September 1996 IV-1

Resources - Contra resources = Status of resources

Net Resources

=

Status of resources

CHAPTER IV:

Borrowing Authority

Introduction

This chapter covers budgetary accounting for defined as: Resources less contra resources equal

borrowing authority. Included are: status of resources. The accounts that satisfy this

Definite borrowing authority, where a

specific amount of authority that cannot

be exceeded is provided. Authority is

recorded at the beginning of the program

and carried forward until the authority is

(1) rescinded or completely consumed or

(2) the program is terminated, whichever

comes first. This is normally accounted

for through a no-year account; and the

authority does not expire, but unused

authority must be reapportioned each

year; and

Indefinite borrowing authority, where

the amount of authority is not

predetermined and authority is recorded

as needed to fund obligations during the

life of the program. Although specific

amounts may not be stated, legislation

may provide a cap on total borrowing

outstanding at any one time. This is

normally accounted for through a no-year

account and the authority is reducd to the

amount needed for obligations for the

current fiscal year. Indefinite Borrowing

Authority does not carry over (except as

obligated) and must be requested for each

fiscal year.

Conceptual Framework

Entries in this chapter satisfy the basic

budgetary accounting equation: Net resources

equal status of resources.

Because net resources equal resources less

contra resources, the equation can further be

equation appear on the next page.

The first section (pages IV-2 and IV-3) of

this chapter presents a budgetary accounting

conceptual framework listing all accounts covered.

Section II (page IV-4) introduces journal entries

for definite and indefinite borrowing authority. 

Section III (pages IV-5 through IV-14)

presents pro forma and closing journal entries for

definite borrowing authority, while Section IV

(pages IV-15 through IV-19) covers the

crosswalks from the accounts to the line items on

the SF-133, "Report on Budget Execution" and

FMS-2108, "Year End Closing Statement."

Section V (pages IV-20 through IV-35) presents

the pro forma journal entries as well as closing

entries for indefinite borrowing authority. The

corresponding crosswalks follow in Section VI

(pages IV-36 through IV-47).

To gain a complete understanding of the

information presented here, it is important to read

it in conjunction with Chapter I. The end of

Chapter I lists references for further information.
Budgetary Accounting

 IV-2 September 1996

Section I

Borrowing Resources and Contra Resources

Resources - Unfunded Authority

4141 Current-year Borrowing Authority - Definite

4142 Current-year Borrowing Authority - Indefinite

4149 Borrowing Authority Carried Forward

Contra-Resources - Unfunded Authority

4044 Anticipated Reductions

4143 Actual Reductions to Borrowing Authority

4145 Borrowing Authority Converted to Cash

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law

Resources - Funded Authority

4148 Resources Realized from Borrowing Authority

4201 Total Actual Resources

Contra-Resources - Funded Authority

4047 Anticipated Payments to Treasury

4147 Actual Payments to Treasury

(Status accounts are shown on the next page.)
Borrowing Authority

 September 1996 IV-3

Borrowing Status Accounts

Anticipations and Cancellations

4310 Anticipated Recoveries of Prior-year Obligations 1

Unapportioned Authority

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4450 Unapportioned Authority - Available

Apportionments of Authority

4510 Apportionments - Available - Available

4590 Apportionments - Unavailable

Allotments of Authority

4610 Allotments - Realized Resources

Commitments of Authority

4700 Commitments

Undelivered Orders Placed Against Authority

4801 Undelivered Orders - Unpaid

4802 Undelivered Orders - Paid

4870 Downward Adjustments of Prior-year Undelivered Orders

4880 Upward Adjustments of Prior-year Undelivered Orders
Budgetary Accounting

 Reported as a resource on SF-133. 1

 IV-4 September 1996

Expended Authority

4901 Expended Authority - Unpaid

4902 Expended Authority - Paid

4971 Downward Adjustments of Prior-year Expended Authority - Refunds1

4979 Downward Adjustments of Prior-year Expended Authority - Other1

4980 Upward Adjustments of Prior-year Expended Authority
Borrowing Authority

 September 1996 IV-5

Section II

Journal Entries

Journal entries for most basic transactions definite borrowing authority and Section IV

and for closing entries are organized in the (pages IV-15 through IV-19) presents the

following format: corresponding crosswalks. 

 Entries to record borrowing authority

and establish it as unapportioned or

otherwise unavailable; and

 Entries to record the apportionment of

authority and subsequent changes in

status; and

 Closing entries.

The entries are set forth below. Section III

(pages IV-5 through IV-14) presents entries for

Meanwhile, Section V (pages IV-20 through

IV-35) presents entries for indefinite borrowing

authority with the corresponding crosswalks listed

in Section VI (pages IV-36 through IV-47). 

Some budgetary transactions require a

corresponding proprietary entry that is not

illustrated in this document. These transactions

are marked with a “P.”
Budgetary Accounting

 Borrowing authority is funded when disbursed. In practice, agencies may draw funds in accordance with 1

their own timetable.

 IV-6 September 1996

Section III 

Entries for Definite Borrowing Authority

I. Entries to record anticipated and realized definite borrowing

authority and establish it as unapportioned or otherwise

unavailable

I-A. To record definite borrowing authority.

