ASSISTED ACQUISITION GUIDANCE

EFFECTIVE FISCAL YEAR 2018

PREPARED BY:

GENERAL LEDGER AND ADVISORY BRANCH

BUREAU OF THE FISCAL SERVICE

U.S. DEPARTMENT OF THE TREASURY
Version 

Number

Date Description of Change Effective USSGL TFM

1.0 12/2017 Original TFM Bulletin No. 2017-16
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 3 of 41 December 5, 2017

 Background:

Assisted acquisitions serve to leverage the aggregate buying power of the Federal Government, enhance efficiency in the 

reimbursable transaction process, and better meet the need of federal agency missions. This scenario provides guidance for 

reporting assisted acquisition activities.

Assisted acquisition is the term used to describe the process by which the buyer uses the contracts and/or contracting

services/vehicles of the seller to obtain goods and services from a third-party provider that typically is a non-federal entity. 

In the process, the seller performs acquisition activities on a buyer's behalf, such as awarding and administering a contract, 

task order, or delivery order. As the non-federal vendor performs on the contract agreement, the seller incurs costs, 

including administration fees, and bills the buyer for reimbursement.1 This scenario provides two situations under which 

assisted acquisitions commonly occur. The purpose of this scenario is to demonstrate the correct handling of assisted 

acquisitions to ensure that intragovernmental eliminations are handled correctly on the Financial Report of the U.S. 

Government (FR) so that revenue and expenses are not overstated. 

Memorandum accounts are used in this scenario to eliminate intragovernmental asset transactions. These accounts are 

used so that proper intragovernmental eliminations occur and revenue and Cost of Goods Sold (COGS) are not overstated 

on the FR. Due to various capitalization thresholds throughout the government and the need to properly eliminate buy/sell 

transactions involving capitalized assets, the memorandum USSGL accounts are often used as a way to facilitate proper 

eliminations. In the case of assisted acquisitions in which the seller (performing agency) expenses the items, as opposed to 

recognizing inventory, the memorandum accounts with a Fed/Non-Fed Attribute Domain Value of “F” should not be used.

Frequently, capitalization thresholds among different governmental agencies cause elimination issues. The Federal 

Accounting Standards Advisory Board (FASAB) believes that capitalization thresholds should be established by federal 

entities rather than centrally by the FASAB Board. Because federal entities are diverse in size and in the use of Property, 

Plant and Equipment (PP&E), entities must consider their own financial and operational conditions in establishing an 

appropriate capitalization threshold or thresholds. Once established, this/these threshold(s) should be consistently followed 

and disclosed in the financial reports.2 Because of these varying thresholds, there can be issues in intragovernmental 

buy/sell transactions involving capital assets.

When direct costs are capitalized subsequently to an in-progress product/job or to a completed product/job, these costs 

should first be reported using the 600000, Expenses, series USSGL accounts. This will allow agencies to accumulate their 

 

1 TFM 2-4700, Appendix 10, Section 9.2

2 FASAB SFFAS No. 6
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 4 of 41 December 5, 2017

cost information, establish audit trails, and allow proper elimination and consolidation at the governmentwide level. 

Agencies will offset those amounts using account 661000, “Cost Capitalization Offset,” when the cost is capitalized into an

“in-process” or “finished product” asset account. In this scenario, the seller (performing agency) has expensed a good. 

Therefore, the buyer (ordering agency) must first recognize an expense to facilitate eliminating and proper 

governmentwide reporting and then reclassify this expense to an asset account.

This scenario proposes changes to Account Transaction Codes D514, G120, G122 and G124. By making these changes, 

and agencies adhering to the guidance that follows, it will eliminate current intragovernmental elimination issues.

The two assumptions presented in this scenario are:

1. The ordering (buying) agency utilizes the purchasing contract of the performing (selling) agency to buy an asset 

from a non-federal, third-party vendor. The ordering agency pays the performing agency, which in turn pays the 

non-federal vendor for the asset.

2. The ordering agency uses the performing agency’s purchasing contract with a non-federal vendor to purchase an 

asset. The ordering agency pays the non-federal vendor directly for the asset. The ordering agency also pays the 

performing agency an agency fee.

For illustrative purposes, and to be consistent with OMB Circular No. A-11, this scenario refers to the selling agency as the 

performing agency and the buying agency as the ordering agency.

 
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 5 of 41 December 5, 2017

 

 Modified USSGL Account Transactions (Effective FY 2018)

 Account Transaction: D514 To record the reclassification of expenses to “in-process type” asset accounts.

 Comment: Due to the reconciliation of interagency expenses and revenues, agencies must first record all direct costs to the

 USSGL account 600000, “Expenses” series and then offset those amounts using the USSGL account 661000, “Cost 

 Capitalization Offset,” when the costs are capitalized to the appropriate “in-process type”asset account. Also post USSGL 

 TC G120, G122 or G124 if using this entry to post to a finished asset account.

Justification: The completed asset accounts need to be added to this transaction because some agencies transfer direct 

costs directly to the completed asset accounts.

