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12-24. (Use of the budgetary accounts) Following are some basic budgetary accounts used in federal accounting: Other appropriations realized Unapportioned authority Apportionment Allotments-realized resources Commitments

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12-24. (Use of the budgetary accounts) Following are some basic budgetary accounts used in federal accounting: Other appropriations realized Unapportioned authority Apportionment Allotments-realized resources Commitments Undelivered orders-obligations, unpaid Delivered orders-obligations, unpaid Delivered orders - obligations, paid Determine which account title best describes each of the following situations: 1. Spending authority allotted but not yet committed 2. Resources obligated, but goods or services not yet received 3. Spending authority apportioned but not yet allotted to an agency 4. Amounts paid for services and goods received 5. Spending authority appropriated but not yet apportioned by the OMB 6. Amounts due or accrued for services and goods received

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