4141 Current-year Borrowing Authority Realized - Definite 

 4450 Unapportioned Authority-Available 

I-B. To record the drawing of cash to fund borrowing authority. P

1

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

I-C. To record the unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4395 Authority Unavailable Pursuant to Public Law

I-D. To record subsequent availability of a resource previously recorded as

unavailable pursuant to public law.

4395 Authority Unavailable Pursuant to Public Law

 4450 Unapportioned Authority - Available
Borrowing Authority

 September 1996 IV-7

I-E. To record the unavailability of a resource proposed by the President, but not yet

enacted into law, prior to apportionment. (May record in conjunction with

transaction I-A).

4450 Unapportioned Authority - Available

 4420 Unapportioned Authority - Pending Rescission

I-F. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

 4450 Unapportioned Authority - Available

I-G. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4430 Unapportioned Authority - OMB Deferral

I-H. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

 4450 Unapportioned Authority - Available

I-I. To record rescissions proposed by the President and enacted by Congress.

4420 Unapportioned Authority - Pending Rescission

 4392 Rescissions

I-J. To record enactment of rescission legislation the President has not proposed. 

4450 Unapportioned Authority - Available

 4392 Rescissions
Budgetary Accounting

 OMB Circular A-34 states that some programs may only receive an apportionment for actual recoveries. 1

Check with your policy analyst. Anticipated amounts are not available for reuse until they are recovered. 

 IV-8 September 1996

I-K. To record anticipated downward adjustments of prior-year undelivered orders or

expended authority. ( P for expended authority only)

4310 Anticipated Recoveries of Prior-year Obligations 1

 4450 Unapportioned Authority - Available

I-L. To record anticipated reductions to borrowing authority.

4450 Unapportioned Authority - Available

 4044 Anticipated Reductions to Borrowing Authority

I-M. To record reductions to borrowing authority that were anticipated.

4044 Anticipated Reductions to Borrowing Authority.

 4143 Actual Reductions to Borrowing Authority

I-N. To record reductions to borrowing authority not anticipated.

4450 Unapportioned Authority - Available 

 4143 Actual Reductions to Borrowing Authority

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record an apportionment of authority. (To decrease the apportionment,

reverse this entry.)

4450 Unapportioned Authority - Available

 4510 Apportionments - Available
Borrowing Authority

 September 1996 IV-9

A-2. To record an allotment of apportioned authority. (To decrease the

allotment, reverse this entry.)

4510 Apportionments - Available

 4610 Allotments - Realized Resources 

A-3. To record a commitment of the allotment. (To decrease the commitment,

reverse this entry.)

4610 Allotments - Realized Resources 

 4700 Commitments

II-B. To record changes in status for current-year undelivered orders and expended

authority:

B-1. To record an undelivered order for authority not previously committed.

4610 Allotments - Realized Resources 

 4801 Undelivered Orders - Unpaid

B-2. To record an undelivered order for authority previously committed where:

a. The undelivered order is the same amount as the commitment.

4700 Commitments

 4801 Undelivered Orders - Unpaid

b. The undelivered order is less than the commitment.

4700 Commitments 

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

c. The undelivered order is more than the commitment.

4610 Allotments - Realized Resources 

4700 Commitments

 4801 Undelivered Orders - Unpaid
Budgetary Accounting

 IV-10 September 1996

B-3. To record expended authority committed with no undelivered order where:

a. The expended amount is the same as the commitment. P

4700 Commitments

 4902 Expended Authority - Paid

b. The expended amount is less than the commitment. P

4700 Commitments

 4610 Allotments - Realized Resources 

 4902 Expended Authority - Paid

c. The expended amount is more than the commitment. P

4700 Commitments

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

B-4. To record expended authority with an undelivered order where:

a. The expended amount is the same amount as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount is less than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources 

 4902 Expended Authority - Paid
Borrowing Authority

 September 1996 IV-11

c. The expended amount is more than the undelivered order. P

4801 Undelivered Orders - Unpaid

4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

II-C. Entries for prior-year undelivered orders and expended authority (Normally,

make entry I-K to anticipate downward adjustments of authority.)

C-1. To record expended authority with an undelivered order where:

a. The expended amount is the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount is less than the undelivered order, and:

1. The downward adjustment was anticipated. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations

2. The downward adjustment was unanticipated. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations
Budgetary Accounting

 IV-12 September 1996

3. The expended amount is more than the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

(and)

4610 Allotments - Realized Resources 

 4880 Upward Adjustments of Prior-year Undelivered

Orders

C-2. To record a downward adjustment of prior-year expended authority that:

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations 

b. Was anticipated, and the adjustment is more than the balance of the 

anticipated resource. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations
Borrowing Authority

 September 1996 IV-13

c. Was not anticipated.P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

C-3. To record an upward adjustment of prior-year expended authority. P

4610 Allotments - Realized Resources 

 4980 Upward Adjustments of Prior-year Expended

Authority

III. Closing entries

III-A. To record consolidation: 

A-1. Of actual net funded resources. 

