 

A 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

 25b. To record receipt of a reimbursable agreement (RA2400009) that will be used to substitute contract authority and the substitution of that authority. Also need to 

reclassify the obligation from Mandatory/Direct to Discretionary/Reimbursable. This reimbursable agreement is aligned to Commitment ***1 previously recorded.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

A176

A123 

Reversal

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

 413200 Substitution of Contract Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments - Realized Resources

 459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 

7,000,000

7,000,000

7,000,000

7,000,000

M 

M 

M 

M 

D 

D 

D 

D 

F 

A 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

 
Version 1.0 31 of 119 August 2022

 25c. To record the reclassification of undelivered orders due to substitution of contract authority.

TC Dr Cr

BEA Cat Direct/ 

Reim

Availability 

Time

DoD WCF 

Transaction 

OUSD078-01

DoD WCF 

Transaction 

OUSD078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

7,000,000

7,000,000

7,000,000

7,000,000

D 

D 

M 

M

R 

R 

D 

D 

A 

A

26. To record receipt of a reimbursable agreement that will be used to substitute contract authority. Will also need to reclassify the obligation from 

Mandatory/Direct to Discretionary/Reimbursable. This reimbursable agreement is aligned to Commitment ***3 previously recorded.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

C182

A123

Budgetary Entry

422200 Unfilled Customer Orders With Advance

 421000 Anticipated Reimbursements

Proprietary Entry

101000 Fund Balance With Treasury

 231000 Liability for Advances and Prepayments

ALSO POST

Budgetary Entry

459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

 461000 Allotments - Realized Resources

Proprietary Entry

N/A

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

D 

D 

R 

R 

R 

R 

N 

G 

N 

A 

A 

 NOTE: In most cases the F/N will be Non-Federal (N). However, advances may also be Federal (F) so this option needs to be built into the system requirements.
Version 1.0 32 of 119 August 2022

 27a. To record the liquidation of contract authority by unfilled customer orders with advance.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Spending 

Authority

Availability 

Time

A182

A123

Reversal

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or Liquidation of 

Contract Authority

 413500 Contract Authority Liquidated

Proprietary Entry

N/A

ALSO POST

Budgetary

461000 Allotments - Realized Resources

 459000 Apportionments - Anticipated Resources - Programs Subject to 

Apportionment

Proprietary Entry

N/A

2,000,000

2,000,000

2,000,000

2,000,000

M 

M 

M 

M 

D 

D 

D 

D 

S 

A 

A 

 NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X. 

 27b. To record the reclassification of undelivered orders due to substitution of contract authority.

TC Dr Cr

BEA Cat Direct/ 

Reim

Availability 

Time

DoD WCF 

Transaction 

OUSD078-01

DoD WCF 

Transaction 

OUSD078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

M 

M

R 

R 

D 

D 

A 

A
Version 1.0 33 of 119 August 2022

28. To record for ***01, the receipt of inventory and related invoices ABC00003480 in the amount of $2,000,000 for CLIN 101 and ABC00003999 in the amount 

of $1,000,000 for CLIN 102.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Entity/ 

NonEntity

Custodial/

Non-Cust

Fed/ 

Non-Fed

B402

G122

Budgetary Entry

480100 Undelivered Orders - Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders - Obligations, Unpaid

 (Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

ALSO POST

Memorandum Entry

880300 Purchases of Inventory and Related Property

 880100 Offset for Purchases of Assets

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

D 

D

R 

R

E 

A F/N

F/N

F/N

 NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X. Federal/Non-Federal attribute is driven by vendor (Federal or commercial 

customer). Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F 

29. To record a confirmed disbursement schedule for invoice ABC00003480 (CLIN101).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Year of 

BA

Custodial/

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders - Obligations, Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders - Obligations, Paid

 (Apportionment Category = B)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

2,000,000

2,000,000

2,000,000

2,000,000

D 

D

R 

R NEW

A F/N

G

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F 
Version 1.0 34 of 119 August 2022

30. To record for ***03, the receipt of inventory and related invoices 32030500-3 in the amount of $1,000,000 for CLIN 115 and 32036032-4 in the amount of 

$1,000,000 for CLIN 113.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Entity/ 

NonEntity

Custodial/

Non-Cust

Fed/ 

Non-Fed

B402

G122

Budgetary Entry

480100 Undelivered Orders-Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders-Obligations, Unpaid

 (Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

AND

Memorandum Entry

880300 Purchases of Inventory and Related Property

 880100 Offset for Purchases of Assets

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

D 

D

R 

R

E 

A F/N

F/N

F/N

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F 

31. To record a confirmed disbursement schedule for invoice 32030500-3 (CLIN115).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Year of 

BA

Custodial/

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders - Obligations, Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders - Obligations, Paid

 (Apportionment Category = B)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

1,000,000

1,000,000

1,000,000

1,000,000

D 

D

R 

R NEW

A F/N

G

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F 
Version 1.0 35 of 119 August 2022

32. To record inventory issued under reimbursable agreement RA2400009

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Exchange/ 

Non-Exch

Entity/ 

Non-Entity

A714

E408

Budgetary Entry

425100 Reimbursements Earned - Receivable

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

131000 Accounts Receivable

 510000 Revenue from Goods Sold

IN ADDITION, POST

Budgetary Entry

N/A

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

3,000,000

D 

D 

R 

R 

F 

F 

F 

F 

N 

A 

X 

E 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

33. To record collection of receivable against reimbursable agreement RA2400009.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Exchange/ 

Non-Exch

Entity/ 

Non-Entity

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From 

Federal/Non-Federal Exception Sources

 425100 Reimbursements Earned - Receivable

Proprietary Entry

101000 Fund balance With Treasury

 131000 Accounts Receivable

3,000,000

3,000,000

3,000,000

3,000,000

D 

D 

R 

R 

F 

F 

G 

F A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 36 of 119 August 2022

34. To record inventory issued under reimbursable agreement RA2400010

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Entity/ 

Non-Entity

A710

E408

Budgetary Entry

425400 Reimbursements Earned - Collected from NonFederal Sources

 422200 Unfilled Customer Orders With Advance

Proprietary Entry

231000 Liability for Advances and Prepayments

 510000 Revenue from Goods sold

IN ADDITION, POST

Budgetary Entry

N/A

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

N 

N 

N 

N 

N 

X 

E 
Version 1.0 37 of 119 August 2022

Contract Authority and Reimbursable Agreements – Construction of a Building, Structure, or Linear Structure

Comments: The following transactions are applicable to contract authority and reimbursable agreements for the construction of a building, structure, or linear structure.

35. To record a commitment against contract authority for the requisition of inventory

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments - Realized Resources

 470000 Commitments – Programs Subject to Apportionment

Proprietary Entry

N/A

4,000,000

4,000,000

M 

M 

D 

D 

A 

A 

36. To record the obligation against contract authority for construction in progress.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B306 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Proprietary Entry

N/A

4,000,000

4,000,000

M 

M 

D 

D 

A 

 NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X.
Version 1.0 38 of 119 August 2022

NOTE: The following two transaction sets (37a and 37b) must be posted concurrently to prevent a negative balance in account 461000 

 37a. To record receipt of multiple reimbursable agreements. A portion of each agreement will be used to substitute contract authority for capital 

investments/property. Will also need to reclassify the obligation for capital investments from Mandatory/Direct to Discretionary/Reimbursable. 

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without an Advance

 421000 Anticipated Reimbursements 

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments - Anticipated Resources-Programs Subject to 

Apportionment

 461000 Allotments - Realized Resources

Proprietary Entry

N/A

75,000,000

75,000,000

75,000,000

75,000,000

D 

D 

D 

D 

R 

R 

R 

R 

F 

A 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

 37b. To record the substitution of contract authority by unfilled customer orders, and the realization of previously anticipated authority

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Authority 

Type

Availability 

Time

A176

A123

Reversal

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or 

Liquidation of Contract Authority

 413200 Substitution of Contract Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments - Realized Resources

 459000 Apportionments - Anticipated Resources - Programs Subject 

to Apportionment

Proprietary Entry

N/A

2,500,000

2,500,000

2,500,000

2,500,000

M 

M 

M 

M 

D 

D 

D 

D 

S 

A 

A 

 NOTE: $2M current year portion of $4M for Construction-in-Progress (contract obligated in transaction 36) and $500K for purchase of equipment (contract obligated

in transaction 50) 
Version 1.0 39 of 119 August 2022

 37c. To record the reclassification of undelivered orders due to substitution of contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Availability 

Time

DoD WCF 

Transaction 

OUSD078-01

DoD WCF 

Transaction 

OUSD078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

2,500,000

2,500,000

2,500,000

2,500,000

D 

D 

M 

M 

R 

R 

D 

D 

B 

B 

A 

A 

38. To record receipt of construction-in-progress.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Entity/ 

NonEntity

Custodial/

Non-Cust

Fed/ 

Non-Fed

B402

G120 

Budgetary Entry

480100 Undelivered Orders-Obligations, Unpaid

 490100 Delivered Orders-Obligations, Unpaid

Proprietary Entry

172000 Construction-in-Progress

 211000 Accounts Payable

ALSO POST

Memorandum Entry

880200 Purchases of Property, Plant and Equipment

 880100 Offset for Purchases of Assets

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

B 

B 

E 

A F/N

F/N

F/N

 NOTE: If account 610000 (Operating Expenses/Program Costs) is debited first, then also post TC D514 to reclassify the operating expense to Construction-in-Progress. Federal/NonFederal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required where Federal/Non-Federal Indicator = F. 
Version 1.0 40 of 119 August 2022

39. To record a confirmed disbursement schedule for construction-in-progress.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Year of 

BA

Custodial/

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders-Obligations, Unpaid

 490200 Delivered Orders-Obligations, Paid

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance with Treasury

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

B 

B NEW

A F/N

G 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

40. To record the disbursement of payroll.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Apportionment 

Category

Year 

of BA

Availability 

Time

Fed/ 

Non-Fed

B102 Budgetary Entry

461000 Allotments-Realized Resources

 490200 Delivered Orders-Obligations, Paid

Proprietary Entry

610000 Operating Expenses/Program Costs

640000 Benefits Expense-CRS Retirement

640000 Benefits Expense-Employees Life Insurance

640000 Benefits Expense-Employee Health Benefits

 101000 Fund Balance with Treasury

60,000,000

40,000,000

10,000,000

7,500,000

2,500,000

60,000,000

60,000,000

D 

D 

R 

R B NEW

A 

F 

F 

F 

F 

G 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 41 of 119 August 2022

41. To record receipt of a reimbursable agreement from a non-federal customer with an advance.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

C182

A123

Budgetary Entry

422200 Unfilled Customer Orders With Advance

 421000 Anticipated Reimbursements

Proprietary Entry

101000 Fund Balance with Treasury

 231000 Liability for Advances and Prepayments

ALSO POST

Budgetary Entry

459000 Apportionments-Anticipated Resources-Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

D 

D 

R 

R 

R 

R 

N 

G 

N 

A 

A 

 NOTE: In most cases the F/N will be Non-Federal (N). However, advances may also be Federal (F) so this option needs to be built into the system requirements.

42. To record revenue in the performing agency for services performed on a reimbursable agreement without an advance

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Exchange/ 

Non-Exch

A714 Budgetary Entry

425100 Reimbursements Earned-Receivable

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

131000 Accounts Receivable

 520000 Revenue from Services Provided

67,078,125

67,078,125

67,078,125

67,078,125

D 

D 

R 

R 

F 

F 

F 

F 

A 

A X 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 42 of 119 August 2022

43. To record the collection of receivables in the performing agency for reimbursable services.

TC Dr Cr

BEA Cat Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

C186 Budgetary Entry

425200 Reimbursements Earned-Collected From Federal/NonFederal Exception Sources

 425100 Reimbursements Earned-Receivable

Proprietary Entry

101000 Fund balance With Treasury

 131000 Accounts Receivable

67,078,125

67,078,125

67,078,125

67,078,125

D 

D 

R 

R 

F 

F 

G 

F A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

44. To record revenue in the performing agency for services performed on a reimbursable agreement without an advance

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Exchange/ 

Non-Exch

A710 Budgetary Entry

425400 Reimbursements Earned-Collected from NonFederal Sources

 422200 Unfilled Customer Orders With Advance

Proprietary Entry

231000 Liability for Advances and Prepayments

 520000 Revenue from Goods Sold

4,471,875

4,471,875

4,471,875

4,471,875

D 

D 

R 

R 

N 

N 

N 

N 

A 

A X 
Version 1.0 43 of 119 August 2022

Contract Authority and Reimbursable Agreements – Miscellaneous Costs

45. To record a commitment for miscellaneous costs (rental of space, printing, communication, supplies, non-capitalized equipment).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments - Realized Resources

 470000 Commitments – Programs Subject to Apportionment

Proprietary Entry

N/A

5,000,000

5,000,000

D 

D 

R 

R 

A 

A 

46. To record the obligation for miscellaneous costs (rental of space, printing, communication, supplies, non-capitalized equipment).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

B306 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

N/A

5,000,000

5,000,000

D 

D 

R 

R 

A 

B 

 NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X.