 Budgetary Entry

 None

 Proprietary Entry

 Debit 151600 Operating Materials and Supplies in Development

 Debit 152600 Inventory – Work-in-Process

 Debit 172000 Construction-in-Progress

 Debit 173000 Buildings, Improvements, and Renovations

 Debit 174000 Other Structures and Facilities

 Debit 175000 Equipment

 Debit 181000 Assets Under Capital Lease

 Debit 182000 Leasehold Improvements

 Debit 183000 Internal-Use Software

 Debit 183200 Internal-Use Software in Development

 Credit 660000 Applied Overhead

 Credit 661000 Cost Capitalization Offset

 
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 6 of 41 December 5, 2017

 Account Transaction: G120 To record activity for current-year purchases of property, plant, and equipment.

 Comment: USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, B430, B438, B604, C132, 

 C134, C136, C138, C414, D132, D134, D514, and G124.

 Reference: USSGL implementation guidance; Memorandum Accounts for Current-Year Asset Activity - Purchases

Justification: A reference to this account transaction was added to D514. The comment for account transaction G120

needs to be updated to reflect this.

 

Budgetary Entry

 None

 Memorandum Entry

 Debit 880200 Purchases of Property, Plant, and Equipment

 Credit 880100 Offset for Purchases of Assets

 

 Account Transaction: G122 To record activity for current-year purchases of inventory and related property.

 Comment: USSGL transactions that reference this transaction: USSGL TCs-B402, B404, B406, B430, B438, B604, C132, 

 C134, C136, C138, C414, D132, D134, D514, and G124.

Justification: A reference to this account transaction was added to D514. The comment for account transaction G120 

needs to be updated to reflect this.

 

Budgetary Entry

 None

 Memorandum Entry

 Debit 880300 Purchases of Inventory and Related Property

 Credit 880100 Offset for Purchases of Assets

 
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 7 of 41 December 5, 2017

Account Transaction: G124 To record activity for current-year purchases of other assets not recorded as Property, Plant, 

and Equipment (USSGL TC-G120), or Inventory and Related Property (USSGL TC-G122).

Comment: USSGL transactions that reference this transaction: USSGL TCs-B152, B402, B404, B406, B438, B604, C132,

C134, C136, C138, C414, D132, D134, and D514.

Justification: A reference to this account transaction was added to D514. The comment for account transaction G120 

needs to be updated to reflect this.

 Budgetary Entry

 None

 Memorandum Entry

 Debit 880400 Purchases of Assets - Other

 Credit 880100 Offset for Purchases of Assets
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 8 of 41 December 5, 2017

Listing of USSGL Accounts Used in This Scenario:

Account Number Account Title

Budgetary

411900 Other Appropriations Realized

421000 Anticipated Reimbursements and Other Income

422100 Unfilled Customer Orders Without Advance

425100 Reimbursements and Other Income Earned - Receivable

425200 Reimbursements and Other Income Earned - Collected

445000 Unapportioned Authority

451000 Apportionments

459000 Apportionments – Anticipated Resources – Programs Subject to Apportionment

461000 Allotments – Realized Resources

480100 Undelivered Orders – Obligations, Unpaid

490100 Delivered Orders – Obligations, Unpaid

490200 Delivered Orders – Obligations, Paid

Proprietary

101000 Fund Balance With Treasury

131000 Accounts Receivable

175000 Equipment

175900 Accumulated Depreciation on Equipment

211000 Accounts Payable 

310100 Unexpended Appropriations – Appropriations Received

310700 Unexpended Appropriations – Used

510000 Revenue From Goods Sold

520000 Revenue From Services Provided

570000 Expended Appropriations

610000 Operating Expenses/Program Costs

661000 Cost Capitalization Offset

671000 Depreciation, Amortization, and Depletion

Memorandum

880100 Offset for Purchases of Assets

880200 Purchases of Property, Plant, and Equipment
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 9 of 41 December 5, 2017

Assumption 1: The ordering (buying) agency utilizes the purchasing contract of the performing (selling) 

agency to buy an asset from a non-federal, third-party vendor. The ordering agency pays the performing 

agency, which in turn pays the non-federal vendor.

1. To record the ordering agency’s enactment of appropriation. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned Authority 

Proprietary Entry 

101000 (G)3 Fund Balance With 

Treasury (RC 40)4

 310100 (G) Unexpended

 Appropriations – Appropriations

 Received (RC 41) 

12,000

12,000

12,000

12,000

A104

 

3 The Federal/Non-Federal attribute domain value of “G” will always have trading partner 099 agency identifier.

4 RC – Reciprocal Category is shown for Intragovernmental Elimination Analysis (not included in GTAS upload)
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 10 of 41 December 5, 2017

2. To record budget authority apportioned by the Office of Management and Budget and available for allotment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments 

Proprietary Entry

None

12,000

12,000

A116

3. To record the allotment of authority.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized 

 Resources 

Proprietary Entry

None

12,000

12,000

A120
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 11 of 41 December 5, 2017

4. To record anticipated reimbursement.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements and 

Other Income

 445000 Unapportioned Authority

Proprietary Entry

None

12,000

12,000

A702

Budgetary Entry

None

Proprietary Entry 

None

5. To record anticipated resources apportioned by Office of Management and Budget but not available for use until they are realized for 

anticipated resources in programs subject to apportionment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority

 459000 Apportionments – 

 Anticipated Resources – Programs 

 Subject to Apportionment

Proprietary Entry

None

12,000

12,000

A118

Budgetary Entry

None

Proprietary Entry 

None
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 12 of 41 December 5, 2017