4201 Total Actual Resources

 4148 Resources Realized from Borrowing Authority
Budgetary Accounting

 Closing this account into 4201 assumes the authority is permanently unavailable. 1

 Closing this account into unapportioned authority assumes the authority will become available at some 2

point.

 IV-14 September 1996

A-2. Of actual net unfunded resources.

4143 Actual Reductions to Borrowing Authority

4145 Borrowing Authority Converted to Cash

4149 Borrowing Authority Carried Forward (debit or credit)

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

 4141 Current-year Borrowing Authority - Definite

III-B. To record consolidation of unapportioned resources. (Use 4310 only in year 2

and later.)

4044 Anticipated Reductions to Borrowing Authority

4395 Authority Unavailable Pursuant to Public Law2

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4510 Apportionments - Available

4610 Allotments - Realized Resources 

4700 Commitments

 4310 Anticipated Recoveries of Prior-year Obligations

(debit or credit)

 4450 Unapportioned Authority - Available (debit or

credit)
Borrowing Authority

 September 1996 IV-15

4149 Borrowing Authority Carried Forward + 4201 Total Actual Resources

=

4801 Undelivered Orders - Unpaid

 + 

 4450 Unapportioned Authority - Available

+

4802 Undelivered Orders - Paid

+

4901 Expended Authority - Unpaid

III-C. To close expended authority and related adjustments. (Use adjustment accounts 

in year 2 and later.)

4902 Expended Authority (debit or credit) - Paid

4980 Upward Adjustments of Prior-year Expended Authority

 4201 Total Actual Resources

 4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

 4979 Downward Adjustments of Prior-year Expended

Authority - Other

III-D. To close upward and downward adjustments of undelivered orders. (Use only in

year 2 and later.)

4801 Undelivered Orders (debit or credit) - Unpaid 

4880 Upward Adjustments to Prior-year Undelivered Orders 

 4870 Downward Adjustments to Prior-year Undelivered

Orders

At this point the budgetary accounting equation would be:
Budgetary Accounting

 IV-16 September 1996

Section IV 

Definite Borrowing Authority:

Crosswalks to Key Reports

This section contains crosswalks from year) or final (last filing for the year) SF-133's;

budgetary accounts in the conceptual framework and additional information required to properly

to the lines of key budgetary reports on which they select accounts and amounts to be used.

would be reported. The reports illustrated here Finally, a single FMS-2108 crosswalk is

include the SF-133, "Report on Budget provided showing the accounts with balances

Execution," and the FMS-2108, "Year-End tracking to the form for any given year.

Closing Statement." The reports for which crosswalks are

Two SF-133 crosswalks are provided:

 No-year borrowing authority - definite 

for the first year; and

 No-year borrowing authority - definite

for subsequent years.

These crosswalks contain information on

which accounts track to applicable lines; what

balances are reported or used in computations (the

beginning or the pre-closing balances); whether

the accounts are applicable to interim (during the

illustrated require proprietary information as well

as budgetary information. Readers are reminded

of the caveat in Chapter I that because this

document covers only budgetary accounting, only

budgetary references are provided in the

crosswalks here.

In addition, the FMS-2108 crosswalks only

illustrate columns that can be derived from the

budgetary accounts.
Borrowing Authority

 September 1996 IV-17

Standard Form 133, Report on Budget Execution

Year 1 of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B E I/F 4141 Current-Year Borrowing Authority 

 Realized - Definite

E I/F 4392 Rescissions

1C N/A

1D N/A

1E N/A

2A N/A

2B N/A

3A1 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A N/A

4B N/A

4C N/A

5 E I/F 4395 Authority Unavailable 

 - Pursuant to Public Law

6C E I/F 4147 Actual Payments to Treasury

6E E I/F 4396 Authority Permanently Unavailable 

 Pursuant to Public Law

6F E I 4047 Anticipated Payments to Treasury

7 CALC (1A..1D+2A..2B+3A.. Must = line 11

 3C+4A..4C+5+6)
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 IV-18 September 1996

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E I/F 4802 Undelivered Orders - Paid Category A. Direct

E I/F 4901 Expended Authority - Paid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

8B E I/F 4801 Undelivered Orders - Unpaid Category B Direct

Sub Category 1..n

E I/F 4802 Undelivered Orders - Paid Category B Direct

Sub Category 1..n

E I/F 4901 Expended Authority - Unpaid Category B Direct

Sub Category 1..n

E I/F 4902 Expended Authority - Paid Category B Direct

Sub Category 1..n

8C E I/F 4801 Undeliverred Orders - Unpaid Not Subject to

Apport.

E I/F 4802 Undelivered Orders - Paid Not Subject to

Apport.

E I/F 4901 Expended Authority - Paid Not Subject to

Apport.

E I/F 4902 Expended Authority - Available Not Subject to

Apport.

