Indicate whether each of the following is a Proprietary (P), or Budget (B) account for federal agencies and explain why each would be classified as Proprietary or Budget accounts. .

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

Please explanations for each please outline the difference between proprietary accounts and budgetary accounts.