Budget Tracking Amounts

As part of the initial analysis necessary to configure budget control an effort to determine, define, and configure the types of accounting and procurement transactions that need to be controlled or tracked on budgets is required . CGI Advantage includes over 30 pre-defined budget tracking amount fields for budget tracking purposes. Examples of delivered budget tracking amount fields include Adopted, Current Budget, Pre-Encumbered, and Cash Expenses.

Budget tracking amount fields often called "buckets" are used to track different kinds of activities such as budget modifications, accumulation of accounting transactions, and calculated amounts of transactions posted against a budget amount. Each pre-defined budget amount field is defined on the Budget Tracking Amount (BUDTAM) configuration page. Not all budget amounts are displayed online and many should not have the online options changed because the online options do not apply to all amounts. A filter on the page selects only amounts that are stand alone and updated by only final transactions. Also displayed are calculated amounts that have a formula that can be defined. Other amounts that are automatically calculated by the application without formula variants are not displayed. Not all fields are editable as those that should not be changed are protected.

Field ID – A required identification number that defines the budget amount with an ID that is then used in other budget configurations.
Field Name – A required text description that identifies the amount online and in reports.
Field Type – A required classification of budget amount – Budget, Expense, or Revenue – that is used by system processing when making budget updates and control evaluations.
Formula ID – An identification assigned to a calculated budget amount formula on the Budget Formula Administration configuration page, which is associated with the calculated budget amount on the Budget Tracking Amounts configuration page in order to define how the system should calculate the amount.
Include Pending Increases – A flag to select when pending increases to a stand alone budget amount are to be considered as actual budget line updates. If checked, the system will reflect that pending increase amount plus the accepted amount when viewing a Budget Level Inquiry page. Also, the system will evaluate future constraint checks with that budget amount with both the accepted and the pending increase included.
Include Pending Decreases – A flag to select when pending decreases to a stand alone budget amount are to be considered as actual budget line updates. If checked, the system will reflect that pending decrease amount plus the accepted amount when viewing a Budget Level Inquiry page. Also, the system will evaluate future constraint checks with that budget amount with both the accepted and the pending decrease included.
Needs Initialization – An indication that something fundamental with how the application determines what the amount represents has changed and needs to be addressed by a system administrator.

More Info More Info

For every stand alone budget amount, there are two accompanying amounts. Pending Increases and Pending Decreases. Transactions with the Pending submit phase will update one of these amounts upon validation and not the 'accepted' amount, even if a workflow rule is not met. The system will then execute all controls that apply to the budget line. If those controls are to consider the amount from that transaction upon validation, then the include flag should be selected. Additionally, if a workflow rule is met and the transaction does go to pending status and the budget line should be increased or decreased by the amount of that pending transaction, then the include flag should be selected.

The functionality just described would be put to use if there was $1000 available on a budget line and five payment requests were to be entered against that budget line for $300 each. Given a pending submit phase on the Transaction Control (DCTRL) page and a workflow rule being met on each, then the first three transactions will accept and the last two will fail. This functionality must be weighed against the desire to get all five transactions into workflow and let the approvers decide which three will be submitted to final for disbursement and which two will not. Additionally, when approvals are slow in being applied, one transaction that is eventually rejected will withhold funds from others that would be approved if allowed to get to pending.

Note: If a pending amount is to be considered for an amount that is often updated by a transaction that would be closing out part or all of a referenced transaction that updated another bucket, then the opposite pending flag should be selected for the referenced bucket. If not, then the liquidation of that budget amount will not be considered with the recording of the new budget amount.

Examples of Delivered Budget AmountsExamples of Delivered Budget Amounts

Each description of a budget amount given in the next section is put in terms of the most prevalent types of updates or the most used formula. Please note that some budget inquiry pages may not display all amounts in the following table for a given type of budget. Please verify on Configure Page (DESIGNER) whether there are any hidden amounts that need made visible (that is, Priority Extension changed from Tertiary to Primary or Secondary).

There is not always an event type and posting code delivered to update each stand-alone budget amount. Some will require setup in order to use on a budget or accounting transaction.

Budget Amounts

The following table lists the amounts typically found in the Budgeted Amounts or Availability Amounts section of the inquiry pages for all types of budgets. Some may be present and not visible, even if using Configure Page as they are there to support budget guidelines. However, as noted in many, not all amounts are available on all structures.

Name, ID, Data Attribute

Definition

Pending Amounts Attribute (ID)

Adopted (1)

(ADPT_AM)

The original amount approved by the governing body for central and departmental spending budgets.

PEND_INCR_1 (101),
PEND_DCRS_1 (201)

Allocated (2)

(ALOC_AM)

An optional amount used when some amount initially budgeted needs to be held back. It is a set amount and not based on a reservation percentage. Use requires a specific formula for Original Budget.

PEND_INCR_2 (102),
PEND_DCRS_2 (202)

Amendments (3)

(AMND_AM)

An adjustment made after the initial budget is adopted that is additional authority that is not from a transfer.