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Reliazed Resources Thru Current Period

E I 4700 Commitments Thru Current Period

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available
Borrowing Authority

Standard Form 133, Report on Budget Execution

Year 1 of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 IV-19

9C Used Only with Prior OMB Approval

10A E I 4510 Apportionments - Available Subsequent periods

E I 4590 Apportioinments - Unavailable Subsequent periods

10B E I/F 4430 Unapportioned Authority 

 - OMB Deferral

10C E I 4220 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority

E I/F 4630 Funds not Available for 

Commitment/Obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7 

of SF-132

12 N/A

13 Not Derived from SGL Accounts

14A N/A

14B N/A

14C E I/F 4801 Undelivered Orders - Unpaid Annual

14D E I/F 4901 Expended Authority - Unpaid Annual

15A E I/F 4802 Undelivered Orders - Paid Annual

E I/F 4902 Expended Authority - Paid Annual

15B N/A

15 Calc Line 8 - 13 - 14C - 14D
Budgetary Accounting

 IV-20 September 1996

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

1E N/A

2A B I/F 4201 Total Actual Resources

E I/F 4392 Recissions Prior-Year Authority

Only

B I/F 4801 Undelivered Orders - Unpaid Subraction

B I/F 4802 Undelivered Orders - Paid Subtraction

B I/F 4901 Expended Authority - Unpaid Subtraction

2B N/A

3A1 E I/F 4971 Downward Adjustments of Prior-year

 Expended Authority - Refunds

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments

 of Prior-year Undelivered Orders

E I/F 4979 Downward Adjustments of Prior-year

 Expended Authority - Other

4B E I 4310 Anticipated Recoveries Net debit balance

 of Prior-year Obligations
Borrowing Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 IV-21

4C N/A

5 E I/F 4395 Authority Unavailable 

 - Pursuant to Public Law

6C E I/F 4147 Actual Payments to Treasury

6D E I/F 4143 Actual Reductions 

 to Borrowing Authority

6E E I/F 4396 Authority Permanently Unavailable 

 Pursuant to Public Law

6F E I 4044 Anticipated Reductions to Borrowing 

 Authority

E I 4047 Anticipated Payments to Treasury

7 CALC (1A..1D+2A..2B+3A.. Must = line 11

 3C+4A..4C+5+6)

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct 

E I/F 4802 Undelivered Orders - Paid Category A. Direct 

E I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

E I/F 4880 Upward Adjustments of Prior-Year Category A. Direct

 Undelivered Orders

E I/F 4980 Upward Adjustments of Prior-Year Category A. Direct

 Expended Authority

8B E I/F 4801 Undelivered Orders - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4802 Undelivered Orders - Paid Category B. Direct

Sub Category 1..N
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 IV-22 September 1996

E I/F 4901 Expended Authority - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4902 Expended Authority - Paid Category B. Direct

Sub Category 1..N

E I/F 4880 Upward Adjustments of Prior-Year Category B. Direct

 Undelivered Orders Sub Category 1..N

4980 Upward Adjustments of Prior-Year Category B. Direct

 Expended Authority Sub Category 1..N

8C E I/F 4801 Undelivered Orders - Unpaid Not Subject to Apport

E I/F 4802 Undelivered Orders - Paid Not Subject to Apport

E I/F 4901 Expended Authority - Unpaid Not Subject to Apport

E I/F 4902 Expended Authority - Paid Not Subject to Apport

E I/F 4880 Upward Adjustments of Prior-Year Not Subject to Apport

 Undelivered Orders

E I/F 4980 Upward Adjustments of Prior-Year Not Subject to Apport

 Expended Authority

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources Thru Current Period

E I 4700 Commitments Thru Current Period

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available Category B to date

E I 4610 Allotments - Realized Resources Category B

E I 4700 Commitments Category B

9C Used Only With Prior OMB Approval
Borrowing Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 IV-23

10A E I 4510 Apportionments - Available Subsequent Periods

E I 4590 Apportionments - Unavailable Subsequent Periods

10B E I 4430 Unapportioned Authority - OMB 

 Deferral

10C E I/F 4420 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority - Available Must = line 11

of SF-132

E I/F 4630 Funds Not Available For 

Commitment/Obligation

11 CALC (8+9A..9C+10A..10E) Must = line 7 

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not Derived From SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid Annual

14D E F 4901 Expended Authority - Unpaid Annual

15A E F 4802 Undelivered Orders - Paid Annual

E F 4902 Expended Authority - Paid Annual

15B N/A

15 CALC (8 - 13 - 14C - 14D)
Budgetary Accounting

 IV-24 September 1996

FMS Form 2108, Year-end Closing Statement

Definite Borrowing Authority

Note: Ending balance means preclosing balance.

Column closing 

Number Balance Account Number and Title

Ending/

Post1 N/A

2 Provided by Treasury, in subsequent years

Also equals:

B 4149 Borrowing Authority Carried Forward

3 E 4141 Current-year Borrowing Authority Realized - Definite

E 4143 Actual Reductions to Borrowing Authority

E 4392 Rescissions

4 E 4145 Borrowing Authority Converted to Cash

5 N/A

6 Calculated as columns 2 ± 3-4 = 6:

Also equals:

P 4149 Borrowing Authority Carried Forward

7 N/A

8 N/A

9 P 4801 Undelivered Orders - Unpaid

10 N/A

11 E 4420 Unapportioned Authority - Pending Rescission

E 4430 Unapportioned Authority - OMB Deferral

P 4450 Unapportioned Authority - Available

CALC (6+7+8 = 9+10+11)
Borrowing Authority

 Borrowing authority is funded when disbursed. In practice, agencies may draw funds in accordance with 1

their own timetable.