47. To record invoices received for miscellaneous costs (rental of space, printing, communication, supplies, non-capitalized equipment).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Entity/ 

NonEntity

Custodial/

Non-Cust

Fed/ 

Non-Fed

B402 Budgetary Entry

480100 Undelivered Orders-Obligations, Unpaid

 490100 Delivered Orders-Obligations, Unpaid

Proprietary Entry

610000 Operating Expenses/Program Costs

 211000 Accounts Payable

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

R 

R 

B 

B 

E 

A F/N

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 44 of 119 August 2022

48. To record a confirmed disbursement schedule for miscellaneous costs (rental of space, printing, communication, supplies, non-capitalized equipment).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Year of 

BA

Custodial/

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders-Obligations, Unpaid

 490200 Delivered Orders-Obligations, Paid

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

R 

R 

B 

B NEW

A F/N

G 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 45 of 119 August 2022

Contract Authority and Reimbursable Agreements – Operating Materials and Supplies

49. To record a commitment for operating materials and supplies.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments - Realized Resources

 470000 Commitments – Programs Subject to Apportionment

Proprietary Entry

N/A

4,000,000

4,000,000

D 

D 

R 

R 

A 

A 

50. To record the obligation for operating materials and supplies.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

B306 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

N/A

4,000,000

4,000,000

D 

D 

R 

R 

A 

B 

 NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X.
Version 1.0 46 of 119 August 2022

51. To record receipt of operating materials and supplies and invoices.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Entity/ 

NonEntity

Custodial/

Non-Cust

Fed/ 

Non-Fed

B402

G122

Budgetary Entry

480100 Undelivered Orders-Obligations, Unpaid

 490100 Delivered Orders-Obligations, Unpaid

Proprietary Entry

151100 Operating Materials and Supplies Held for Use

 211000 Accounts Payable

ALSO POST 

Memorandum Entry

880300 Purchases of Inventory and Related Property

 880100 Offset for Purchases of Assets

4,000,000

4,000,000

4,000,000

4,000,000

4,000,000

4,000,000

D 

D 

R 

R 

B 

B 

E 

A F/N

F/N

F/N

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

52. To record operating materials and supplies that were used.

TC Dr Cr

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

Entity/ 

Non-Entity

E406 Budgetary Entry

N/A

Proprietary Entry

679000 Other Expenses Not Requiring Budgetary Resources

 151100 Operating Materials and Supplies Held for Use

750,000

750,000

A N 

E 
Version 1.0 47 of 119 August 2022

53. To record a confirmed disbursement schedule for operating materials and supplies.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Year of 

BA

Custodial/

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders-Obligations, Unpaid

 490200 Delivered Orders-Obligations, Paid

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance with Treasury

4,000,000

4,000,000

4,000,000

4,000,000

D 

D 

R 

R 

B 

B NEW

A F/N

G 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 48 of 119 August 2022

Contract Authority and Reimbursable Agreements – Capitalized Equipment

Comments: The following transactions are applicable to contract authority and reimbursable agreements for equipment recorded as a capital asset.

54. To record a commitment against contract authority for capitalized equipment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments - Realized Resources

 470000 Commitments – Programs Subject to Apportionment

Proprietary Entry

N/A

500,000

500,000

M 

M 

D 

D 

A 

A 

55. To record the obligation against contract authority for capitalized equipment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

B306 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment

 480100 Undelivered Orders – Obligations, Unpaid

Proprietary Entry

N/A

500,000

500,000

M 

M 

D 

D 

A 

B 

 NOTE: Apportionment Category B Code will come from apportionment. Prior Year Adjustment (PYA) = X.
Version 1.0 49 of 119 August 2022

56. To record receipt of capitalized equipment. Note: This is part of the $75M reimbursable agreements and substitution has already been completed.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Entity/ 

NonEntity

Custodial/

Non-Cust

Fed/ 

Non-Fed

B402

G120 

Budgetary Entry

480100 Undelivered Orders-Obligations, Unpaid

 490100 Delivered Orders-Obligations, Unpaid

Proprietary Entry

175000 Equipment

 211000 Accounts Payable

ALSO POST

Memorandum Entry

880200 Purchases of Property, Plant and Equipment

 880100 Offset for Purchases of Assets

500,000

500,000

500,000

500,000

500,000

500,000

D 

D 

R 

R 

B 

B 

E 

A F/N

F/N

F/N

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

57. To record a confirmed disbursement schedule for invoices for capitalized equipment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Year of 

BA

Custodial/

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders-Obligations, Unpaid

 490200 Delivered Orders-Obligations, Paid

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance with Treasury

500,000

500,000

500,000

500,000

D 

D 

R 

R 

B 

B NEW

A F/N

G 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 50 of 119 August 2022

58. To record depreciation expense on capitalized equipment.

TC Dr Cr

Fed/ 

Non-Fed

Entity/ 

Non-Entity

E120 Budgetary Entry

N/A

Proprietary Entry

671000 Depreciation, Amortization, and Depletion

 175900 Accumulated Depreciation on Equipment

50,000

50,000

F/N

G 

F/N

G 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 51 of 119 August 2022

Year End Pre-Closing Entries

59. To record the reduction of unobligated balances for indefinite contract authority at yearend

TC Dr Cr

BEA Cat Direct/ Reim

F113 Budgetary Entry

461000 Allotments – Realized Resources

 413300 Decrease to Indefinite Contract Authority

Proprietary Entry

N/A

26,500,000

26,500,000

M 

M 

D 

D 

60. To record adjustments for anticipated resources not realized at yearend (Discretionary).

TC Dr Cr

BEA Cat Direct/ Reim

F112 Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

44,500,000

44,500,000

D 

D 

R 

R 

61. To record adjustments for anticipated resources not realized at yearend (Mandatory).

TC Dr Cr

BEA Cat Direct/ 

Reim

DoD WCF 

Transaction

OUSD 075-01

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution of Contract Authority

 459000 Apportionments–Anticipated Resources-Programs Subject to Apportionment

Proprietary Entry

N/A

8,500,000

8,500,000

M 

M 

D 

D 
Version 1.0 52 of 119 August 2022

Year 1 Pre-Closing Unadjusted Trial Balance

Account Account Description BEA 

Category

Direct/ 

Reim

Federal/ 

Non-Fed

Exchange 

/Non-Exch

DR CR

Budgetary

413100 Current-Year Indefinite Contract Authority M D 50,000,000

413200 Substitution of Contract Authority M D 11,000,000

413300 Decreases in Indefinite Contract Authority M D 26,500,000

413500 Contract Authority Liquidated M D 2,000,000

413900 Contract Authority Carried Forward M D 1,500,000

417000 Transfers-Current Year Authority M D 5,000,000

420100 Total Actual Resources-Collected D R 4,000,000

422100 Unfilled Customer Orders Without Advance D R 11,921,875

422200 Unfilled Customer Orders With Advance D R 528,125

425200 Reimbursements Earned-Collected from Federal/Non-Federal 

Exception Sources

D R 77,328,125

425400 Reimbursements Earned-Collected from Non-Federal Sources D R 6,471,875

461000 Allotments-Realized Resources D R 13,000,000

480100 Undelivered Orders-Obligations, Unpaid M D 12,000,000

480100 Undelivered Orders-Obligations, Unpaid D R 4,000,000

490100 Delivered Orders-Obligations, Unpaid D R 2,000,000

490200 Delivered Orders-Obligations, Paid D R 81,250,000

TOTAL 156,750,000 156,750,000

Proprietary

101000 Fund Balance with Treasury G 7,078,125

151100 Operating Materials and Supplies Held for Use 3,750,000

152100 Inventory Purchased for Resale 8,000,000

172000 Construction-In-Progress 2,000,000

175000 Equipment 1,700,000

175900 Accumulated Depreciation on Equipment 50,000

211000 Accounts Payable N 2,000,000

231000 Liability for Advances and Prepayments N 528,125

310200 Unexpended Appropriations-Transfers In 5,000,000

310710 Unexpended Appropriations-Used-Disbursed 5,000,000

331000 Cumulative Results of Operations 9,500,000

510000 Revenue from Goods Sold F X 9,500,000

510000 Revenue from Goods Sold N X 2,000,000

520000 Revenue from Services Provided F X 67,828,125

520000 Revenue from Services Provided N X 4,471,875

570010 Expended Appropriations-Used-Disbursed 5,000,000

610000 Operating Expenses/Program Costs N 45,550,000
Version 1.0 53 of 119 August 2022

640000 Benefit Expense F 10,000,000

640000 Benefit Expense F 7,500,000

640000 Benefit Expense F 2,500,000

650000 Cost of Goods Sold N 11,500,000

671000 Depreciation, Amortization, and Depletion 50,000

679000 Other Expenses Not Requiring Budgetary Resources 1,250,000

TOTAL 105,878,125 105,878,125

Memorandum

880100 Offset for Purchases of Assets 22,700,000

880200 Purchases of General Property, Plant and Equipment 3,700,000

880300 Purchases of Inventory and Related Property 19,000,000

TOTAL 22,700,000 22,700,000

 NOTE: BEA Category, Reimbursable Flag, and DEFC attribute reconciliations are required to be self-balancing
Version 1.0 54 of 119 August 2022

Year End Closing Entries

62. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

F302 Budgetary Entry

420100 Total Actual Resources – Collected

 425200 Reimbursements Earned – Collected From Federal/Non-Federal Exception Sources

 425400 Reimbursements Collected From Non-Federal Sources

Proprietary Entry

N/A

83,800,000

77,328,125

6,471,875

D 

D 

D 

R 

R 

R 

F 

F 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

63. To record the closing of fiscal year contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Authority 

Type

F304 Budgetary Entry

413200 Substitution of Contract Authority

413300 Decreases to Indefinite Contract Authority

413500 Contract Authority Liquidated

413900 Contract Authority Carried Forward

 413100 Current-Year Contract Authority Realized

Proprietary Entry

N/A

11,000,000

26,500,000

2,000,000

10,500,000

50,000,000

M 

M 

M 

M 

M 

D 

D 

D 

D 

D 

S 

S 

64. To record the closing of paid delivered orders to total actual resources.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Year of 

Budget 

Authority

F314 Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 (Apportionment Category = B)

 420100 Total Actual Resources – Collected 

Proprietary Entry

N/A

81,250,000

81,250,000

D 

D 

R 

R 

NEW/ 

BAL
Version 1.0 55 of 119 August 2022

65. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

F308 Budgetary Entry

461000 Allotments-Realized Resources

 445000 Unapportioned-Unexpired Authority

Proprietary Entry

N/A

13,000,000

13,000,000

D 

D 

R 

R 

A 

 NOTE: The year-end closing of account 461000 into account 445000 and the subsequent reopening of the apportioned balance in account 461000 carried forward at the 

beginning of the subsequent year (see TC #69) are the only times in which account 445000 may be posted within the WCF component (subaccount 097x4930.00X) level

