An appropriation that has expired a. is reported by a federal agency as unapportioned authority. b. is

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An appropriation that has expired

a. is reported by a federal agency as unapportioned authority.

b. is reported by a federal agency as unexpended appropriations.

c. is reported by a federal agency as unobligated allotments.

d. is not reported by a federal agency in any of its net position accounts.

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Governmental And Nonprofit Accounting

ISBN: 9781292040080

10th International Edition

Authors: Robert J. Freeman, Craig D. Shoulders, Gregory S. Allison, G. Robert Smith

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