USSGL Part 1 Section III: Transactions
USSGL implementation guidance; USSGL Budgetary Accounting Guide . Budgetary Entry . Debit 445000 Unapportioned Authority . Credit 459000 Apportionments - Anticipated Resources - Programs Subject to Apportionment . Proprietary Entry . None . A119 To record anticipated resources in programs exempt from apportionment. ................
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