Indicate whether each of the following is a Proprietary (P), or Budget (B) account for federal agencies and .

1. Accounts payable
2. Accumulated depreciation
3. Commitments
4. Cumulative results of operations
5. Disbursements in transit
6. Fund balance with treasury
7. Office materials and supplies
8. Undelivered orders
9. Unexpended appropriations
10. Other appropriations realized

****explain why each would be classified as Proprietary or Budget accounts****