6. To record reimbursable agreement without an advance that was previously anticipated for the performing agency.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

422100 Unfilled Customer Orders Without 

Advance

 421000 Anticipated Reimbursement 

 And Other Income

Proprietary Entry

None

12,000

12,000

A706

Budgetary Entry

461000 Allotments – Realized 

Resources

 480100 Undelivered Orders –

 Obligations, Unpaid 

Proprietary Entry

None

12,000

12,000

B306

7. To record the realization of previously anticipated and apportioned authority for programs subject to apportionment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

459000 Apportionments – Anticipated 

 Resources – Programs Subject to 

 Apportionment

 461000 Allotments – Realized 

 Resources

Proprietary Entry

None

12,000

12,000

A122

Budgetary Entry

None

Proprietary Entry 

None
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 13 of 41 December 5, 2017

8. To accrue a liability by the performing agency to the non-federal vendor.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

461000 Allotments – Realized Resources

 490100 Delivered Orders – Obligations, 

 Unpaid

Proprietary Entry

610000 (N) Operating Expenses/Program 

Costs 

 211000 (N) Accounts Payable

12,000

12,000

12,000

12,000

B406

Budgetary Entry

None

Proprietary Entry 

None

9. To record the delivery of goods and accrue a liability for the ordering agency and record revenue earned in the performing agency.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425100 Reimbursements and Other 

Income Earned – Receivable

 422100 Unfilled Customer Orders 

 Without Advance

Proprietary Entry

131000 (F)5 Accounts Receivable (RC 22) 

 510000 (F) Revenue from Goods Sold 

 (RC 24)

12,000

12,000

12,000

12,000

A714

Budgetary Entry

480100 Undelivered Orders –

Obligations, Unpaid

 490100 Delivered Orders –

 Obligations, Unpaid 

Proprietary Entry

6100006(F) Operating 

Expenses/Program Costs (RC 24) 

 211000 (F) Accounts Payable 

 (RC 22)

12,000

12,000

12,000

12,000

B402

 

5 F will always have 3 digit trading partner agency identifier.

6 Direct costs that are capitalized subsequently to an in-progress product/job or to a completed product/job are first reported using the 600000, “Expenses,” series 

USSGL accounts. This cost will be offset by using account 661000, “Cost Capitalization Offset,” when the cost is capitalized. See transaction #11.
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 14 of 41 December 5, 2017

If funded by direct appropriations, also post:

10. To record appropriations used this fiscal year. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

310700 (G) Unexpended 

Appropriations - Used (RC 39)

 570000 (G) Expended 

 Appropriations (RC 38) 

12,000

12,000

B134

11. To record the reclassification of expenses to an asset account.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

175000 Equipment

 661000 (N) Cost Capitalization 

 Offset

12,000

12,000

D514
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 15 of 41 December 5, 2017

Also post:

12. To record activity for current-year purchases of property, plant, and equipment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Memorandum Entry

880200 (N) Purchases of Property, 

Plant, And Equipment

 880100 (N) Offset for Purchases Of 

 Asset 

12,000

12,000

G120

13. To record depreciation, amortization, and depletion expense on assets other than investments.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

None

Memorandum Entry

671000 (N) Depreciation, 

Amortization, and Depletion 

 175900 Accumulated Depreciation 

 on Equipment 

2,500

2,500

E120
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 16 of 41 December 5, 2017

14. The ordering agency pays the performing agency.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425200 Reimbursements and Other

 Income Earned - Collected

 425100 Reimbursements and 

 Other Income Earned – Receivable

Proprietary Entry

101000 (G) Fund Balance With

 Treasury (RC 40)

 131000 (F) Accounts Receivable 

 (RC 22)

12,000

12,000

12,000

12,000

C186

Budgetary Entry

490100 Delivered Orders –

 Obligations, Unpaid

 490200 Delivered Orders –

 Obligations, Paid 

Proprietary Entry

211000 (F) Accounts Payable

 (RC 22)

 101000 (G) Fund Balance With

 Treasury (RC 40)

12,000

12,000

12,000

12,000

B110

15. The performing agency pays the non-federal vendor.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

490100 Delivered Orders - Obligations, 

Unpaid

 4902000 Delivered Orders – 

 Obligations, Paid

Proprietary Entry

2110000 (N) Accounts Payable 

 101000 (G) Fund Balance With 

 Treasury 

12,000

12,000

12,000

12,000

B110

Budgetary Entry

None 

Proprietary Entry

None 
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 17 of 41 December 5, 2017

Pre-Closing Adjusted Trial Balance Period 12:

Assumption 1, 

Performing Agency 

Assumption 1, 

Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized - - 12,000 -

425200 Reimbursements and Other Income Earned - Collected 12,000 - - -

490200 Delivered Orders, Obligations Paid - 12,000 - 12,000

Total 12,000 12,000 12,000 12,000

Proprietary

175000 Equipment - - 12,000 -

175900 Accumulated Depreciation on Equipment - - - 2,500

310100 (G) Unexpended Appropriations – Appropriations Received - - - 12,000

310700 (G) Unexpended Appropriations – Used - - 12,000 -

510000 (F) Revenue From Goods Sold - 12,000 - -

570000 (G) Expended Appropriations - - - 12,000

610000 (F) Operating Expenses/Program Costs - - 12,000 -

610000 (N) Operating Expenses/Program Costs 12,000 - - -

661000 (N) Cost Capitalization Offset - - - 12,000

671000 (N) Depreciation, Amortization, and Depletion - - 2,500 -

Total 12,000 12,000 38,500 38,500

Memorandum

880100 (N) Offset for Purchases of Assets - - - 12,000

880200 (N) Purchases of Property, Plant, and Equipment - - 12,000 -

Total - - 12,000 12,000
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 18 of 41 December 5, 2017

Financial Statements:

BALANCE SHEET

Line 

No.

