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In a recent year, the Commission received an appropriation of $100 million. Of this amount, it spent only $80 million. Assuming that the appropriation does

In a recent year, the Commission received an appropriation of $100 million. Of this amount, it spent only $80 million. Assuming that the appropriation does not lapse, how would the unspent $20 million be reported on the Commission's year-end balance sheet?

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