66. To record the closing of revenue and other financing sources to cumulative results of operations.

TC Dr Cr

Exchange

/Non-Exch

Federal/ 

Non-Fed

F336 Budgetary Entry

N/A

Proprietary Entry

510000 Revenue from Goods Sold

510000 Revenue from Goods Sold

520000 Revenue from Services Provided

520000 Revenue from Services Provided

 331000 Cumulative Results of Operations

9,500,000

2,000,000

67,828,125

4,471,875

83,800,000

X 

X 

X 

X 

F 

N 

F 

N 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 56 of 119 August 2022

67. To record the closing of expenses to cumulative results of operations.

TC Dr Cr

Federal/

Non-Fed

F336 Budgetary Entry

N/A

Proprietary Entry

331000 Cumulative Results of Operations

 610000 Operating Expenses/Program Costs

 640000 Benefits Expense-CRS Retirement

 640000 Benefits Expense-Employees Life Insurance

 640000 Benefits Expense-Employee Health Benefits

 650000 Cost of Goods Sold

 671000 Depreciation, Amortization, and Depletion 

 679000 Other Expenses Not Requiring Budgetary Resources

78,050,000

45,250,000

10,000,000

7,500,000

2,500,000

11,500,000

50,000

1,250,000

N 

F 

F 

F 

N 

68. To record the closing of memorandum accounts for purchases.

TC Dr Cr

Federal/ 

Non-Fed

F370 Budgetary Entry

N/A

Proprietary Entry

880100 Offset for Purchases of Assets

 880200 Purchases General Property, Plant, and Equipment

 880300 Purchases of Inventory and Related Property

22,700,000

3,700,000

19,000,000

F/N

F/N

NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 57 of 119 August 2022

Year 1 Post-Closing Adjusted Trial Balance

Account Account Description BEA 

Category

Direct/ 

Reim

Federal/ 

Non-Fed

Exchange 

/Non-Exch

DR CR

Budgetary

413900 Contract Authority Carried Forward M D 12,000,000

420100 Total Actual Resources-Collected D R 2,550,000

422100 Unfilled Customer Orders Without Advance D R 11,921,875

422200 Unfilled Customer Orders With Advance D R 528,125

445000 Unapportioned-Unexpired Authority D R 13,000,000

480100 Undelivered Orders-Obligations, Unpaid M D 12,000,000

480100 Undelivered Orders-Obligations, Unpaid D R 4,000,000

490100 Delivered Orders-Obligations, Unpaid D R 2,000,000

TOTAL 31,000,000 31,000,000

Proprietary

101000 Fund Balance with Treasury G 7,078,125

151100 Operating Materials and Supplies Held for Use 3,750,000

152100 Inventory Purchased for Resale 8,000,000

172000 Construction-In-Progress 2,000,000

175000 Equipment 1,700,000

175900 Accumulated Depreciation on Equipment 50,000

211000 Accounts Payable N 2,000,000

231000 Liability for Advances and Prepayments N 528,125

331000 Cumulative Results of Operations 19,950,000

TOTAL 22,528,125 22,528,125

 NOTE: BEA Category, Reimbursable Flag, and DEFC attribute reconciliations are required to be self-balancing
Version 1.0 58 of 119 August 2022

External Financial Reporting

Balance Sheet

Assets (Note 2)

Intra-governmental

1 Fund Balance with Treasury (Note 3) (RC 40) (101000E) 7,078,125.00 

7 Total Intra-governmental 7,078,125.00 

Other than intra-governmental/With the public

11 Inventory and related property, net (Note 9) (151100E, 152100E) 8,250,000.00 

12 General property[, plant,] and equipment, net (Note 10) (17200E, 175000E, 175900E) 2,450,000.00 

18 Total other than intra-governmental/with the public 10,700,000.00 

19 Total assets 17,778,125.00 

Liabilities: (Note 13)

Other than intra-governmental

28 Accounts payable (211000E) 2,000,000.00 

36 Advances from others and deferred revenue (23100E) 528,125.00 

38 Total other than intra-governmental 2,528,125.00 

39 Total liabilities 2,528,125.00 

Net position:

41 Total Unexpended Appropriation (Consolidated)

41.2 Unexpended appropriations - Funds from other than Dedicated Collections (310200E, 310710E) 0.00 

42 Total Cumulative Results of Operations (Consolidated)

42.2 Cumulative results of operations - Funds from other than Dedicated Collections (331000B, 510000E, 520000E, 570000, 610000E, 640000E, 650000,E, 

671000E, 679000E)

15,250,000.00 

43 Total net position 15,250,000.00 

44 Total liabilities and net position 17,778,125.00 
Version 1.0 59 of 119 August 2022

Statement of Net Cost

Gross Program Costs (Note 21):

Program A:

1 Gross costs (610000E, 640000E, 650000E, 671000E, 679000E) 78,050,000.00 

2 Less: earned revenue (510000E, 520000E) (83,800,000.00)

3 Net program costs: (5,750,000.00)

8 Net cost of operations (5,750,000.00)

Statement of Changes in Net Position

Unexpended Appropriations:

5 Appropriations transferred-in/out (+/-) (310200E) 0.00 

7 Appropriations used (310710E) 0.00 

8 Net Change in Unexpended Appropriations 0.00 

9 Total Unexpended Appropriations - Ending 0.00 

Cumulative Results of Operations:

10 Beginning Balances (33100B) 9,500,000.00 

12 Beginning balances, as adjusted 9,500,000.00 

14 Appropriations used (570010E) 0.00 

21 Net Cost of Operations (+/-) 5,750,000.00 

22 Net Change in Cumulative Results of Operations 5,750,000.00 

23 Cumulative Results of Operations - Ending 15,250,000.00 

24 Net Position 15,250,000.00 
Version 1.0 60 of 119 August 2022

Statement of Budgetary Resources

Budgetary resources:

1071 Unobligated balance from prior year budget authority, net (discretionary and mandatory) (Note 25) (413900B, 420100B, 422100B, 

480100B)

4,500,000.00 

1290 Appropriations (discretionary and mandatory) (417000E) 0.00 

1690 Contract authority (discretionary and mandatory) (413100E, 413300E) 23,500,000.00 

1890 Spending authority from offsetting collections (discretionary and mandatory) (422100E-B, 422200E, 425100E, 425200E, 425400E, 

413200E, 413500E)

82,500,000.00 

1910 Total budgetary resources 110,500,000.00 

Status of Budgetary Resources:

2190 New obligations and upward adjustments (total) (480100E-B, 490100E, 490200 E) 97,500,000.00 

Unobligated balance, end of year:

2204 Apportioned, unexpired account (461000E) 13,000,000.00 

2412 Unexpired unobligated balance, end of year 13,000,000.00 

2490 Unobligated balance, end of year (total) 13,000,000.00 

2500 Total budgetary resources 110,500,000.00 

Outlays, Net and Disbursements, Net

4190 Outlays, net (total) (discretionary and mandatory) (422200E, 425200E, 425400E, 490200E) (3,078,125.00)
Version 1.0 61 of 119 August 2022

SF 133 - Report on Budget Execution and Budgetary 

Resources 

Line 

No.

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (413900B, 420100B, 422100B, 

480100B)

4,500,000.00 

1070 Unobligated balance (total) 4,500,000.00 

Budget authority:

Appropriations:

Discretionary:

Nonexpenditure transfers:

1121 Appropriations transferred from other accounts (417000E) 0.00 

1160 Appropriation, discretionary (total) 0.00 

Contract authority:

Mandatory:

1600 Contract authority (413100E, 413300E) 23,500,000.00 

1640 Contract authority, mandatory (total) 23,500,000.00 

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200E, 425200E, 425400E) 84,328,125.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422100E-B, 425100E) 11,171,875.00 

1750 Spending authority from offsetting collections, discretionary (total) 95,500,000.00 

Mandatory:

1826 Spending authority from offsetting collections applied to liquidate contract 

authority (-) (413200E, 413500E)

(13,000,000.00)

1850 Spending authority from offsetting collections, mandatory (total) (13,000,000.00)

1900 Budget authority (total) 106,000,000.00 

1910 Total budgetary resources 110,500,000.00 

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Direct:

2002 Category B (by project) (480100E-B, 490200 E) 10,500,000.00 

2004 Direct obligations (total) 10,500,000.00 

Reimbursable:
Version 1.0 62 of 119 August 2022

2102 Category B (by project) (480100E-B, 490100 E, 490200 E) 87,000,000.00 

2104 Reimbursable obligations (total) 87,000,000.00 

This line is calculated. Equals sum of lines 2101 through 2103.

2170 New obligations, unexpired accounts 97,500,000.00 

2190 New obligations and upward adjustments (total) 97,500,000.00 

Unobligated balance:

Apportioned, unexpired accounts:

2201 Available in the current period (461000E) 13,000,000.00 

2412 Unexpired unobligated balance: end of year 13,000,000.00 

2490 Unobligated balance, end of year (total) 13,000,000.00 

2500 Total budgetary resources 110,500,000.00 

Memorandum (non-add) entries:

2501 Subject to apportionment unobligated balance, end of year (461000E) 13,000,000.00 

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100B) 1,750,000.00 

3010 New obligations, unexpired accounts (480100E-B, 490100E, 490200E) 97,500,000.00 

3020 Outlays (gross) (-) (490200E) (81,250,000.00)

3050 Unpaid obligations, end of year (480100E, 490100E) 18,000,000.00 

Uncollected payments:

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-) (422100B) (750,000.00)

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422100E-B, 425100E)

(11,171,875.00)

3090 Uncollected pymts, Fed sources, end of year (-) (422100E) (11,921,875.00)

Memorandum (non-add) entries:

3100 Obligated balance, start of year (+ or -) 1,000,000.00 

3200 Obligated balance, end of year (+ or -) 6,078,125.00 

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 95,500,000.00 

Outlays, gross

4010 Outlays from new discretionary authority (490200E) 74,500,000.00 

4011 Outlays from discretionary balances 6,750,000.00 

4020 Outlays, gross (total) 81,250,000.00 

Offsets against gross budget authority and outlays:
Version 1.0 63 of 119 August 2022

Offsetting collections (collected) from:

4030 Federal sources (-) (425200E) (77,328,125.00)

4033 Non-Federal sources (-) (422200E, 425400E) (7,000,000.00)

4040 Offsets against gross budget authority and outlays (total) (-) (84,328,125.00)

Additional offsets against gross budget authority only:

4050 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) 

(422100E-B, 425100E)

(11,171,875.00)

4060 Additional offsets against budget authority only (total) (11,171,875.00)

4070 Budget authority, net (discretionary) 0.00 

4080 Outlays, net (discretionary) (3,078,125.00)

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross 10,500,000.00 

4160 Budget authority, net (mandatory) 10,500,000.00 

Budget authority and outlays, net (total)

4180 Budget authority, net (total) 10,500,000.00 

4190 Outlays, net (total) (3,078,125.00)

MEMORANDUM (NON-ADD) ENTRIES:

Unexpended balances:

Unobligated balance:

5311 Direct unobligated balance, start of year (413900B, 480100B) 0.00 

5312 Reimbursable unobligated balance, start of year (420100B, 422100B, 480100B) 4,500,000.00 

5313 Discretionary unobligated balance, start of year (420100B, 422100B, 480100B) 4,500,000.00 

5314 Mandatory unobligated balance, start of year (413900B, 480100B) 0.00 

5322 Reimbursable unobligated balance, end of year (461000E) 13,000,000.00 

5323 Discretionary unobligated balance, end of year (461000E) 13,000,000.00 

Obligated balance:

5331 Direct obligated balance, start of year (480100B) 1,500,000.00 

5332 Reimbursable obligated balance, start of year (422100B, 480100B) (500,000.00)

5333 Discretionary obligated balance, start of year (422100B, 480100B) (500,000.00)

5334 Mandatory obligated balance, start of year (480100B) 1,500,000.00 

5341 Direct obligated balance, end of year (480100E) 12,000,000.00 

5342 Reimbursable obligated balance, end of year (422100E, 425100E, 480100E, 

490100E)

(5,921,875.00)

5343 Discretionary obligated balance, end of year (422100E, 425100E, 480100E, 

490100E)

(5,921,875.00)
Version 1.0 64 of 119 August 2022

5344 Mandatory obligated balance, end of year (480100E) 12,000,000.00 

Schedule P - Budget Program and Financing Schedule

Line 

No.