Assumption 1, 

Performing

Agency 

Assumption 1, 

Ordering 

Agency 

Assets (Note 2)

Intragovernmental

1. Fund Balance with Treasury (Note 3) (101000E)

13. General property, plant, and equipment, net (Note 10) (175000E, 175900E) - 9,500

15. Total assets - 9,500

Net Position

31. Unexpended appropriations – All Other Funds (310100E, 310700E) - -

33.

Cumulative results of operations - All Other Funds (510000E, 570000E, 610000E, 

661000E, 671000E, 880100E, 880200E) - 9,500

35. Total Net Position – All Other Funds - 9,500

36. Total Net Position - 9,500

37. Total liabilities and net position - 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 19 of 41 December 5, 2017

STATEMENT OF NET COST

Line 

No.

Assumption 1, 

Performing 

Agency 

Assumption 1, 

Ordering 

Agency 

Gross Program Costs:

1. Gross costs (Note 22) (610000E, 661000E, 671000E, 690000E, 880100E, 880200E) 12,000 2,500

2. Less: earned revenue (510000E) (12,000) -

3. Net program costs - 2,500

5. Net program costs including Assumption Changes: - 2,500

8. Net cost of operations - 2,500

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

Assumption 1, 

Performing

Agency 

Assumption 1, 

Ordering 

Agency 

Cumulative Results from Operations:

Budgetary Financing Sources:

 5. Appropriations used (570000E) - 12,000

14. Total Financing Sources (calc.) - 12,000

15. Net Cost of Operations (+/-) - (2,500)

16. Net Change (calc.) - 9,500

17. Cumulative Results of Operations (calc.) - 9,500

Budgetary Financing Sources:

21. Appropriations received (310100E) - 12,000

24. Appropriations used (310700E) - (12,000)

25. Total Budgetary Financing Sources (calc.) - -

26. Total Unexpended Appropriations (calc.) - -

27. Net Position (calc.) - 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 20 of 41 December 5, 2017

STATEMENT OF BUDGETARY RESOURCES

Assumption 1, 

Performing

Agency 

Assumption 1, 

Ordering 

Agency 

Line 

No. Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) - 12,000

1890 Spending authority from offsetting collections (discretionary and mandatory) (425200E) 12,000 -

1910 Total budgetary resources (calc.) 12,000 12,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 31) (490200E) 12,000 12,000

2490 Unobligated balance, end of year (total) - -

2500 Total budgetary resources (calc.) 12,000 12,000

Change in obligated balance:

Unpaid obligations:

3012 New obligations and upward adjustments (490200E) 12,000 12,000

3020 Outlays (gross) (-) (490200E) (12,000) (12,000)

Memorandum (non-add) entries

3100 Obligated balance, start of year (+ or -) (calc.) - -

3200 Obligated balance, end of year (+ or -) (calc.) - -

Budget authority and outlays, net:

4175 Budget authority, gross (discretionary and mandatory) (calc.) 12,000 12,000

4176 Actual offsetting collections (discretionary and mandatory) (-) (425200E) (12,000) -

4180 Budget authority, net (total) (discretionary and mandatory) (calc.) - 12,000

4185 Outlays, gross (discretionary and mandatory) (490200E) 12,000 12,000

4187 Actual offsetting collections (discretionary and mandatory) (-) (425200E) (12,000) -

4190 Outlays, net (total) (discretionary and mandatory) (calc.) - 12,000
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 21 of 41 December 5, 2017

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Assumption 1, 

Performing Agency 

Assumption 1, 

Ordering Agency 

Line 

No.

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200E) - 12,000 - 12,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) - - 12,000 12,000

1160 Appropriation, discretionary (total) - - 12,000 12,000

Spending authority from offsetting collections:

Discretionary:

1700 Collected (425200E) 12,000 12,000 - -

1750 Spending authority from offsetting collections, discretionary (total) 12,000 12,000 - -

1900 Budget authority (total) 12,000 12,000 12,000 12,000

1910 Total budgetary resources (calc.) 12,000 - 12,000 -

1930 Total budgetary resources available (calc.) - 12,000 - 12,000

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Reimbursable:

2102 Category B (by project) (490200E) 12,000 - 12,000 -

2104 Reimbursable obligations (total) (calc.) 12,000 - 12,000 -

2170 New obligations, unexpired accounts (490200E) 12,000 - 12,000 -

2190 New obligations and upward adjustments (total) 12,000 - 12,000 -

2490 Unobligated balance, end of year (total) (calc.) - - - -

2500 Total budgetary resources (calc.) 12,000 - 12,000 -
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 22 of 41 December 5, 2017

SF 133 AND SCHEDULE P: REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Memorandum (non-add) entries:

2501 Subject to apportionment – excluding anticipated amounts (490200E) 12,000 - 12,000 -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) 12,000 12,000 12,000 12,000

3020 Outlays (gross) (-) (490200E) (12,000) (12,000) (12,000) (12,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

Gross budget authority and outlays:

4000 Budget authority, gross (calc.) 12,000 12,000 12,000 12,000

4010 Outlays from new discretionary authority (490200E) 12,000 12,000 12,000 12,000

4020 Outlays, gross (total) (calc.) 12,000 12,000 12,000 12,000

4030 Federal sources (-) (425200E) (12,000) (12,000) - -

4040 Offsets against gross budget authority and outlays (total) (-) (12,000) (12,000) - -

4070 Budget authority, net (discretionary) (calc.) - - 12,000 12,000

4080 Outlays, net (discretionary) (calc.) - - 12,000 12,000

4180 Budget authority, net (total) - - 12,000 12,000

4190 Outlays, net (total) - - 12,000 12,000
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 23 of 41 December 5, 2017

Reclassified Financial Statements:

RECLASSIFIED BALANCE SHEET

Line 

No.

Assumption 1, 

Performing

Agency 

Assumption 1, 

Ordering 

Agency

1 Assets

2 Non-federal

2.5 Property, plant and equipment, net (175000E, 175900E) - 9,500

2.9 Total non-federal assets (calc.) - 9,500

3 Federal

3.1 Fund balance with Treasury (RC 40)/1 (101000E) - -

3.14 Total federal assets - -

4 Total assets (calc.) - 9,500

9 Net position:

9.2 Net position – funds from other than those from dedicated collections (310100E, 310700E, 

510000E, 570000E, 610000E, 661000E, 671000E) - 9,500

10 Total net position (calc.) - 9,500

11 Total liabilities and net position (calc.) - 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 24 of 41 December 5, 2017

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Assumption 1, 

Performing

Agency 

Assumption 1, 

Ordering 

Agency 

1 Gross cost

2 Non-federal gross cost (610000E, 661000E, 671000E) 12,000 (9,500)

6 Total non-federal gross cost (calc.) 12,000 (9,500)

7 Federal gross cost

7.3 Buy/sell cost (RC 24)/2 (610000E) - 12,000

8 Total federal gross cost (calc.) - 12,000

9 Department total gross cost (calc.) 12,000 2,500

10 Earned Revenue - -

12.2 Buy/sell revenue (exchange) (RC 24/2) (510000E) 12,000 -

13 Total federal earned revenue (calc.) 12,000 -

14 Department total earned revenue (calc.) 12,000 -

15 Net cost of operations (calc.) - 2,500

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

Assumption 1, 

Performing 

Agency 

Assumption 1, 

Ordering 

Agency 

7 Budgetary financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41)/1 (310100E) - 12,000

7.2 Appropriations used (RC 39) (310700E) - 12,000

7.3 Appropriations expended (RC 38)/1 (570000E) - 12,000

7.20 Total budgetary financing sources (calc.) - 12,000

9 Net cost of operations (+/-) - (2,500)

10 Net position, end of period - 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 25 of 41 December 5, 2017

Assumption 2: The ordering agency uses the performing agency’s purchasing contract with a non-federal 

vendor. The ordering agency pays the non-federal vendor $10,000 directly for the goods. The ordering 

agency also pays the performing agency an agency fee of $2,000.

1. To record the enactment of appropriations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

411900 Other Appropriations Realized

 445000 Unapportioned Authority 

Proprietary Entry

101000 (G) Fund Balance With 

Treasury (RC 40) 

 310100 (G) Unexpended 

 Appropriations – Appropriations 

 Received (RC 41)

12,000

12,000

12,000

12,000

A104

2. To record budget authority apportioned by the Office of Management and Budget and available for allotment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

445000 Unapportioned Authority

 451000 Apportionments 

Proprietary Entry

None

12,000

12,000

A116
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 26 of 41 December 5, 2017

3. To record the allotment of authority.

Purchasing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None 

Proprietary Entry

None

Budgetary Entry

451000 Apportionments

 461000 Allotments – Realized 

 Resources 

Proprietary Entry

None

12,000

12,000

A120

4. To record anticipated reimbursement.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

421000 Anticipated Reimbursements and 

Other Income

 445000 Unapportioned Authority

Proprietary Entry

None

2,000

2,000

A702

Budgetary Entry

None

Proprietary Entry

None
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 27 of 41 December 5, 2017

5. To record anticipated resources apportioned by Office of Management and Budget but not available for use until they are realized for 

anticipated resources in programs subject to apportionment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

445000 Unapportioned Authority

 459000 Apportionments – Anticipated 

 Resources – Programs Subject to 

 Apportionment

Proprietary Entry

None

2,000

2,000

A118

Budgetary Entry

None

Proprietary Entry

None

6. To record a reimbursable agreement without an advance for the agency fee.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

422100 Unfilled Customer Orders Without 

Advance

 421000 Anticipated Reimbursement 

 and Other Income

Proprietary Entry

None

2,000

2,000

A706

Budgetary Entry

461000 Allotments – Realized 

Resources

 480100 Undelivered Orders –

 Obligations, Unpaid

Proprietary Entry

None

2,000

2,000

B306
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 28 of 41 December 5, 2017