 September 1996 IV-25

Section V

Entries for Indefinite Borrowing Authority

I. Entries to record anticipated and realized indefinite borrowing

authority and establish it as unapportioned or otherwise

unavailable

I-A. To record the borrowing authority.

4142 CY Borrowing Authority - Indefinite 

 4450 Unapportioned Authority - Available 

I-B. To record the drawing of cash to fund borrowing authority. P

1

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

I-C. To record the unavailability of a resource due to enacted legislation, prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4395 Authority Unavailable Pursuant to Public Law

I-D. To record subsequent availability of a resource previously recorded as

unavailable pursuant to public law.

4395 Authority Unavailable Pursuant to Public Law

 4450 Unapportioned Authority - Available
Budgetary Accounting

 IV-26 September 1996

I-E. To record the unavailability of a resource proposed by the President, but not yet

enacted into law, prior to apportionment. (May record in conjunction with

transaction I-A.)

4450 Unapportioned Authority - Available

 4420 Unapportioned Authority - Pending Rescission

I-F. To record subsequent availability of a resource previously recorded as

unavailable pending rescission.

4420 Unapportioned Authority - Pending Rescission

 4450 Unapportioned Authority - Available

I-G. To record the temporary unavailability of a resource mandated by OMB prior to

apportionment. (May record in conjunction with transaction I-A.)

4450 Unapportioned Authority - Available

 4430 Unapportioned Authority - OMB Deferral

I-H. To record subsequent availability of a resource previously recorded as

unavailable through OMB deferral.

4430 Unapportioned Authority - OMB Deferral

 4450 Unapportioned Authority - Available

I-I. To record rescissions proposed by the President and enacted by Congress. 

4420 Unapportioned Authority - Pending Rescission

 4392 Rescissions

I-J. To record enactment of rescission legislation the President has not proposed. 

4450 Unapportioned Authority - Available

 4392 Rescissions
Borrowing Authority

 September 1996 IV-27

I-K. To record anticipated downward adjustments (recoveries) of prior-year

obligations. A reduction to borrowing authority as a result of a downward

adjustment would only apply if the agency is not getting any new borrowing

authority. In an on-going program the unused borrowing authority would net

against borrowing authority needed to make new obligations. 

4310 Anticipated Recoveries of Prior-year Obligations 

 4044 Anticipated Reductions to Borrowing Authority

I-L. To realize reductions to borrowing authority.

4044 Anticipated Reductions to Borrowing Authority

 4143 Actual Reductions to Borrowing Authority

I-M. To record anticipated payments to Treasury as a result of a downward adjustment

(refund) of prior-year expended authority. P

4310 Anticipated Recoveries of Prior-year Obligations

 4047 Anticipated Payments to Treasury

I-N. To record realization of anticipated payments to Treasury. P

4047 Anticipated Payments to Treasury

 4147 Actual Payments to Treasury

II. Entries to record changes in status

II-A. Entries to record the apportionment of authority and subsequent changes in

status:

A-1. To record the appportionment of authority and subsequent changes in

status:

4450 Unapportioned Authority - Available

 4510 Apportionments - Available

A-2. To record an allotment of authority. 

4510 Apportionments - Available

 4610 Allotments - Realized Resources
Budgetary Accounting

 IV-28 September 1996

A-3. To record a commitment.

4610 Allotments - Realized Resources

 4700 Commitments

II-B. Entries for current-year undelivered orders and expended authority:

B-1. To record an undelivered order for authority not previously committed:

a. To record the undelivered order.

4510 Apportionments - Available

 4801 Undelivered Orders - Unpaid

B-2. To record an undelivered order for authority previously committed where:

a. The undelivered order is the same amount as the commitment.

4700 Commitments

 4801 Undelivered Orders - Unpaid

b. The undelivered order is less than the commitment.

4700 Commitments

 4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid

c. The undelivered order is more than the commitment:

4700 Commitments

4610 Allotments - Realized Resources

 4801 Undelivered Orders - Unpaid
Borrowing Authority

 September 1996 IV-29

B-3. To record expended authority committed with no undelivered order where:

a. The expended amount is the same amount as the commitment:

1. To record expended authority. P

4700 Commitments

 4902 Expended Authority - Paid

2. To fund the borrowing authority. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

b. The expended amount is less than the commitment:

1. To record expended authority. P

4700 Commitments

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

2. To fund the borrowing authority. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

c. The expended amount is more than the commitment:

1. To record the expended authority. P

4610 Allotments - Realized Resources

4700 Commitments

 4902 Expended Authority - Paid
Budgetary Accounting

 IV-30 September 1996

2. To fund the borrowing authority. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

B-4. To record expended authority with an undelivered order where:

a. The expended amount is the same as the undelivered order:

1. To record expended authority. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Unpaid

2. To fund the borrowing authority. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

b. The expended authority is less than the undelivered order:

1. To record expended authority in the new amount. P

4801 Undelivered Orders - Unpaid

 4610 Allotments - Realized Resources

 4902 Expended Authority - Paid

2. To fund the borrowing authority. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash
Borrowing Authority

 September 1996 IV-31

c. The expended authority is more than the undelivered order:

1. To record the expended authority. P

4610 Allotments - Realized Resources

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

2. To fund the borrowing authority. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

II-C. Entries for prior-year undelivered orders and expended authority: (Normally,

make entry I-L or I-N to anticipate downward adjustments of authority.)