BUDGETARY RESOURCES

All Accounts:

0900 Total new obligations, unexpired accounts (480100E-B, 490100E, 490200E) 97,500,000.00 

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (413900B, 420100B, 422100B, 

480100B)

4,500,000.00 

1070 Unobligated balance (total) 4,500,000.00 

Budget authority:

Appropriations:

Discretionary:

Nonexpenditure transfers:

1121 Appropriations transferred from other accounts (417000E) 0.00 

1160 Appropriation, discretionary (total) 0.00 

Mandatory:

1600 Contract authority (413100E, 413300E) 23,500,000.00 

1640 Contract authority, mandatory (total) 23,500,000.00 

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200E, 425200E, 425400E) 84,328,125.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422100 E-B, 425100E) 11,171,875.00 

1750 Spending authority from offsetting collections, discretionary (total) 95,500,000.00 

Mandatory:

1826 Spending authority from offsetting collections applied to liquidate contract 

authority (-) (413200E, 413500E)

(13,000,000.00)

1850 Spending authority from offsetting collections, mandatory (total) (13,000,000.00)

1900 Budget authority (total) 106,000,000.00 
Version 1.0 65 of 119 August 2022

1930 Total budgetary resources available 110,500,000.00 

Memorandum (non-add) entries:

All accounts:

1941 Unexpired unobligated balance, end of year (461000E) 13,000,000.00 

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100B) 1,750,000.00 

3010 New obligations, unexpired accounts (480100E-B, 490100E, 490200E) 97,500,000.00 

3020 Outlays (gross) (-) (490200E) (81,250,000.00)

3050 Unpaid obligations, end of year (480100E, 490100E) 18,000,000.00 

Uncollected payments:

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-) (422100B) (750,000.00)

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) (422100EB, 425100E)(11,171,875.00)

3090 Uncollected pymts, Fed sources, end of year (-) (422100E, 425100E) (11,921,875.00)

Memorandum (non-add) entries:

3100 Obligated balance, start of year (+ or -) 1,000,000.00 

3200 Obligated balance, end of year (+ or -) 6,078,125.00 

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 95,500,000.00 

Outlays, gross

4010 Outlays from new discretionary authority 74,500,000.00 

4011 Outlays from discretionary balances 6,750,000.00 

4020 Outlays, gross (total) 81,250,000.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425200E) (77,328,125.00)

4033 Non-Federal sources (-) (422200E, 425400E) (7,000,000.00)

4040 Offsets against gross budget authority and outlays (total) (-) (84,328,125.00)

Additional offsets against gross budget authority only:

4050 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) (422100EB, 425100E)(11,171,875.00)

4060 Additional offsets against budget authority only (total) (11,171,875.00)

4070 Budget authority, net (discretionary) 0.00 
Version 1.0 66 of 119 August 2022

4080 Outlays, net (discretionary) (3,078,125.00)

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross 10,500,000.00 

4160 Budget authority, net (mandatory) 10,500,000.00 

Budget authority and outlays, net (total)

4180 Budget authority, net (total) 10,500,000.00 

4190 Outlays, net (total) (3,078,125.00)

MEMORANDUM (NON-ADD) ENTRIES:

Contract authority:

5311 Direct unobligated balance, start of year (413900B, 480100B) 0.00 

5312 Reimbursable unobligated balance, start of year (420100B, 422100B, 480100B) 4,500,000.00 

5313 Discretionary unobligated balance, start of year (420100B, 422100B, 480100B) 4,500,000.00 

5314 Mandatory unobligated balance, start of year (413900B, 480100B) 0.00 

5322 Reimbursable unobligated balance, end of year (461000E) 13,000,000.00 

5323 Discretionary unobligated balance, end of year (461000E) 13,000,000.00 

Obligated balance:

5331 Direct obligated balance, start of year (480100B) 1,500,000.00 

5332 Reimbursable obligated balance, start of year (422100B, 480100B) (500,000.00)

5333 Discretionary obligated balance, start of year (422100B, 4801000B) (500,000.00)

5334 Mandatory obligated balance, start of year (480100B) 1,500,000.00 

5341 Direct obligated balance, end of year (480100E) 12,000,000.00 

5342 Reimbursable obligated balance, end of year (422100E, 425100E, 480100E, 

490100E)

(5,921,875.00)

5343 Discretionary obligated balance, end of year (422100E, 425100E, 480100E, 

490100 E)

(5,921,875.00)

5344 Mandatory obligated balance, end of year (480100E) 12,000,000.00 
Version 1.0 67 of 119 August 2022

Reclassified Financial Statements

Reclassified Balance Sheet

Reclassified Net Cost

1 Gross cost

2 Non-federal gross cost (61000, 650000, 671000, 679000) 58,050,000.00 

6 Total non-federal gross cost 58,050,000.00 

7 Federal gross cost

7.1 Benefit program costs (RC 26) - Footnote 2 (640000) 20,000,000.00 

8 Total federal gross cost 20,000,000.00 

9 Department total gross cost 78,050,000.00 

10 Earned revenue

11 Non-federal earned revenue (5100000, 520000) (6,471,875.00)

12 Federal earned revenue

12.2 Buy/sell revenue (exchange) (RC 24) - Footnote 2 (510000, 520000) (77,328,125.00)

13 Total federal earned revenue (77,328,125.00)

14 Department total earned revenue (83,800,000.00)

15 Net cost of operations (5,750,000.00)
Version 1.0 68 of 119 August 2022

Reclassified Statement of Changes in Net Position

Reclassified Statement Of Operations and Changes in Net Position

1 Net position, beginning of period (33100) 9,500,000.00 

4 Net position, beginning of period - adjusted 9,500,000.00 

7 Financing sources:

7.2 Appropriations used (RC 39) (310710) 0.00 

7.3 Appropriations expended (RC 38) - Footnote 1 (570010) 0.00 

7.6 Non-expenditure transfers-in of unexpended appropriations and financing sources (RC 08) 

- Footnote 1 (310200) 0.00 

7.30 Total financing sources 0.00 

8 Net cost of operations (+/-) 5,750,000.00 

9 Net position, end of period 15,250,000.00 
Version 1.0 69 of 119 August 2022

Year 2 – Accounting for Indefinite Contract Authority 

The below apportionment is for illustrative purposes only based on the entries in this scenario.

FY 2026 Apportionment

Funds provided by Public Law XXX-XX

Line 

No

Line 

Split Bureau/ Account Title / Cat B Stub / Line Split

Previous 

Approved

Prev Footnote

Agency 

Request

Agency Footnote

OMB 

Action

OMB Footnote

Memo 

Obligations

Department of Defense - Military Programs

Revolving and Management Funds

Account: Working Capital Fund, DoD (007-40-493000)

TAFS: 97-4930-000

IterNo 3 Last Approved Apportionment: 

RptCat NO Reporting Categories 

AdjAut NO Adjustment Authority provided 

1000 E

Unob Bal: Brought forward, Oct. 1 (4201, 4139, 4221, 4222, 

4801, 4902 - Post closing) 13,000,000 

1061 Unobl Bal: Antic recov of prior year unpd and pd obl (4310) 1,000,000

106X Unobl Bal: Antic contract authority withdrawn (4035) -250,000

Budgetary resources

1600 BA: Mand: Contract authority (413100) 22,000,000 22,000,000 

1700 BA: Disc: Spending auth: Collected 

1701 BA: Disc: Spending auth: Chng uncoll pymts Fed src 

1740 BA: Disc: Spending auth:Antic colls, reimbs, other (421000) 35,000,000 35,000,000 
Version 1.0 70 of 119 August 2022

1844

BA: Mand: Anticipated spending authority from offsetting 

collections used for substitution of contract authority 

(4211000) -25,000,000

-

25,000,000

1920 Total budgetary resources avail (disc. and mand.) 0 32,750,000 32,000,000 

Application of budgetary resources

Category B (by project)

6012 Working Capital Total 32,750,000 32,750,000

6190 Total budgetary resources available 32,750,000 32,750,000

Submitted _____________________________________ Date _________________

See Approval Info tab for OMB approval information

NOTE: Refer to Year 1 Post-Closing Trial Balance for Year 2 Beginning Trial Balances
Version 1.0 71 of 119 August 2022

Beginning Balances Carried Forward – Prior Year Unobligated Balances 

Comments: Prior Year Adjustment (PYA) = X for unobligated balances carried forward. The following transaction 69 is posted at the component (subaccount 

97x4930.00X) level.

69. To record budgetary resources apportioned by the Office of Management and Budget (OMB) and available for allotment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A116/ 

A120

Budgetary Entry

445000 Unapportioned Authority

 461000 Apportionments

Proprietary Entry

N/A

13,000,000

13,000,000

D 

D 

R 

R A 

NOTE: GL account 451000 is not posted at the WCF subaccount level. This transaction reflects the combination of TFM TCs A116 and A120 to post the net effect of the 

combined TCs. The year-end closing of account 461000 into account 445000 and the subsequent reopening of the apportioned balance in account 461000 carried forward at the 

beginning of the subsequent year (see TC #69) are the only times in which account 445000 may be posted within the WCF component (subaccount 097x4930.00X) level. 
Version 1.0 72 of 119 August 2022

Apportionment and Distribution/Receipt of Current-Year Indefinite Contract Authority

Comment: The following transactions (70 – 73a) are posted at the Office of the Secretary of Defense (OSD) level (97x4930.000).

70. To record current-year indefinite contract authority budgeted and requested to be apportioned by OMB.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

A166 Budgetary Entry

413100 Current-Year Indefinite Contract Authority

 445000 Unapportioned - Unexpired Authority

Proprietary Entry

N/A

22,000,000

22,000,000

M 

M 

D 

D 

71. To record budgetary resources apportioned by the Office of Management and Budget (OMB) and available for allotment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A116 Budgetary Entry

445000 Unapportioned - Unexpired Authority

 451000 Apportionments

Proprietary Entry

N/A

22,000,000

22,000,000

M 

M 

D 

D A 

72. To record the allotment by Office of the Secretary of Defense (OSD) of current-year indefinite contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A120 Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized Resources 

Proprietary Entry

N/A

22,000,000

22,000,000

M 

M 

D 

D 

A 

A 
Version 1.0 73 of 119 August 2022

 73a. To record the internal distribution of indefinite contract authority on the Annual Operating Budget for lower level execution. The allotment by Office of the 

Secretary of Defense (OSD) of current-year indefinite contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

DoD WCF 

Transaction 

OUSD 073-01

Budgetary Entry

461000 Allotments – Realized Resources 

 413100 Current-Year Indefinite Contract Authority

Proprietary Entry

N/A

22,000,000

22,000,000

M 

M 

D 

D 

A 

Comment: The following transaction (73b) is posted at the component (subaccount 97x4930.00X) level.

 73b. To record the internal distribution of indefinite contract authority on the Annual Operating Budget for lower level execution. The allotment by Office of the 

Secretary of Defense (OSD) of current-year indefinite contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

DoD WCF 

Transaction 

OUSD 074-01

Budgetary Entry

413100 Current-Year Indefinite Contract Authority

 461000 Allotments – Realized Resources 

Proprietary Entry

N/A

22,000,000

22,000,000

M 

M 

D 

D A 

NOTE: All subsequent transactions in this accounting scenario are posted at the 097x4930.00X level unless otherwise stated. 
Version 1.0 74 of 119 August 2022

Receipt of Anticipated Resources with an Approved Apportionment

74. To record all anticipated reimbursements with an approved apportionment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A702

A118

Budgetary Entry

421000 Anticipated Reimbursements

 449000 Anticipated Resources – Unapportioned Authority 

Proprietary Entry

N/A

 

IN ADDITION, POST

Budgetary Entry

449000 Anticipated Resources - Unapportioned Authority

 459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

Proprietary Entry

N/A

35,000,000

35,000,000

35,000,000

35,000,000

D 

D 

D 

D 

R 

R 

R 

R A 

Receipt of Anticipated Resources Used to Substitute Contract Authority

75. To record anticipated reimbursements that will be used to substitute contract authority

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A115

A118

Reversal

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 421100 Anticipated Reimbursements Used for Substitution or Liquidation of Contract 

Authority 

Proprietary Entry

N/A

IN ADDITION, POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

 449000 Anticipated Resources - Unapportioned Authority

 

Proprietary Entry

N/A

25,000,000

25,000,000

25,000,000

25,000,000

M 

M 

M 

M 

D 

D 

D 

D 

A 
Version 1.0 75 of 119 August 2022

 76a. To record anticipated refunds from prior-year that were obligated under Contract Authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A140

A118

Budgetary Entry

431000 Anticipated Recoveries of Prior-Year Obligations

 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

N/A

IN ADDITION, POST

Budgetary Entry

449000 Anticipated Resources - Unapportioned Authority

 459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

 

Proprietary Entry

N/A

250,000

250,000

250,000

250,000

M 

M 

M 

M 

D 

D 

D 

D A 

 76b. To record anticipated adjustments/decreases to withdrawn recoveries originally obligated against prior-year indefinite contract authority.

TC Dr Cr

BEA Cat Direct/ 

Reim

A153 Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority 

Withdrawn

Proprietary Entry

N/A

250,000

250,000

M 

M 

D 

D 
Version 1.0 76 of 119 August 2022

77. To record anticipated refunds from prior-year that were obligated under Reimbursable Agreements

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A140

A118

Budgetary Entry

431000 Anticipated Recoveries of Prior-Year Obligations

 449000 Anticipated Resources – Unapportioned Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

449000 Anticipated Resources – Unapportioned Authority

 459000 Apportionments - Anticipated Resources – Programs Subject to Apportionment

 

Proprietary Entry

N/A

750,000

750,000

750,000

750,000

D 

D 

D 

D 

R 

R 

A 
Version 1.0 77 of 119 August 2022

Downward Adjustment of a Prior-Year Undelivered Order – Obligations, Unpaid

 78a. To record a downward adjustment to CLIN 100 for CN21000002 for $200,000. NOTE: CN21000002 is still using Contract Authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Apportionment 

Category

Fed/ 

Non-Fed

D120

A123

Budgetary Entry

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders 

– Obligations, Recoveries (CN***02)

 431000 Anticipated Recoveries of Prior-Year Obligations (CN***02)

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments - Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments – Realized Resources

 

Proprietary Entry

N/A

200,000

200,000

200,000

200,000

M 

M 

M 

M 

D 

D 

D 

D 

B N 

 78b. Also post contract authority withdrawn due to recoveries. To record the withdrawal of recoveries originally obligated against indefinite contract authority. 