7. To record current-year undelivered order without an advance for the equipment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

461000 Allotments – Realized 

Resources

 480100 Undelivered Orders –

 Obligations, Unpaid

Proprietary Entry

None

10,000

10,000

B306

8. To record the realization of previously anticipated and apportioned authority for programs subject to apportionment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

459000 Apportionments – Anticipated 

 Resources – Programs Subject to 

 Apportionment

 461000 Allotments – Realized Resources

Proprietary Entry

None

2,000

2,000

A122

Budgetary Entry

None

Proprietary Entry

None
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 29 of 41 December 5, 2017

9. To record the delivery of goods or services and to accrue a liability for the ordering agency for the agency fee ($2,000 paid to the federal 

agency.) Note: This service fee is first recorded as an expense to facilitate governmentwide eliminations.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425100 Reimbursements and Other Income 

Earned - Receivable

 422100 Unfilled Customer Orders 

 Without Advance

Proprietary Entry

131000 (F) Accounts Receivable (RC 22)

 520000 (F) Revenue From Services 

 Provided (RC 24)

2,000

2,000

2,000

2,000

A714

Budgetary Entry

480100 Undelivered Orders – Obligations, 

Unpaid

 490100 Delivered Orders – Obligations, 

 Unpaid 

 

Proprietary Entry 

610000 (F) Operating Expenses/Program 

Costs (RC 24) 

 211000 (F) Accounts Payable (RC 22)

 

2,000

2,000

2,000

2,000

B402

10. To record the delivery of goods or services and to accrue a liability for the ordering agency for the equipment ($10,000 to the non-federal 

vendor.)

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

4801000 Undelivered Orders –

Obligations, Unpaid

 490100 Delivered Orders – Obligations, 

 Unpaid 

 

Proprietary Entry 

175000 (N) Equipment 

 211000 (N) Accounts Payable 

 

10,000

10,000

10,000

10,000

B406
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 30 of 41 December 5, 2017

If funded by direct appropriations, also post:

11. To record appropriations used this fiscal year. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

310700 (G) Unexpended Appropriations 

- Used (RC 39)

 570000 (G) Expended Appropriations 

 (RC 38)

12,000

12,000

B134

Also post:

12. To record activity for current-year purchases of property, plant, and equipment. 

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

880200 (N) Purchases of Property, 

Plant, and Equipment

 880100 (N) Offset for Purchases of 

 Assets

10,000

10,000

G120
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 31 of 41 December 5, 2017

13. To record the reclassification of expenses to asset accounts on the ordering agency’s books.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None

Budgetary Entry

None

Proprietary Entry

175000 Equipment

 661000 (N) Cost Capitalization Offset

2,000

2,000

D514

Also Post:

14. To record activity for current-year purchases of property, plant, and equipment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Memorandum Entry

None

Budgetary Entry

None

Memorandum Entry

880200 (N) Purchases of Property, 

Plant, and Equipment 

 880100 (N) Offset for Purchases Of 

 Assets

2,000

2,000

G120
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 32 of 41 December 5, 2017

15. To record depreciation expense on assets other than investments.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Memorandum Entry

None

 

Budgetary Entry

None

Memorandum Entry

671000 (N) Depreciation, Amortization, 

and Depletion 

 175900 Accumulated Depreciation on 

 Equipment 

2,500

2,500

E120

16. The ordering agency pays the agency fee to the performing agency.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

425200 Reimbursements And Other Income 

Earned - Collected

 425100 Reimbursement And 

 Other Income Earned – Receivable

Proprietary Entry

101000 (G) Fund Balance With Treasury

 (RC 40)

 131000 (F) Accounts Receivable (RC 22) 

2,000

2,000

2,000

2,000

C186

Budgetary Entry

490100 Delivered Orders –

Obligations, Unpaid

 490200 Delivered Orders –

 Obligations, Paid 

Proprietary Entry

211000 (F) Accounts Payable 

 (RC 22)

 101000 (G) Fund Balance With 

 Treasury (RC 40) 

2,000

2,000

2,000

2,000

B110
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 33 of 41 December 5, 2017

17. The ordering agency pays the non-federal vendor for the equipment.

Performing Agency Debit Credit TC Ordering Agency Debit Credit TC

Budgetary Entry

None

Proprietary Entry

None 

Budgetary Entry

490100 Delivered Orders –

Obligations, Unpaid

 490200 Delivered Orders –

 Obligations, Paid 

Proprietary Entry

211000 (N) Accounts Payable 

 (RC 22)

 101000 (G) Fund Balance With 

 Treasury (RC 40) 

10,000

10,000

10,000

10,000

B110
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 34 of 41 December 5, 2017

Pre-Closing Adjusted Trial Balance Period 12:

Assumption 2, 

Performing Agency 

Assumption 2, 

Ordering Agency 

Account Description Debit Credit Debit Credit

Budgetary

411900 Other Appropriations Realized - - 12,000 -

421000 Anticipated Reimbursement and Other Income - - - -

425200 Reimbursements and Other Income Earned - Collected 2,000 - - -

461000 Allotments – Realized Resources - 2,000 - -

490200 Delivered Orders, Obligations Paid - - - 12,000

Total 2,000 2,000 12,000 12,000

Proprietary

101000 (G) Fund Balance With Treasury 2,000 - - -

175000 Equipment - - 12,000 -

175900 Accumulated Depreciation on Equipment - - - 2,500

310100 (G) Unexpended Appropriations – Appropriations Received - - - 12,000

310700 (G) Unexpended Appropriations – Used - - 12,000 -

520000 (F) Revenue From Goods Sold - 2,000 - -

570000 (G) Expended Appropriations - - - 12,000

610000 (F) Operating Expenses/Program Costs - - 2,000 -

661000 (N) Cost Capitalization Offset - - - 2,000

671000 (N) Depreciation, Amortization, and Depletion - - 2,500 -

Total 2,000 2,000 28,500 28,500

Memorandum

880100 (N) Offset for Purchases of Assets - - - 12,000

880200 (N) Purchases of Property, Plant, and Equipment - - 12,000 -

Total - - 12,000 12,000
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 35 of 41 December 5, 2017

Financial Statements:

BALANCE SHEET

Line 

No.

Assumption 2, 

Performing

Agency 

Assumption 2, 

Ordering

Agency 

Assets (Note 2)

Intragovernmental

1. Fund Balance with Treasury (Note 3) (101000E) 2,000 -

13. General property, plant, and equipment, net (Note 10) (175000E, 175900E) - 9,500

15. Total assets 2,000 9,500

Net Position

31. Unexpended appropriations – All Other Funds (310100E, 310700E) - -

33.

Cumulative results of operations - All Other Funds (520000E, 570000E, 610000E, 661000E, 

671000E, 690000E, 880100E, 880200E) 2,000 9,500

35. Total Net Position – All Other Funds 2,000 9,500

36. Total Net Position 2,000 9,500

37. Total liabilities and net position 2,000 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 36 of 41 December 5, 2017

STATEMENT OF NET COST

Line 

No.

Assumption 2, 

Performing

Agency 

Assumption 2, 

Ordering

Agency 

Gross Program Costs:

1. Gross costs (Note 22) (610000E, 661000E, 671000E, 880100E, 880200E) - 2,500

2. Less: earned revenue (520000E) (2,000) -

3. Net program costs (2,000) 2,500

5. Net program costs including Assumption Changes: (2,000) 2,500

8. Net cost of operations (2,000) 2,500

STATEMENT OF CHANGES IN NET POSITION

Line 

No.

Assumption 2, 

Performing

Agency 

Assumption 2, 

Ordering

Agency 

Cumulative Results from Operations:

Budgetary Financing Sources:

5. Appropriations used (570000E) - 12,000

14. Total Financing Sources (calc.) - 12,000

15. Net Cost of Operations (+/-) 2,000 (2,500)

16. Net Change (calc.) 2,000 9,500

17. Cumulative Results of Operations (calc.) 2,000 9,500

Budgetary Financing Sources:

21 Appropriations received (310100E) - 12,000

24 Appropriations used (310700E) - (12,000)

25 Total Budgetary Financing Sources (calc.) - -

26 Total Unexpended Appropriations (calc.) - -

27 Net Position (calc.) 2,000 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 37 of 41 December 5, 2017

STATEMENT OF BUDGETARY RESOURCES

Line 

No.

Assumption 2, 

Performing Agency 

Assumption 2, 

Ordering Agency 

Budgetary resources:

1290 Appropriations (discretionary and mandatory) (411900E) - 12,000

1890 Spending authority from offsetting collections (discretionary and mandatory) (425200E) 2,000 -

1910 Total budgetary resources (calc.) 2,000 12,000

Status of budgetary resources:

2190 New obligations and upward adjustments (total) (Note 31) (490200E) - 12,000

2204 Apportioned, unexpired account (461000E) 2,000 -

2412 Unexpired unobligated balance, end of year (calc.) 2,000 -

2490 Unobligated balance, end of year (total) 2,000 -

2500 Total budgetary resources (calc.) 2,000 12,000

Change in obligated balance:

Unpaid obligations:

3012 New obligations and upward adjustments (490200E) - 12,000

3020 Outlays (gross) (-) (490200E) - (12,000)

Uncollected payments:

Memorandum (non-add) entries

3100 Obligated balance, start of year (+ or -) (calc.) - -

3200 Obligated balance, end of year (+ or -) (calc.) - -

Budget authority and outlays, net:

4175 Budget authority, gross (discretionary and mandatory) (calc.) 2,000 12,000

4176 Actual offsetting collections (discretionary and mandatory) (-) (425200E) (2,000) -

4179 Anticipated offsetting collections (discretionary and mandatory) (421000E) - -

4180 Budget authority, net (total) (discretionary and mandatory) (calc.) - 12,000

4185 Outlays, gross (discretionary and mandatory) (490200E) - 12,000

4187 Actual offsetting collections (discretionary and mandatory) (-) (425200E) 2,000 -

4190 Outlays, net (total) (discretionary and mandatory) (calc.) 2,000 12,000
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 38 of 41 December 5, 2017

SF 133 AND SCHEDULE P – REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

Line 

No.

