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