C-1. To record expended authority with an undelivered order where:

a. The expended amount is the same as the undelivered order. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

b. The expended amount is less than the undelivered order, and:

1. The downward adjustment was anticipated:

 a. To expend the authority in the new amount. P

4801 Undelivered Orders - Unpaid 

 4902 Expended Authority - Paid

 b. To record the anticipated downward adjustment.

4870 Downward Adjustments of Prior-year Undelivered Orders

 4310 Anticipated Recoveries of Prior-year Obligations
Budgetary Accounting

 Any indefinite borrowing authority not obligated must be withdrawn. Some agencies net the returned 1

authority against authority needed for new obligations.

 IV-32 September 1996

 c. To fund authority for the amount expended.P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

c. The downward adjustment was anticipated. The adjustment is more 

than the balance of the anticipated recovery. [Make all entries in 1 above,

except replace b. with entry below. For entries c. and d., use the portion of

the adjustment that was anticipated.] 

4870 Downward Adjustments of Prior-year Undelivered Orders

 4143 Actual Reductions to Borrowing Authority 1

 4310 Anticipated Recoveries of Prior-year Obligations

d. The downward adjustment was unanticipated:

1. To expend the authority. P

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

2. To record an unanticipated downward adjustment of

obligations. 

4870 Downward Adjustments of Prior-year Undelivered Orders

 4143 Actual Reductions to Borrowing Authority 1

3. To fund authority for amount expended. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash
Borrowing Authority

 September 1996 IV-33

e. The expended amount is more than the undelivered order:

1. To record the upward adjustment and expend the authority. P

4610 Allotments - Realized Resources

 4880 Upward Adjustments of Prior-year Undelivered

Orders

(and)

4801 Undelivered Orders - Unpaid

 4902 Expended Authority - Paid

2. To fund borrowing authority for the amount expended. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

C-2. To record a downward adjustment of prior-year expended authority that:

a. Was anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

b. Was anticipated and the adjustment is more than the balance of the 

anticipated resource: (Some agencies may credit the entire amount to the

anticipated account. Report a credit balance of the account on line 10d of

the SF-133.)

1. To record the adjustment. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations
Budgetary Accounting

 IV-34 September 1996

2. To change the status from apportioned to allotted for the

amount of the credit balance in the anticipated account in

above entry.

4510 Apportionments - Available

 4610 Allotments - Realized Resources

c. Was not anticipated. P

4971 Downward Adjustments of Prior-year Expended Authority

- Refunds

4979 Downward Adjustments of Prior-year Expended Authority

- Other

 4310 Anticipated Recoveries of Prior-year Obligations

C-3. To record an upward adjustment to prior-year expended authority:

a. To record an upward adjustment. P

4610 Allotments - Realized Resources

 4980 Upward Adjustments of Prior-year Expended

Authority

b. To fund borrowing authority for amount of adjustment. P

4148 Resources Realized from Borrowing Authority

 4145 Borrowing Authority Converted to Cash

III. Closing entries

III-A. To record consolidation of:

A-1. Actual net funded resources.

4147 Actual Payments to Treasury

4201 Total Actual Resources

 4148 Resources Realized from Borrowing Authority
Borrowing Authority

 Closing this account into 4201 assumes that the authority is permanently unavailable. 1

 Closing this account into 4450 assumes the authority will become available at some point. 2

 September 1996 IV-35

A-2. Actual net unfunded resources.

4143 Actual Reductions to Borrowing Authority

4145 Borrowing Authority Converted to Cash

4149 Borrowing Authority Carried Forward (debit or credit) (to

the extent needed for obligations).

4392 Rescissions

4395 Authority Unavailable Pursuant to Public Law 1

 4142 Current-year Borrowing Authority Realized -

Indefinite

III-B. To record consolidation of unapportioned resources. (Use 4310 only in year 2

and later.)

4044 Anticipated Reductions to Borrowing Authority

4047 Anticipated Payments to Treasury

4395 Authority Unavailable Pursuant to Public Law 2

4420 Unapportioned Authority - Pending Rescission

4430 Unapportioned Authority - OMB Deferral

4510 Apportionments - Available

4700 Commitments 

 4310 Anticipated Recoveries of Prior-year Obligations

 4450 Unapportioned Authority - Available (debit or

credit)
Budgetary Accounting

 IV-36 September 1996

III-C. To close expended authority and related adjustments. (Use adjustment accounts

only in year 2 and later.)

4902 Expended Authority (debit or credit) - Paid

4980 Upward Adjustments of Prior-year Expended Authority

 4201 Total Actual Resources

 4971 Downward Adjustments of Prior-year Expended

Authority - Refunds

 4979 Downward Adjustments of Prior-year Expended

Authority - Other

III-D. To close upward and downward adjustments of undelivered orders. (Use only in

year 2 and later.) 

