In fiscal year 2019, an account titled Expenditures-2018 represents:

1. The amounts of purchase orders issued in 2018 that were intended to be paid in full from appropriations for 2019
2. Excess expenditures in 2018 that will be offset against appropriations for 2019
3. Goods for services received in 2018 which the government has no record of ordering
4. Amount of expenditures for goods ordered in 2018 that were received in 2019 and chargeable to appropriations from 2016