NOTE: If anticipated, will also need to post reversal of TC A123.

TC Dr Cr

BEA Cat Direct/ 

Reim

A154

A123

Reversal

Budgetary Entry

403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract Authority 

Withdrawn

 413400 Indefinite Contract Authority Withdrawn

 

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments – Realized Resources

 459000 Apportionments - Anticipated Resources – Programs Subject to Apportionment

Proprietary Entry

N/A

200,000

200,000

200,000

200,000

M 

M 

M 

M 

D 

D 

D 

D 
Version 1.0 78 of 119 August 2022

Upward Adjustment of a Prior-Year Undelivered Order – Obligations, Unpaid

Comments: An upward adjustment is made to CLIN 201 for CN21000002 for $500,000. CN***02 is still using Contract Authority. NOTE: Because DoD Contract 

Authority is indefinite, upward adjustments go against current year Contract Authority.

79. To record a downward adjustment to CLIN 100 for CN21000002 for $200,000. NOTE: CN21000002 is still using Contract Authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

Fed/ 

Non-Fed

D114 Budgetary Entry

461000 Allotments – Realized Resources

 488100 Upward Adjustments of Prior-Year Undelivered 

Orders – Obligations, Unpaid

Proprietary Entry

N/A

500,000

500,000

M 

M 

D 

D 

A 

B F/N 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 79 of 119 August 2022

 

Price Adjustment Increase of a Prior-Year Contract Authority Line Item

Comments: There is an increase price adjustment of $100,000 to CLIN 201 for CN21000002. NOTE: This obligation was previously substituted with a reimbursable 

agreement (RA2100009) in Year 1. This is posted as a modification of the reimbursable agreement. 

80. To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.

TC Dr Cr

BEA 

Cat

Direct/

Reim

Fed/ 

Non-Fed

Availability 

Time

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

100,000

100,000

100,000

100,000

D 

D 

D 

D 

R 

R 

R 

R 

F 

A 

A 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where Federal/

Non-Federal Indicator = F

81. To record a commitment against reimbursable agreement (RA21000009, Modification 1) due to price adjustment increase.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

B302 Budgetary Entry

461000 Allotments – Realized Resources

 470000 Commitments – Programs Subject to Apportionment 

Proprietary Entry

N/A

100,000

100,000

D 

D 

R 

R 

A 

A 
Version 1.0 80 of 119 August 2022

82. To record the upward adjustment for CN21000002 a prior-year unpaid undelivered orders, as modified by price adjustment increase.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Apportionment 

Category

D114 Budgetary Entry

470000 Commitments – Programs Subject to Apportionment

 488100 Upward Adjustments of Prior-Year Undelivered Orders – 

Obligations, Unpaid

Proprietary Entry

N/A

100,000

100,000

D 

D 

R 

R 

A 

B 
Version 1.0 81 of 119 August 2022

Downward Adjustment of a Prior-Year Undelivered Order – Obligations, Unpaid (Substituted with a Reimbursable Agreement)

Comments: Received notification from vendor that CLIN 302 will come in under by $5,000 for CN21000001. This contract started out under Contract Authority; 

however, it was substituted with a reimbursable agreement (RA21000009) in Year 1. 

83. To record a downward adjustment to unpaid prior-year undelivered orders.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Availability 

Time

Apportionment 

Category

D120

A123

Budgetary Entry

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders – Obligations, Recoveries

 431000 Anticipated Recoveries of Prior-Year Obligations 

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject 

to Apportionment

 461000 Allotments-Realized Resources 

Proprietary Entry

N/A

5,000

5,000

5,000

5,000

D 

D 

D 

D 

R 

R 

R 

R 

F/N

A 

A 

B 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

84. To record the removal of unfilled customer orders without advance related to a corresponding downward adjustment of prior-year obligations.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

D103 Budgetary Entry

461000 Allotments – Unexpired Authority

 422100 Unfilled Customer Orders Without an Advance

Proprietary Entry

N/A

5,000

5,000

D 

D 

R 

R 

A 

B 

 NOTE: DoD has submitted a request to Treasury Fiscal Service to add account 461000 to USSGL TC D103
Version 1.0 82 of 119 August 2022

Downward Adjustment of a Prior-Year Delivered Order – Obligations, Unpaid (Substituted with a Reimbursable Agreement)

Comments: Actual transportation costs came in under the estimate previously invoiced. Vendor modified the invoice and reduced the amount by $300. The obligation 

was substituted with a reimbursable agreement in Year 1. Customer has already been billed and monies collected.

85. To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a priorperiod adjustment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Avail 

Time

Cust/ 

Non-Cust

Fed/ 

Non-Fed

Entity/ 

Non-Ent

D110

A123

Budgetary Entry

497100 Downward adjustments of Prior-Year Unpaid Delivered 

Orders – Obligations, Recoveries 

 (Apportionment Category = B)

 431000 Anticipated Recoveries of Prior-Year Obligations

Proprietary Entry

211000 Accounts Payable

 152100 Inventory Purchased for Resale

ALSO POST

Budgetary

459000 Apportionment – Anticipated Resources – Programs 

Subject to Apportionment

 461000 Allotments-Realized Resources

Proprietary

N/A

300

300

300

300

300

300

D 

D 

D 

D 

R 

R 

R 

R 

A 

A 

A F/N

E 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 83 of 119 August 2022

 86a. To record a downward adjustment to prior-year unpaid delivered orders and to reduce the related liability when the adjustment is not recorded as a prior-period 

adjustment.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Avail 

Time

Year of 

BA

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

D436 Budgetary Entry

461000 Allotments – Realized Resources

 490200 Delivered Orders – Obligations, Paid 

 (Apportionment Category = B) 

Proprietary Entry

510900 Contra Revenue for Goods Sold

 101000 Fund Balance With Treasury

300

300

300

300

D 

D 

R 

R 

A 

BAL

F/N

G 

X 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

 86b. Also post reversal TC E408, to reduce the cost of goods sold reported in the prior-year.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ NonFed

E408 

Reversal

Budgetary

N/A

Proprietary

152100 Inventory Purchased for Resale

 650000 Cost of Goods Sold

300

300 N 
Version 1.0 84 of 119 August 2022

Upward Adjustment for Price Adjustment Increase on an Invoice

Comments: There is an increase price adjustment of $10,000 to CLIN 102. NOTE: This obligation was previously substituted with a reimbursable agreement 

(RA2100009) in Year 1. First step is to work with customer to modify the agreement for the price increase. Once this is completed, will need to modify the contract. 

87. To record an upward adjustment to a reimbursable agreement without an advance that was previously anticipated.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

10,000

10,000

10,000

10,000

D 

D 

D 

D 

R 

R 

R 

R 

A 

A 

F 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 85 of 119 August 2022

88. To record an upward adjustment of prior-year unpaid delivered orders for the invoice associated with Transaction 102, and to accrue additional liability when 

the adjustment is not recorded as a prior-period adjustment. Also post G122 to record activity for current year increase in purchases of inventory.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

Cust/ 

Non Cust

Entity/

Non-Ent

D107

G122

Budgetary Entry

461000 Allotments – Realized Resources

 498100 Upward Adjustments of Prior-Year Delivered 

Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

IN ADDITION, POST

Memorandum

880300 Purchases of Inventory and Related Property

 880100 Offset for Purchases of Assets

10,000

10,000

10,000

10,000

10,000

10,000

D 

D 

R 

R 

A 

F/N

F/N

F/N

A 

E 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

89. To bill the customer for the increase in the invoice in transaction 14, record revenue earned in the performing agency for goods or services performed on a 

reimbursable order without an advance. Also post E408 to record the cost of goods sold.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Entity/ 

Non-Ent

A714

E408

Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

131000 Accounts Receivable

 510000 Revenue from Goods Sold

IN ADDITION, POST

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

10,000

10,000

10,000

10,000

10,000

10,000

D 

D 

R 

R 

A 

F 

F 

F 

F 

N 

X 

E 

E 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 86 of 119 August 2022

90. To record the collection of the receivable posted in transaction 104.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

Entity/ 

Non-Ent

C186 Budgetary Entry

425200 Reimbursements Earned – Collected from Federal/Non-Federal 

Exception Sources

 425100 Reimbursements Earned – Receivable

Proprietary Entry

101000 Fund Balance With Treasury

 131000 Accounts Receivable

10,000

10,000

10,000

10,000

D 

D

R 

R 

A

F 

F 

G 

F E 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

91. To record the disbursement for the invoice has been confirmed by Treasury.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

Covered/ 

Uncovered

B110 Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 490200 Delivered Orders – Obligations, Paid

(Apportionment Category = B)

(Year of Budget Authority = BAL)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance with Treasury

10,000

10,000

10,000

10,000

D 

D

R 

R 

A F 

G

C 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 87 of 119 August 2022

Receipt of Reimbursable Agreement to Substitute Indefinite Contract Authority

Comments: Record receipt of a reimbursable agreement (RA***33) from DoD/Military Department. This agreement is used to substitute indefinite contract authority tied 

to CN21000001. Reclassification required of BEA Category Code and the Reimbursable Indicator on the obligation from mandatory/direct to discretionary/reimbursable.

 92a. To record an upward adjustment to a reimbursable agreement without an advance that was previously anticipated.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

D 

D 

R 

R 

R 

R 

A 

A 

F 

 92b. To record the substitution of contract authority by unfilled customer orders.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A176

A123 

Reversal

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or Liquidation of Contract 

Authority

 413200 Substitution of Contract Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments – Realized Resources

 459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

Proprietary Entry

N/A

5,000,000

5,000,000

5,000,000

5,000,000

M 

M 

M 

M 

D 

D 

D 

D 

A 

A 
Version 1.0 88 of 119 August 2022

 92c. To record the reclassification of undelivered orders due to substitution of contract authority.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

DoD WCF 

Transaction 

OUSD078-01

DoD WCF 

Transaction 

OUSD078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

5,000,000

5,000,000

5,000,000

5,000,000

D 

D 

M 

M 

R 

R 

D 

D 

A 

A 

F 

F 
Version 1.0 89 of 119 August 2022

Receipt of Invoice for CN21000001 

Comments: Record receipt a new invoice for CN21000001 in the amount of $9,095,000.

93. To record the delivery of goods or services and to accrue a liability.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Entity/ 

Non-Ent

B402

G122

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

ALSO POST

Memorandum

880300 Purchases of Inventory and Related Property

 880100 Offset for Purchases of Assets

9,095,000

9,095,000

9,095,000

9,095,000

9,095,000

9,095,000

D 

D 

R 

R 

F/N

F/N

F/N

F/N

A 

E 
Version 1.0 90 of 119 August 2022

Reimbursable Agreement – Federal Customer Order without an Advance

Comments: A reimbursable agreement (RA212300543) is received from a federal customer without advance, aligned to order/contract number CN21000001. This 

agreement is used to substitute contract authority. Per OMB Circular A-11, this requires a reclassification of the BEA Category Code and the Direct/Reimbursable 

indicator on the obligation from mandatory/direct to discretionary/reimbursable.

 94a. To record an upward adjustment to a reimbursable agreement without an advance that was previously anticipated.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursements

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

5,300,000

5,300,000

5,300,000

5,300,000

D 

D 

D 

D 

R 

R 

R 

R 

A 

A 

F 

 94b. To record the substitution of contract authority by unfilled customer orders.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

A176

A123 

Reversal

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or Liquidation of Contract 

Authority

 413200 Substitution of Contract Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments-Realized Resources

 459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

Proprietary Entry

N/A

5,300,000

5,300,000

5,300,000

5,300,000

M 

M 

M 

M 

D 

D 

D 

D 

A 

A 
Version 1.0 91 of 119 August 2022

 94c. To record the reclassification of undelivered orders due to substitution of contract authority. (TC NEW) 

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

DoD WCF 

Transaction 

OUSD078-01

DoD WCF 

Transaction 

OUSD078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

5,300,000

5,300,000

5,300,000

5,300,000

D 

D 

M 

M 

R 

R 

D 

D 

A 

A 

F 

F 

95. To record the delivery of goods or services and to accrue a liability.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Entity/ 

Non-Ent

B402

G122

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

152100 Inventory Purchased for Resale

 211000 Accounts Payable

ALSO POST

Memorandum

880300 Purchases of Inventory and Related Property

 880100 Offset for Purchases of Assets

5,300,000

5,300,000

5,300,000

5,300,000

5,300,000

5,300,000

D 

D 

R 

R 

F/N

F/N

F/N

F/N

A 

E 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 92 of 119 August 2022

Inventory Issued Against Reimbursable Agreement – Without Advance 

Comments: Record inventory issued against RA2100009 and RA2200033.