4801 Undelivered Orders (debit or credit) - Unpaid

4880 Upward Adjustments of Prior-year Undelivered Orders 

 4870 Downward Adjustments of Prior-year Undelivered

Orders

At this point the accounting equation would be:

4149 Borrowing Authority Carried Forward + 4201 Total Actual Resources

=

4801 Undelivered Orders - Unpaid

+

4802 Undelivered Orders - Paid

+

4901 Expended Authority - Unpaid

 

 
Borrowing Authority

 September 1996 IV-37

Section VI

Indefinite Borrowing Authority: 

Crosswalks to Key Reports

This section contains crosswalks from year) or final (last filing for the year) SF-133's;

budgetary accounts in the conceptual framework and additional information required to properly

to the lines of key budgetary reports on which they select accounts and amounts to be used.

would be reported. 

The reports illustrated here include the SF133, "Report on Budget Execution" and the FMS2108, "Year-End Closing Statement."

Two SF-133 crosswalks are provided: The reports for which crosswalks are

 No-year Borrowing authority -

indefinite for the first year; and

 No-year borrowing authority -

indefinite for subsequent years.

These crosswalks contain information on

which accounts track to applicable lines; what

balances are reported or used in computations (the

beginning or the pre-closing balances); whether

the accounts are applicable to interim (during the

Finally, a single FMS-2108 crosswalk is

provided showing the accounts with balances

tracking to the form for any given year. 

illustrated require proprietary information as well

as budgetary information. Readers are reminded of

the caveat in Chapter I, that because this

document covers only budgetary accounting, only

budgetary references are provided in the

crosswalks here.

In addition, the FMS-2108 crosswalks only

illustrate columns that can be derived from the

budgetary accounts.
Budgetary Accounting

 IV-38 September 1996

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/

Number Balance Final Account Number and Title

Beginning/ Additional

Information

Required

1A N/A

1B E I/F 4142 Current-Year Borrowing Authority 

 Realized - Indefinite

E I/F 4392 Rescissions

1C N/A

1D N/A

1E N/A

2A N/A

2B N/A

3A1 N/A

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A N/A

4B N/A

5 E I/F 4395 Authority Unavailable

 - Pursuant to Public Law

6C E I/F 4147 Actual Payments to Treasury

6E E I/F 4396 Authority Permanently Unavailable

Pursuant to Public Law

6F E I 4047 Anticipated Payments to Treasury
Borrowing Authority

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/

Number Balance Final Account Number and Title

Beginning/ Additional

Information

Required

 September 1996 IV-39

7 CALC (1A..1D + 2A..2B + 3A..3C + Must = line 11

 4A..4C + 5 + 6)

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E I/F 4802 Undelivered Orders - Paid Category A. Direct

E I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

8B E I/F 4801 Undelivered Orders - Unpaid Category B. Direct

Sub Category 1..n

E I/F 4802 Undelivered Orders - Paid Category B. Direct

Sub Category 1..n

E I/F 4901 Expended Authority - Unpaid Category B. Direct

Sub Category 1..n

E I/F 4902 Expended Authority - Paid Category B. Direct

Sub Category 1..n

8C E I/F 4801 Undelivered Orders - Unpaid Not Subject to

Apport

E I/F 4802 Undeliverred Orders - Paid Not Subject to

Apport

E I/F 4901 Expended Authority - Unpaid Not Subject to

Apport

E I/F 4902 Expended Authority - Paid Not Subject to

Apport

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources Thru Current Period

E I 4700 Commitments Thru Current Period
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 1 of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/

Number Balance Final Account Number and Title

Beginning/ Additional

Information

Required

 IV-40 September 1996

9A2 E I 4590 Apportionments - Unavailable Antic. Unavail.Thru

Current Period

9B E I 4620 Other Funds Available

9C Used Only With Prior OMB Approval

10A E I 4510 Appportionments - Available Subsequent Periods

E I 4590 Apportionments - Unavailable Subsequent Periods

10B E I 4430 Unapportioned Authority - OMB 

 Deferral

10C E I 4420 Unapportioned Authority - Pending 

 Rescission

10D E I/F 4450 Unapportioned Authority

E I/F 4630 Funds Not Available for 

 Commitment/Obligation

11 CALC (8 + 9A..9C + 10A..10E) Must = Line 7

12 N/A

13 Not Derived from SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undelivered Orders - Unpaid Annual

14D E F 4901 Expended Authority - Unpaid Annual

15A E F 4802 Undelivered Orders - Paid Annual

E F 4902 Expended Authority - Paid Annual

15B N/A

15 CALC Line 8 - 13 - 14C - 14D
Borrowing Authority

 September 1996 IV-41

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

1A N/A

1B N/A

1C N/A

1D N/A

1E N/A

2A B I/F 4201 Total Acutal Resources Added 

E I/F 4392 Rescissions Prior-Year

Authority Only;