Assumption 2, 

Performing Agency 

Assumption 2, 

Ordering Agency 

BUDGETARY RESOURCES SF 133 Schedule P SF 133 Schedule P

0900 Total new obligations, unexpired accounts (490200E) - - - 12,000

Budget authority:

Appropriations:

Discretionary:

1100 Appropriation (411900E) - - 12,000 12,000

1160 Appropriation, discretionary (total) - - 12,000 12,000

Spending authority from offsetting collections:

Discretionary

1700 Collected (425200E) 2,000 2,000 - -

1740 Anticipated collections, reimbursements, and other income (421000E) - - - -

1750 Spending authority from offsetting collections, discretionary (total) 2,000 2,000 - -

1900 Budget authority (total) 2,000 2,000 12,000 12,000

1910 Total budgetary resources (calc.) 2,000 - 12,000 -

1930 Total budgetary resources available - 2,000 - 12,000

Memorandum (non-add) entries:

1941 Unexpired unobligated balance, end of year (461000E) - 2,000 - -

STATUS OF BUDGETARY RESOURCES

New obligations and upward adjustments:

Reimbursable:

2102 Category B (by project) (490200E) - - 12,000 -

2104 Reimbursable obligations (total) (calc.) - - 12,000 -

2170 New obligations, unexpired accounts (490200E) - - 12,000 -

2190 New obligations and upward adjustments (total) - - 12,000 -

2201 Available in the current period (461000E) 2,000 - - -

2412 Unexpired unobligated balance: end of year (calc.) 2,000 - - -
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 39 of 41 December 5, 2017

SF 133 AND SCHEDULE P – REPORT ON BUDGET EXECUTION AND BUDGETARY RESOURCES AND BUDGET 

PROGRAM AND FINANCING SCHEDULE

2490 Unobligated balance, end of year (total) 2,000 - - -

2500 Total budgetary resources (calc.) 2,000 - 12,000 -

Memorandum (non-add) entries:

2501 Subject to apportionment – excluding anticipated amounts (461000E) 2,000 - 12,000 -

- -

CHANGE IN OBLIGATED BALANCE

Unpaid obligations:

3010 New obligations, unexpired accounts (490200E) - - 12,000 12,000

3020 Outlays (gross) (-) (490200E) - - (12,000) (12,000)

BUDGET AUTHORITY AND OUTLAYS, NET

Discretionary:

4000 Budget authority, gross (calc.) 2,000 2,000 12,000 12,000

4010 Outlays from new discretionary authority (490200E) - - 12,000 12,000

4020 Outlays, gross (total) - - 12,000 12,000

4030 Federal sources (-) (425200E) (2,000) (2,000) - -

4040 Offsets against gross budget authority and outlays (-) (calc.) (2,000) (2,000) - -

4060 Additional offsets against budget authority only (total) - - - -

4070 Budget authority, net (discretionary) (calc.) - - 12,000 12,000

4080 Outlays, net (discretionary) (calc.) 2,000 2,000 12,000 12,000

4180 Budget authority, net (total) (calc.) - - 12,000 12,000

4190 Outlays, net (total) (calc.) 2,000 2,000 12,000 12,000
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 40 of 41 December 5, 2017

Reclassified Financial Statements:

RECLASSIFIED BALANCE SHEET

Line 

No.

Assumption 2, 

Performing

Agency 

Assumption 2, 

Ordering

Agency 

1 Assets

2 Non-federal

2.5 Property, plant and equipment, net (175000E, 175900E) - 9,500

2.9 Total non-federal assets (calc.) - 9,500

3 Federal

3.1 Fund balance with Treasury (RC 40)/1 (101000E) 2,000 -

3.14 Total federal assets 2,000 -

4 Total assets (calc.) 2,000 9,500

9 Net position:

9.2 Net position – funds from other than those from dedicated collections (310100E, 310700E, 

520000E, 570000E, 610000E, 661000E, 671000E) 2,000 9,500

10 Total net position (calc.) 2,000 9,500

11 Total liabilities and net position (calc.) 2,000 9,500
ASSISTED ACQUISITION GUIDANCE

Effective Fiscal 2018

Page 41 of 41 December 5, 2017

RECLASSIFIED STATEMENT OF NET COST

Line 

No.

Assumption 2, 

Performing

Agency 

Assumption 2, 

Ordering

Agency 

1 Gross cost

2 Non-federal gross cost (661000E,671000E) - 500

6 Total non-federal gross cost (calc.) - 500

7 Federal gross cost

7.3 Buy/sell cost (RC 24)/2 (610000E) - 2,000

8 Total federal gross cost (calc.) - 2,000

9 Department total gross cost (calc.) - 2,500

10 Earned Revenue

12.2 Buy/sell revenue (exchange) (RC 24/2) (520000E) 2,000 -

13 Total federal earned revenue (calc.) 2,000 -

14 Department total earned revenue (calc.) 2,000 -

15 Net cost of operations (calc.) (2,000) 2,500

RECLASSIFIED STATEMENT OF OPERATIONS AND CHANGES IN NET POSITION

Line 

No.

Assumption 2, 

Performing

Agency 

Assumption 2, 

Ordering

Agency 

7 Budgetary financing sources:

7.1 Appropriations received as adjusted (rescissions and other adjustments) (RC 41)/1 (310100E) - 12,000

7.2 Appropriations used (RC 39) (310700E) - 12,000

7.3 Appropriations expended (RC 38)/1 (570000E) - 12,000

7.20 Total budgetary financing sources (calc.) - 12,000

9 Net cost of operations (+/-) (2,000) 2,500

10 Net position, end of period 2,000 9,500