 96a. To issue customer billing and record revenue earned in the performing agency for inventory issued.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Custodial/ 

Non-Cust

A714 Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders Without an Advance

Proprietary Entry

131000 Accounts Receivable

 510000 Revenue from Goods Sold

9,095,000

9,095,000

9,095,000

9,095,000

D 

D 

R 

R 

F 

F 

F 

F X 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

 96b. To record the issuance of inventory.

TC Dr Cr Fed/ 

Non-Fed

Entity/ 

Non-Entity

E408 Budgetary Entry

N/A

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

9.095,000

9,095,000

N 

E 
Version 1.0 93 of 119 August 2022

Inventory Issued Against Reimbursable Agreement – Without Advance 

Comments: Record inventory issued against RA2300543.

 97a. To issue customer billing and record revenue earned in the performing agency for inventory issued.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Custodial/ 

Non-Cust

A714 Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders Without an Advance

Proprietary Entry

131000 Accounts Receivable

 510000 Revenue from Goods Sold

5,300,000

5,300,000

5,300,000

5,300,000

D 

D 

R 

R 

F 

F 

F 

F X 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

 97b. To record the issuance of inventory.

TC Dr Cr Fed/ 

Non-Fed

Entity/ 

Non-Entity

E408 Budgetary Entry

N/A

Proprietary Entry

650000 Cost of Goods Sold

 152100 Inventory Purchased for Resale

5,300,000

5,300,000

N 

E 
Version 1.0 94 of 119 August 2022

Collection of Receivable against Reimbursable Agreement 

Comment: Record collection of receivable against RA2100009 for goods provided.

 98. To record the collection of receivables in the performing agency for reimbursable services against RA2100009.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From Federal/Non-Federal 

Exception Sources

 425100 Reimbursements Earned – Receivable 

Proprietary Entry

101000 Fund Balance with Treasury

 131000 Accounts Receivable

9,095,000

9,095,000

9,095,000

9,095,000

D 

D 

R 

R 

A 

F 

F 

G 

F 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

Comment: Record collection of receivable against RA2300543 for goods provided.

 99. To record the collection of receivables in the performing agency for reimbursable services against RA2300543.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From Federal/NonFederal Exception Sources

 425100 Reimbursements Earned – Receivable 

Proprietary Entry

101000 Fund Balance with Treasury

 131000 Accounts Receivable

5,300,000

5,300,000

5,300,000

5,300,000

D 

D 

R 

R 

A 

F 

F 

G 

F 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 95 of 119 August 2022

Confirmed Disbursements 

100. To record confirmed disbursement from prior fiscal year, transaction 45 (invoice ABC00003999). For the upward adjustment portion, see transactions 104

through 108. For this invoice was reduced by $300, see transaction 103.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders – Obligations Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid 

(Apportionment Category = B)

(Year of Budget Authority = BAL)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

999,700

999,700

999,700

999,700

D 

D 

R 

R 

A N 

G 

101. To record confirmed disbursement for invoice ABC00054932.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders – Obligations Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid 

(Apportionment Category = B)

(Year of Budget Authority = BAL)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

9,095,000

9,095,000

9,095,000

9,095,000

D 

D 

R 

R 

A N 

G 
Version 1.0 96 of 119 August 2022

102. To record confirmed disbursement for invoice TI23005693 from transaction 113

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders – Obligations Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid 

(Apportionment Category = B)

(Year of Budget Authority = BAL)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

5,300,000

5,300,000

5,300,000

5,300,000

D 

D 

R 

R 

A N 

G 

103. To record confirmed disbursement for invoice 32030632-4 from prior fiscal year, transaction 47.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders – Obligations Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid 

(Apportionment Category = B)

(Year of Budget Authority = BAL)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

1,000,000

1,000,000

1,000,000

1,000,000

D 

D 

R 

R 

A N 

G 
Version 1.0 97 of 119 August 2022

Return Remaining Balance of Advance Received in Prior Fiscal Year on Reimbursable Agreement

Comments: It has been determined that the remaining balance in account 422200 for services has been provided. Therefore, the WCF must return the remaining balance 

of $528,125 (see Prior-Year End Post Closing Adjusted Trial Balance) to the ordering fund and record an obligation and outlay. OMB requires the use of object class 440. 

 104a. To reduce an unfilled customer order with advance from a prior-year reimbursable while maintaining a resource to support the obligation and outlay.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/

Non-Fed

B610 Budgetary Entry

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

 422200 Unfilled Customer Orders With Advance

Proprietary Entry

N/A

528,125

528,125

D 

D 

R 

R 

F/N

F/N

NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

 104b. Also post TC A712 to record the refund of an advance to the ordering entity for the completion of a prior-year reimbursable order.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

Covered/ 

Non-Cov

Entity/ 

Non-Ent

A712 Budgetary Entry

461000 Allotments – Realized Resources

 490200 Delivered Orders-Obligations, Paid

(Apportionment Category = B) 

(Year of Budget Authority = BAL)

Proprietary Entry

231000 Liability for Advances and Prepayments

 101000 Fund Balance With Treasury

528,125

528,125

528,125

528,125

D 

D 

R 

R 

A 

F/N

G 

C 

E 

NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

105. During review of unfilled customer agreements, it was determined the services were provided and the unfilled customers were removed. 

(refer to prior FY TCs 54a and 59 $75,000,000 minus $67,079,125 balance of $7,921,875 leaving a balance of $2,500,000)

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/

Non-Fed

D103 Budgetary Entry

461000 Allotments – Realized Resources

 422100 Unfilled Customer Orders Without Advance

Proprietary Entry

N/A

5,421,875

5,421,875

D 

D 

R 

R 

A 

F 
Version 1.0 98 of 119 August 2022

Treatment for Receipt of Multiple Reimbursable Agreements of Prior FY

Comments: Received multiple reimbursable agreements for the remaining portion of construction-in-progress from last year (TC A706). Will also need to reclassify the 

obligation for the purchase of equipment and construction in progress from mandatory/direct to discretionary/reimbursable. 

106a. To record in the performing agency a reimbursable agreement without an advance that was previously anticipated.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/

Non-Fed

A706

A123

Budgetary Entry

422100 Unfilled Customer Orders Without Advance

 421000 Anticipated Reimbursement

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

D 

D 

R 

R 

R 

R 

A 

A 

F 
Version 1.0 99 of 119 August 2022

106b. To record the substitution of contract authority by unfilled customer orders. NOTE: $2,000,000 current year portion of $4,000,000 for Construction-in-Progress 

(contract obligated in transaction 36) and $500,000 for purchase of equipment (contract obligated in transaction 50).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Authority 

Type

A176

A123 

Reversal

Budgetary Entry

421100 Anticipated Reimbursements Used for Substitution or 

Liquidation of Contract Authority

 413200 Substitution of Contract Authority

Proprietary Entry

N/A

ALSO POST

Budgetary Entry

461000 Allotments-Realized Resources

 459000 Apportionments – Anticipated Resources – Programs 

Subject to Apportionment

Proprietary Entry

N/A

2,000,000

2,000,000

2,000,000

2,000,000

M 

M 

M 

M 

D 

D 

D 

D 

A 

A 

S 

106c. To record the reclassification of undelivered orders due to substitution of contract authority. (TC NEW) 

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

Fed/ 

Non-Fed

DoD WCF 

Transaction 

OUSD078-01

DoD WCF 

Transaction 

OUSD078-01

Reversal

Budgetary Entry

461000 Allotments-Realized Resources

 480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

Propriety Entry

N/A

IN ADDITION, POST

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 461000 Allotments-Realized Resources

Proprietary Entry

N/A

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

M 

M 

R 

R 

D 

D 

A 

A 

F/N

F/N

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 100 of 119 August 2022

Receipt of Invoice for Construction-in-Progress

Comment: Received invoice for construction in progress. 

107. To record the delivery of goods or services and to accrue a liability for services related to construction-in-progress.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Fed/ 

Non-Fed

Custodial/ 

Non-Cust

Entity/ 

Non-Ent

B402

G120

Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

172000 Construction-in-Progress

 211000 Accounts Payable

ALSO POST

Memorandum

880200 Purchases of General Property, Plant and Equipment

 880100 Offset for Purchases of Assets

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

F/N

F/N

F/N

F/N

A 

E 

 NOTE: If you debit 610000 Operating Expenses/Program Costs first, you will need to also post TC D514 to reclassify the expense to Construction-in-Progress. 

Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F

108. To issue customer billing and record revenue earned in the performing agency for construction services provided.

TC Dr Cr

BEA 

Cat

Direct

/ Reim

Fed/ 

Non-Fed

Exchange/ 

Non-Exch

Custodial/ 

Non-Cust

A714 Budgetary Entry

425100 Reimbursements Earned – Receivable

 422100 Unfilled Customer Orders Without an Advance

Proprietary Entry

131000 Accounts Receivable

 520000 Revenue from Services Provided

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

F 

F 

F 

F X 

A 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F
Version 1.0 101 of 119 August 2022

109. To record the collection of receivables in the performing agency for reimbursable services against construction-in-progress.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

C186 Budgetary Entry

425200 Reimbursements Earned – Collected From Federal/Non-Federal 

Exception Sources

 425100 Reimbursements Earned – Receivable 

Proprietary Entry

101000 Fund Balance With Treasury

 131000 Accounts Receivable

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

A 

F 

F 

G 

F 

 NOTE: Trading Partner and Trading Partner Main Account are required data elements where Federal/Non-Federal Indicator = F

110. To record disbursement of invoices for construction-in-progress.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Custodial/ 

Non-Cust

Fed/ 

Non-Fed

B110 Budgetary Entry

490100 Delivered Orders – Obligations Unpaid

 (Apportionment Category = B)

 490200 Delivered Orders – Obligations, Paid 

(Apportionment Category = B)

(Year of Budget Authority = BAL)

Proprietary Entry

211000 Accounts Payable

 101000 Fund Balance With Treasury

2,000,000

2,000,000

2,000,000

2,000,000

D 

D 

R 

R 

A F/N

G 

 NOTE: Federal/Non-Federal attribute is driven by vendor (Federal or commercial customer). Trading Partner and Trading Partner Main Account are required data elements where 

Federal/Non-Federal Indicator = F
Version 1.0 102 of 119 August 2022

Year End Pre-Closing Entries

111. To record the reduction of unobligated balances for Indefinite Contract Authority at year-end.

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

F113 Budgetary Entry

461000 Allotments – Realized Resources

 413300 Decrease to Indefinite Contract Authority

Proprietary Entry

N/A

21,500,000

21,500,000

M 

M 

D 

D 

A 

112. To record adjustments for anticipated resources not realized at yearend (Discretionary).

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

F112 Budgetary Entry

459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 421000 Anticipated Reimbursements

 431000 Anticipated Recoveries of Prior-Year Obligations

Proprietary Entry

N/A

25,334,700

24,590,000

744,700

D 

D 

D 

R 

R 

R 

A 

113. To record adjustments for anticipated resources not realized at yearend (Mandatory). NOTE: 

TC Dr Cr

BEA 

Cat

Direct/ 

Reim

Availability 

Time

F112

Reversal

Budgetary Entry

403500 Anticipated Adjustments to Unobligated Balances of Indefinite Contract 

Authority Withdrawn

421100 Anticipated Reimbursements

 431000 Anticipated Recoveries of Prior-Year Obligations

 459000 Apportionments – Anticipated Resources – Programs Subject to 

Apportionment

 