Subtracted

B I/F 4149 Borrowing Authority Carried Added

 Forward

B I/F 4801 Undelivered Orders - Unpaid Subtraction

B I/F 4901 Expended Authority - Unpaid Subtraction

2B N/A

3A1 E I/F 4971 Downward Adjustments of Prior- 

 Year Expended Authority - Refunds

3A2 N/A

3B1 N/A

3B2 N/A

3C1 N/A

3C2 N/A

4A E I/F 4870 Downward Adjustments of Prior-year

 Undelivered Orders
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 IV-42 September 1996

E I/F 4979 Downward Adjustments of Prior-year

 Expended Authority - Other 

4B E I 4310 Anticipated Recoveries Net debit balance

 of Prior-year Obligations

4C N/A

5 E I/F 4395 Authority Unavailable 

 - Pursuant to Public Law

6C E I/F 4147 Actual Payments to Treasury

6D E I/F 4143 Actual Reductions toBorrowing 

 Authority

6E E I/F 4396 Authority Permanently Unavailable 

 Pursuant to Public Law

6F E I 4044 Anticipated Reductions

 to Borrowing Authority

E I/F 4047 Anticipated Reductions to Borrowing 

 Authority

7 CALC (1A..1D + 2A..2B + 3A.. Must = line 11

 3C + 4A..4C + 5 + 6)

8A E I/F 4801 Undelivered Orders - Unpaid Category A. Direct

E I/F 4802 Undelivered Orders - Paid Category A. Direct

E I/F 4901 Expended Authority - Unpaid Category A. Direct

E I/F 4902 Expended Authority - Paid Category A. Direct

E I/F 4880 Upward Adjustments of Prior-Year Category A. Direct

 Undelivered Orders

E I/F 4980 Upward Adjustments of Prior-Year Category A. Direct

 Expended Authority
Borrowing Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 IV-43

8B E I/F 4801 Undelivered Orders - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4802 Undelivered Orders - Paid Category B. Direct

Sub Category 1..N

E I/F 4901 Expended Authority - Unpaid Category B. Direct

Sub Category 1..N

E I/F 4902 Expended Authority - Paid Category B. Direct

Sub Category 1..N

E I/F 4880 Upward Adjustments of Prior-Year Category B. Direct

 Undelivered Orders Sub Category 1..N

E I/F 4980 Upward Adjustments of Prior-Year Category B. Direct

 Expended Authority Sub Category 1..N

8C E I/F 4801 Undelivered Orders - Unpaid Not Subject to

Apport

E I/F 4802 Undelivered Orders - Paid Not Subject to

Apport

E I/F 4901 Expended Authority - Unpaid Not Subject to

Apport

E I/F 4902 Expended Authority - Paid Not Subject to

Apport

E I/F 4880 Upward Adjustments of Prior-Year Not Subject to

 Undelivered Orders Apport

E I/F 4980 Upward Adjustments of Prior-Year Not Subject to

 Expended Authority Apport

9A1 E I 4510 Apportionments - Available Thru Current Period

E I 4610 Allotments - Realized Resources Thru Current Period

E I 4700 Commitments Thru Current Period
Budgetary Accounting

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 IV-44 September 1996

9A2 E I 4590 Apportionments - Unavailable Anticipated

Unavailable Thru

Current Period

9B E I 4620 Other Funds Available

9C Used Only with Prior OMB Approval

10A E I 4510 Apportionments - Available Subsequent periods

E I 4590 Apportionments - Unavailable Subsequent periods

10B E I 4430 Unapportioned Authority OMB 

 Approval

10C E I 4420 Unapportioned Authority 

 Pending Rescission

10D E I/F 4450 Unapportioined Authority

E I/F 4630 Funds Not Available for 

Commitment/Obligation

11 CALC (8 + 9A..9C + 10A..10E) Must = line 7

12 B F 4801 Undelivered Orders - Unpaid

B F 4901 Expended Authority - Unpaid

13 Not Derived From SGL Accounts

14A N/A

14B N/A

14C E F 4801 Undeliverred Orders - Unpaid Annual

14D E F 4901 Expended Authority - Unpaid Annual

15A E F 4802 Undeliverd Orders - Paid Annual

E F 4902 Expended Authority - Paid Annual
Borrowing Authority

Standard Form 133, Report on Budget Execution

Year 2 and Later of Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Line Ending Interim/ Information

Number Balance Final Account Number and Title Required

Beginning/ Additional

 September 1996 IV-45

15B N/A

15 CALC Line 8 - 13 - 14C - 14D
Budgetary Accounting

 IV-46 September 1996

FMS Form 2108, Year-end Closing Statement

Indefinite Borrowing Authority

Note: Ending balance means preclosing balance.

Column closing

Number Balance Account Number and Title

Ending/

Post1 N/A

2 Provided by Treasury in year 2 and later

Also = 4139 Contract Authority Carried Forward

3 E 4142 Current-year Borrowing Authority Realized - Indefinite

4 E 4145 Borrowing Authority Converted to Cash

5 E 4143 Actual Reductions to Borrowing Authority

E 4392 Rescissions

6 Calculated as columns 2±3-4=6, also equals:

Also equals:

P 4149 Borrowing Authority Carried Forward

7 N/A

8 N/A

9 P 4801 Undelivered Orders - Unpaid

10 N/A

11 Should equal zero

CALC as (6+7+8=9+10+11)