Proprietary Entry

N/A

50,000

12,700,000

50,000

12,700,000

M 

M 

M 

M 

D 

D 

D 

D A 
Version 1.0 103 of 119 August 2022

Year 2 Pre-Closing Unadjusted Trial Balance

Account Account Description BEA 

Category

Direct/ 

Reim

Federal/ 

Non-Fed

Exchange 

/Non-Exch

DR CR

Budgetary

413100 Current-Year Indefinite Contract Authority M D 22,000,000

413200 Substitution of Contract Authority M D 12,300,000

413300 Decreases to Indefinite Contract Authority M D 21,500,000

413400 Indefinite Contract Authority Withdrawn M D 200,000

413900 Contract Authority Carried Forward M D 12,000,000

420100 Total Actual Resources - Collected D R 6,550,000

422100 Unfilled Customer Orders Without Advance D R 2,500,000

425200 Reimbursements Earned – Collected From Federal/NonFederal Exception SourcesD R 16,405,000

425300 Prior-Year Unfilled Customer Orders With Advance - Refunds 

Paid

528,125

461000 Allotment – Realized Resources D R 7,0505

480100 Undelivered Orders – Obligations, Unpaid M D 300,000

480100 Undelivered Orders – Obligations, Unpaid D R 95,000

487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders 

– Obligations, Recoveries

M D 200,000

487100 Downward Adjustments of Prior-Year Unpaid Undelivered 

Orders – Obligations, Recoveries

D R 5,000

488100 Upward Adjustments of Prior-Year Undelivered Orders –

Obligations, Unpaid

M D 500,000

488100 Upward Adjustments of Prior-Year Undelivered Orders –

Obligations, Unpaid

D R 100,000

490100 Delivered Orders – Obligations, Unpaid D R 9,700

490200 Delivered Orders – Obligations, Paid D R 18,933,125

497100 Downward Adjustments of Prior-Year Unpaid Delivered 

Orders – Obligations, Recoveries

D R 300

498100 Upward Adjustments of Prior-Year Delivered Orders –

Obligations, Unpaid

D R 10,000

TOTAL 60,543,125 60,543,125

Proprietary

101000 Fund Balance with Treasury G 4,550,000

151100 Operating Materials and Supplies Held for Use 3,750,000

152100 Inventory Purchased for Resale 8,000,000

172000 Construction in Progress 4,000,000

175000 Equipment 1,700,000

175900 Accumulated Depreciation on Equipment 50,000
Version 1.0 104 of 119 August 2022

331000 Cumulative Results of Operations 19,500,000

510000 Revenue From Goods Sold N X 14,405,000

510900 Contra Revenue for Goods Sold N X 300

520000 Revenue from Services Provided F X 2,000,000

650000 Cost of Goods Sold N 14,404,700

TOTAL 36,405,000 36,405,000

Memorandum

880100 Offset for Purchases of Assets N 16,405,000

880200 Purchases of Property, Plant and Equipment N 2,000,000

880300 Purchases of Inventory and Related Property N 14,405,000

TOTAL 16,405,000 16,405,000

 NOTE: BEA Category, Reimbursable Flag, and DEFC attributes reconciliations are required to be self-balancing
Version 1.0 105 of 119 August 2022

Year End Closing Entries

114. To record the consolidation of actual net-funded resources and reductions for withdrawn funds.

TC Dr Cr

BEA Cat Direct/ 

Reim

Fed/ 

Non-Fed

F302 Budgetary Entry

420100 Total Actual Resources – Collected

 425200 Reimbursements Earned - Collected From Federal/Non-Federal

Exception Sources

 425300 Prior-Year Unfilled Customer Orders With Advance - Refunds Paid

Proprietary Entry

N/A

16,933,125

16,405,000

528,125

D 

D 

D 

R 

R 

R 

F 

F 

115. To record the closing of fiscal year contract authority.

TC Dr Cr

BEA Cat Direct/ Reim

F304 Budgetary Entry

413200 Substitution of Contract Authority

413300 Decreases to Indefinite Contract Authority

413400 Indefinite Contract Authority Withdrawn

 413900 Contract Authority Carried Forward

 413100 Current-Year Indefinite Contract Authority 

Proprietary Entry

N/A

12,300,000

21,500,000

200,000

12,000,000

22,000,000

M 

M 

M 

M 

M 

D 

D 

D 

D 

D 

116. To record the closing of paid delivered orders to total actual resources.

TC Dr Cr

BEA Cat Direct/ Reim

F314 Budgetary Entry

490200 Delivered Orders – Obligations, Paid

 (Apportionment Category = B)

(Year of Budget Authority = BAL)

 420100 Total Actual Resources – Collected 

Proprietary Entry

N/A

18,933,125

18,933,125

D 

D 

R 

R 
Version 1.0 106 of 119 August 2022

117. To record the closing of downward adjustments – delivered orders – obligations, unpaid.

TC Dr Cr

BEA Cat Direct/ Reim

F325 Budgetary Entry

490100 Delivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 497100 Downward Adjustments of Prior-Year Unpaid Delivered Orders – 

Obligations, Recoveries

 (Apportionment Category = B)

Proprietary Entry

N/A

300

300

D 

D 

R 

R 

118. To record the closing of upward adjustments – delivered orders – obligations, unpaid.

TC Dr Cr

BEA Cat Direct/ Reim

F324 Budgetary Entry

498100 Upward Adjustments of Prior-Year Delivered Orders – 

Obligations,Unpaid

 (Apportionment Category = B)

 490100 Delivered Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

N/A

10,000

10,000

D 

D 

R 

R 

119. To record the closing of downward adjustments – undelivered orders – obligations, unpaid (Mandatory).

TC Dr Cr

BEA Cat Direct/ Reim

F332 Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders – 

Obligations, Recoveries

 (Apportionment Category = B)

Proprietary Entry

N/A

200,000

200,000

M 

M 

D 

D 
Version 1.0 107 of 119 August 2022

120. To record the closing of downward adjustments – undelivered orders – obligations, unpaid (Discretionary).

TC Dr Cr

BEA Cat Direct/ Reim

F332 Budgetary Entry

480100 Undelivered Orders – Obligations, Unpaid

 (Apportionment Category = B)

 487100 Downward Adjustments of Prior-Year Unpaid Undelivered Orders – 

Obligations, Recoveries

 (Apportionment Category = B)

Proprietary Entry

N/A

5,000

5,000

D 

D 

R 

R 

121. To record the closing of upward adjustments – undelivered orders – obligations, unpaid (Mandatory).

TC Dr Cr

BEA Cat Direct/ Reim

F330 Budgetary Entry

488100 Upward Adjustments of Prior-Year Undelivered Orders – Obligations, 

Unpaid

 (Apportionment Category = B)

 480100 Delivered Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

N/A

500,000

500,000

M 

M 

D 

D 

122. To record the closing of upward adjustments – undelivered orders – obligations, unpaid (Discretionary).

TC Dr Cr

BEA Cat Direct/ Reim

F330 Budgetary Entry

488100 Upward Adjustments of Prior-Year Undelivered Orders – Obligations, 

Unpaid

 (Apportionment Category = B)

 480100 Delivered Orders – Obligations, Unpaid

(Apportionment Category = B)

Proprietary Entry

N/A

100,000

100,000

D 

D 

R 

R 
Version 1.0 108 of 119 August 2022

123. To record the closing of unobligated balances in programs subject to apportionment to unapportioned authority for unexpired multi-year and no-year funds.

TC Dr Cr

BEA Cat Direct/ Reim

F308 Budgetary Entry

461000 Allotments-Realized Resources

 445000 Unapportioned – Unexpired Authority

Proprietary Entry

N/A

7,050,000

7,050,000

D 

D 

R 

R 

124. To record the closing of revenue and other financing sources to cumulative results of operations.

TC Dr Cr

Exchange

/Non-Exch

Federal/ 

Non-Fed

F336 Budgetary Entry

N/A

Proprietary Entry

510000 Revenue from Goods Sold

520000 Revenue from Services Provided

 331000 Cumulative Results of Operations

 510900 Contra Revenue for Goods Sold

 650000 Cost of Goods Sold

14,405,000

2,000,000

2,000,000

300

14,404,700

X 

X 

X 

F/N

F/N

F/N

N 

125. To record the closing of memorandum accounts for the offset of purchases of inventory and related property.

TC Dr Cr

Federal/ 

Non-Fed

F370 Budgetary Entry

N/A

Proprietary Entry

880100 Offset for Purchases of Assets

 880200 Purchases of Property, Plant and Equipment

 880300 Purchases of Inventory and Related Property

16,405,000

2,000,000

14,405,000

N 

N 

N 
Version 1.0 109 of 119 August 2022

Year 2 Post-Closing Adjusted Trial Balance

Account Account Description BEA 

Category

Direct/ 

Reim

Federal/ 

Non-Fed

DR CR

Budgetary

420100 Total Actual Resources - Collected D R 4,550,000

422100 Unfilled Customer Orders Without Advance D R 2,500,000

445000 7,050,000

TOTAL 7,050,000 7,050,000

Proprietary

101000 Fund Balance With Treasury 4,550,000

151100 Operating Materials and Supplies 3,750,000

152100 Inventory Held for Use 8,000,000

172000 Construction-in-Progress 4,000,000

175000 Equipment 1,700,000

175900 Accumulated Depreciation on Equipment 50,000

331000 Cumulative Results of Operations 21,950,000

TOTAL 22,000,000 22,000,000

Memorandum

880100 Offset for Purchases of Assets N 0 0

TOTAL 0 0

NOTE: BEA Category, Reimbursable Flag, and DEFC attribute reconciliations are required to be self-balancing 
Version 1.0 110 of 119 August 2022

External Financial Reporting

Balance Sheet

Assets (Note 2)

Intra-governmental

1. Fund Balance with Treasury (101000 E) 4,550,000.00 

7. Total Intra-governmental 4,550,000.00 

11. Inventory and related property, net (Note 9) (151100 E, 152100 E) 8,250,000.00 

12. General Property, Plant and Equipment, net (Note 10) (172000 E, 175000 E, 175900 E) 4,450,000.00 

18. Total other than intra-governmental 12,700,000.00 

19. Total assets 17,250,000.00 

Liabilities: (Note 13)

39. Total liabilities 0.00 

Net position:

42.2 Cumulative results of operations – Funds from other than Dedicated Collections (331000 B, 510000 E, 510900, 650000 E) 17,250,000.00 

43. Total net position 17,250,000.00 

44. Total liabilities and net position 17,250,000.00 

Statement of Net Cost

Gross Program Costs (Note 21):

Program A:

1. Gross costs (650000 E) 14,404,700.00 

2. Less: earned revenue (510000 E, 510900 E, 520000 E) (16,404,700.00)

3. Net program costs: (2,000,000.00)

5. Net program costs including Assumption Changes: (2,000,000.00)

8. Net cost of operations (2,000,000.00)
Version 1.0 111 of 119 August 2022

Statement of Changes in Net Position

Cumulative Results from Operations:

12. Beginning balances, as adjusted 15,250,000.00 

0.00 

21. Net Cost of Operations (+/-) (2,000,000.00)

22. Net Change in Cumulative Results of Operations 2,000,000.00 

23. Cumulative Results of Operations - Ending 17,250,000.00 

24. Net Position 17,250,000.00 

Statement of Budgetary Resources

Budgetary resources:

1071. Unobligated balance from prior year budget authority, net (discretionary and mandatory) (Note 25) (413400 E, 413900 B, 420100 B, 

422100 B, 422200 B, 480100 B, 487100 E, 490100 B, 497100 E)

13,005,300.00 

1690. Contract authority (discretionary and mandatory) (413100 E, 413300 E) 500,000.00 

1890. Spending authority from offsetting collections (discretionary and mandatory) (422100 E-B, 425200 E, 413200 E) (5,316,875.00)

1910. Total budgetary resources 8,188,425.00 

Status of Budgetary Resources:

2190. New obligations and upward adjustments (total) (480100 E-B, 488100 E, 490100 E, 490200 E, 498100 E) 1,138,425.00 

2204. Apportioned, unexpired account (461000 E) 7,050,000.00 

2412. Unexpired unobligated balance, end of year 7,050,000.00 

2500. Total budgetary resources 8,188,425.00 
Version 1.0 112 of 119 August 2022

Outlays, Net and Disbursements, Net

4190. Outlays, net (total) (discretionary and mandatory) (422200 E-B, 425300 E, 490200 E) 18,933,125.00 

SF 133 - Report on Budget Execution and Budgetary 

Resources

BUDGETARY RESOURCES

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (413900B, 420100B, 422100B, 

422200B, 480100B, 490100B)

13,000,000.00 

1021 Recoveries of prior year unpaid obligations (487100 E, 497100 E) 205,300.00 

1025 Unobligated balance of contract authority withdrawn (-) (413400 E) (200,000.00)

Anticipated transfers and adjustments:

1068 Anticipated Adjustments to Indefinite Contract Authority Withdrawn (403500 E) 0.00 

1070 Unobligated balance (total) 13,005,300.00 

This line is calculated. Equals sum of lines 1000 through 106X

Budget authority:

Mandatory:

1600 Contract authority (413100 E, 413300E) 500,000.00 

1640 Contract authority, mandatory (total) 500,000.00 

Spending authority from offsetting collections:

Discretionary:

1700 Collected (422200 E-B, 425200 E, 425300 E) 16,405,000.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422100 E-B) (9,421,875.00)

1750 Spending authority from offsetting collections, discretionary (total) 6,983,125.00 

Mandatory:

Adjustments:

1826 Spending authority from offsetting collections applied to liquidate contract 

authority (-) (413200 E)

(12,300,000.00)

1850 Spending authority from offsetting collections, mandatory (total) (12,300,000.00)

1900 Budget authority (total) (4,816,875.00)

1910 Total budgetary resources 8,188,425.00 

STATUS OF BUDGETARY RESOURCES
Version 1.0 113 of 119 August 2022

New obligations and upward adjustments:

Direct:

2002 Category B (by project) (480100 E-B, 488100 E) (11,800,000.00)

2004 Direct obligations (total) (11,800,000.00)

Reimbursable:

2102 Category B (by project) (480100 E-B, 488100 E, 490100 E-B, 490200 E, 498100 

E)

12,938,425.00 

2104 Reimbursable obligations (total) 12,938,425.00 

2170 New obligations, unexpired accounts 1,138,425.00 

2190 New obligations and upward adjustments (total) 1,138,425.00 

2201 Available in the current period (461000 E) 7,050,000.00 

2412 Unexpired unobligated balance: end of year 7,050,000.00 

2490 Unobligated balance, end of year (total) 7,050,000.00 

2500 Total budgetary resources 8,188,425.00 

Memorandum (non-add) entries:

2501 Subject to apportionment unobligated balance, end of year (461000 E) 7,050,000.00 

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3000 Unpaid obligations, brought forward, Oct 1 (480100 B, 490100 B) 18,000,000.00 

3010 New obligations, unexpired accounts (480100 E-B-, 488100 E, 490100 E-B, 

490200 E, 498100 E)

1,138,425.00 

3020 Outlays (gross) (-) (490200 E) (18,933,125.00)

3040 Recoveries of prior year unpaid obligations, unexpired accounts (-) (487100 E, 

497100 E)

(205,300.00)

3050 Unpaid obligations, end of year (480100 E, 487100 E, 488100 E, 490100 E, 

497100 E, 498100 E)

0.00 

Uncollected payments:

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-) (422100 B) (11,921,875.00)

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) (422100 EB)9,421,875.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422100 E) 2,500,000.00 

Memorandum (non-add) entries:

3100 Obligated balance, start of year (+ or -) 6,078,125.00 

3200 Obligated balance, end of year (+ or -) 2,500,000.00 

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:
Version 1.0 114 of 119 August 2022

4000 Budget authority, gross 6,983,125.00 

Outlays, gross

4011 Outlays from discretionary balances (490200 E) 18,933,125.00 

4020 Outlays, gross (total) 18,933,125.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425200 E) (16,405,000.00)

4033 Non-Federal sources (-) (422200 E-B, 425300 E) 0.00 

4040 Offsets against gross budget authority and outlays (total) (-) (16,405,000.00)

Additional offsets against gross budget authority only:

4050 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) (422100 E-

B)

9,421,875.00 

4060 Additional offsets against budget authority only (total) 9,421,875.00 

4070 Budget authority, net (discretionary) 0.00 

4080 Outlays, net (discretionary) 2,528,125.00 

Mandatory:

Gross budget authority and outlays:

4090 Budget authority, gross (11,800,000.00)

4160 Budget authority, net (mandatory) (11,800,000.00)

Budget authority and outlays, net (total)

4180 Budget authority, net (total) (11,800,000.00)

4190 Outlays, net (total) 2,528,125.00 

MEMORANDUM (NON-ADD) ENTRIES:

Unexpended balances

Unobligated balance:

5311 Direct unobligated balance, start of year (413900 B, 480100 B) 0.00 

5312 Reimbursable unobligated balance, start of year (420100 B, 422100 B, 422200 B, 

480100 B, 490100 B)

13,000,000.00 

5313 Discretionary unobligated balance, start of year (420100 B, 422100 B, 422200B, 

480100 B, 490100 B)

13,000,000.00 

5314 Mandatory unobligated balance, start of year (413900 B, 480100 B) 0.00 

5321 Direct unobligated balance, end of year

5322 Reimbursable unobligated balance, end of year (461000 E) 7,050,000.00 

5323 Discretionary unobligated balance, end of year (461000 E) 7,050,000.00 

5324 Mandatory unobligated balance, end of year

Obligated balance:

5331 Direct obligated balance, start of year (480100 B) 12,000,000.00 

5332 Reimbursable obligated balance, start of year (422100 B, 480100 B, 490100 B) (5,921,875.00)

5333 Discretionary obligated balance, start of year (422100 B, 480100 B, 490100 B) (5,921,875.00)

5334 Mandatory obligated balance, start of year (480100 B) 12,000,000.00 
Version 1.0 115 of 119 August 2022

5341 Direct obligated balance, end of year (480100 E, 487100 E, 488100 E) 0.00 

5342 Reimbursable obligated balance, end of year (422100 E, 425100 E, 480100 E, 

487100 E, 488100 E, 490100 E, 497100 E, 498100 E)

2,500,000.00 

5343 Discretionary obligated balance, end of year (422100 E, 425100 E, 480100 E, 

487100 E, 488100 E, 490100 E, 497100 E, 498100 E)

2,500,000.00 

5344 Mandatory obligated balance, end of year (480100 E, 487100 E, 488100 E) 0.00 

Schedule P - Budget Program and Financing Schedule

BUDGETARY RESOURCES

All accounts:

0900 Total new obligations, unexpired accounts (480100 E-B, 488100 E, 490100 E-B, 

490200 E, 498100 E)

1,138,425.00 

0911 Total new obligations, unexpired accounts; and lease payments 1,138,425.00 

Unobligated balance:

1000 Unobligated balance brought forward, Oct 1 (413900 B, 420100 B, 422100 B, 

422200 B, 480100 B, 490100 B)

13,000,000.00 

1021 Recoveries of prior year unpaid obligations (487100 E, 497100 E) 205,300.00 

1025 Unobligated balance of contract authority withdrawn (-) (413400 E) (200,000.00)

1070 Unobligated balance (total) 13,005,300.00 

Budget authority:

Contract authority:

Mandatory:

1600 Contract authority (413100 E, 413300 E) 500,000.00 

1640 Contract authority, mandatory (total) 500,000.00 

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425200 E) 16,405,000.00 

1701 Change in uncollected payments, Federal sources (+ or -) (422100 E-B) (9,421,875.00)

1750 Spending authority from offsetting collections, discretionary (total) 6,983,125.00 

Mandatory:

1826 Spending authority from offsetting collections applied to liquidate contract 

authority (-) (413200 E)

(12,300,000.00)

1850 Spending authority from offsetting collections, mandatory (total) (12,300,000.00)

1900 Budget authority (total) (4,816,875.00)

1930 Total budgetary resources available 8,188,425.00 
Version 1.0 116 of 119 August 2022

CHANGE IN OBLIGATED BALANCE

Unpaid obligations: 

3000 Unpaid obligations, brought forward, Oct 1 (480100 B, 490100 B) 18,000,000.00 

3010 New obligations, unexpired accounts (480100 E-B, 488100 E, 490100 E-B, 490200 

E, 498100 E)

1,138,425.00 

3020 Outlays (gross) (-) (18,933,125.00)

3040 Recoveries of prior year unpaid obligations, unexpired accounts (-) (487100 E, 

497100 E)

(205,300.00)

3050 Unpaid obligations, end of year (480100 E, 487100 E, 488100 E, 490100 E, 497100 

E, 498100 E)

0.00 

Uncollected payments:

3060 Uncollected pymts, Fed sources, brought forward, Oct 1 (-) (422100 B) (11,921,875.00)

3070 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) (422100 EB)9,421,875.00 

3090 Uncollected pymts, Fed sources, end of year (-) (422100 E) 2,500,000.00 

Memorandum (non-add) entries:

3100 Obligated balance, start of year (+ or -) 6,078,125.00 

3200 Obligated balance, end of year (+ or -) 2,500,000.00 

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross 6,983,125.00 

Outlays, gross

4011 Outlays from discretionary balances (490200 E) 18,933,125.00 

4020 Outlays, gross (total) 18,933,125.00 

Offsets against gross budget authority and outlays:

Offsetting collections (collected) from:

4030 Federal sources (-) (425200 E) (16,405,000.00)

4033 Non-Federal sources (-) (422200 E-B, 425300 E) 0.00 

4040 Offsets against gross budget authority and outlays (total) (-) (16,405,000.00)

Additional offsets against gross budget authority only:

4050 Change in uncollected pymts, Fed sources, unexpired accounts (+ or -) (422100 EB)9,421,875.00 

4060 Additional offsets against budget authority only (total) 9,421,875.00 

4070 Budget authority, net (discretionary) 0.00 

4080 Outlays, net (discretionary) 2,528,125.00 

Mandatory:

Gross budget authority and outlays:
Version 1.0 117 of 119 August 2022

4090 Budget authority, gross (11,800,000.00)

4160 Budget authority, net (mandatory) (11,800,000.00)

Budget authority and outlays, net (total)

4180 Budget authority, net (total) (11,800,000.00)

4190 Outlays, net (total) 2,528,125.00 

MEMORANDUM (NON-ADD) ENTRIES:

5311 Direct unobligated balance, start of year (413900 B, 480100 B) 0.00 

5312 Reimbursable unobligated balance, start of year (420100 B, 422100 B, 422200B, 

480100 B, 490100 B)

13,000,000.00 

5313 Discretionary unobligated balance, start of year (420100 B, 422100 B, 422200 B, 

480100 B, 490100 B)

13,000,000.00 

5314 Mandatory unobligated balance, start of year (413900 B, 480100 B) 0.00 

5321 Direct unobligated balance, end of year

5322 Reimbursable unobligated balance, end of year (461000 E) 7,050,000.00 

5323 Discretionary unobligated balance, end of year (461000 E) 7,050,000.00 

5324 Mandatory unobligated balance, end of year

Obligated balance:

5331 Direct obligated balance, start of year (480100 B) 12,000,000.00 

5332 Reimbursable obligated balance, start of year (422100 B, 480100 B, 490100 B) (5,921,875.00)

5333 Discretionary obligated balance, start of year (422100 B, 480100 B, 490100 B) (5,921,875.00)

5334 Mandatory obligated balance, start of year (480100 B) 12,000,000.00 

5341 Direct obligated balance, end of year (480100 E, 487100 E, 488100 E) 0.00 

5342 Reimbursable obligated balance, end of year (422100 E, 480100 E, 487100 E, 

488100 E, 490100 E, 497100 E, 498100 E)

2,500,000.00 

5343 Discretionary obligated balance, end of year (422100 E, 480100 E, 487100 E, 

488100 E, 490100 E, 497100 E, 498100 E)

2,500,000.00 

5344 Mandatory obligated balance, end of year (480100 E, 487100 E, 488100 E) 0.00 
Version 1.0 118 of 119 August 2022

Reclassified Financial Statements

 Reclassified Balance Sheet

Reclassified Statement of Net Cost

1 Gross cost

2 Non-federal gross cost (650000 E) 14,404,700.00 

6 Total non-federal gross cost 14,404,700.00 

7 Federal gross cost

8 Total federal gross cost 0.00 

9 Department total gross cost 14,404,700.00 

10 Earned revenue

11 Non-federal earned revenue (5100000, 510900) (14,404,700.00)

12 Federal earned revenue

12.2 Buy/sell revenue (exchange) (RC 24) - Footnote 2 (520000) (2,000,000.00)

13 Total federal earned revenue (2,000,000.00)

14 Department total earned revenue (16,404,700.00)

15 Net cost of operations (2,000,000.00)
Version 1.0 119 of 119 August 2022

Reclassified Statement Of Operations and Changes in Net Position

1 Net position, beginning of period (33100) 15,250,000.00 

4 Net position, beginning of period - adjusted 15,250,000.00 

7 Financing sources:

7.2 Appropriations used (RC 39) (310710)

7.3 Appropriations expended (RC 38) - Footnote 1 (570010)

7.6 Non-expenditure transfers-in of unexpended appropriations and financing sources 

(RC 08) - Footnote 1 (310200)

7.30 Total financing sources 0.00 

8 Net cost of operations (+/-) 2,000,000.00 

9 Net position, end of period 17,250,000.00