PEND_INCR_3 (103),
PEND_DCRS_3 (203)

Carry Forward (4)

(CF_AM)

The amount of expense budget authority brought forward from the prior year either as unspent budget authority or authority to cover rolled encumbrances.

PEND_INCR_4 (104),
PEND_DCRS_4 (204)

Original Budget (5)

(ORIG_BUD_AM)

A calculation of the total amount allocated for spending initially.

Calculated amount

Current Budget (6)

(CURR_BUD_AM)

A calculation of the total amount for spending after all budget adjustments have been made.

Calculated amount

Reversions (8)

(RVRS_AM)

The amount of expense budget authority taken out of one year and carried forward into the next for either unused budget or to cover rolled encumbrances.

PEND_INCR_8 (108),
PEND_DCRS_8 (208)

Transfer Out (9)

(XFERO_AM)

An amount of an expense budget transferred out to another line. Increasing this amount decreases current budget availability.

PEND_INCR_9 (109),
PEND_DCRS_9 (209)

Transfer In (10)

(XFERN_AM)

An amount of expense budget transferred into a line from another.

PEND_INCR_10 (110),
PEND_DCRS_10 (210)

Expected Revenue (20)

(EXPT_REV_AM)

This amount is the simplest method for revenue estimation that is used in a limited number of budget structures.

PEND_INCR_20 (120),
PEND_DCRS_20 (220)

Awarded (21)

(AWD_AM)

This amount is key to the Front-End Split process as it is the primary amount of budget availability for that process.

PEND_INCR_21 (121),
PEND_DCRS_21 (221)

Adopted (29)

(ADPT_REV_AM)

This amount is the initial estimation of revenue when using the more detailed breakdown of revenue budget amounts, as opposed to the single Expected Revenue amount.

PEND_INCR_29 (129),
PEND_DCRS_29 (229)

Allocated (30)

(ALOC_REV_AM)

An optional amount used when some amount initially budgeted needs to be held back. It is a set amount and not based on a reservation percentage. Use requires a specific formula for Original Revenue Budget.

PEND_INCR_30 (130),
PEND_DCRS_30 (230)

Amendments (31)

(AMND_REV_AM)

An adjustment made after the initial budget is adopted that is a change in estimation that is not from a transfer.

PEND_INCR_31 (131),
PEND_DCRS_31 (231)

Carry Forward (32)

(CF_REV_AM)

The amount of estimated revenue budget authority brought forward from the prior year either as uncollected budget authority or authority to cover rolled receivables.

PEND_INCR_32 (132),
PEND_DCRS_32 (232)

Original Budget (33)

(ORIG_REV_BUD_AM)

A calculation of the total amount estimated revenue initially.

Calculated amount

Current Budget (34)

(CURR_REV_BUD_AM)

A calculation of the total amount of estimated revenue after all budget adjustments have been made.

Calculated amount

Reversions (35)

(RVRS_REV_AM)

The amount of expected revenues taken out of one year and carried forward into the next for either unused budget or to cover rolled receivables.

PEND_INCR_35 (135),
PEND_DCRS_35 (235)

Transfer Out (36)

(XFERO_REV_AM)

An amount of expected revenues transferred out to another line. Increasing this amount decreases current budget availability.

PEND_INCR_36 (136),
PEND_DCRS_36 (236)

Transfer In (37)

(XFERN_REV_AM)

An amount of expected revenues transferred into a line from another.

PEND_INCR_37 (137),
PEND_DCRS_37 (237)

Unrecognized Revenue (38)

(UNREC_REV_AM)

The calculation of the difference between the current revenue budget amount and the amount of collected earned revenue, representing how much remains to be collected against what was estimated.

Calculated amount

Actual Expenses (39)

(ACTU_EXP_AM)

The sum of accrued and cash expenses.

Calculated amount

Linked Expected Revenue (42)

(LNK_EXPT_REV_AM)

For those expense budgets linked to a revenue budget to fund spending, this is the sum Expected Revenue from linked revenue budget lines.

There is a very limited number of structures with this amount.

Calculated amount

Linked Total Revenue (43)

(LNK_TOT_REV_AM)

For those expense budgets linked to a revenue budget to fund spending, this is the sum of Total Revenue from linked revenue budget lines.

There is a very limited number of structures with this amount.

Calculated amount

Linked Collected Revenue (44)

(LNK_COLLERN_REV_AM)

For those expense budgets linked to a revenue budget to fund spending, this is the sum of Total Revenue from linked revenue budget lines.

There is a very limited number of structures with this amount.

Calculated amount

Amended Expected Revenue (45)

(AMND_EXP_REV_AM)

When using expected revenue for estimations, this amount is used to capture changes in the original estimation.

There are a limited number of structures with this capability.

PEND_INCR_45 (145),
PEND_DCRS_45 (245

Current Expected Revenue (46)

(CURR_EXP_REV_AM)

When using expected and amended expected revenue amounts, this is the sum of those two.

There is a very limited number of structures with this amount.

Calculated amount

Total Budget (47)

(TOT_BUD_AM)

A calculation is often the sum of Current (expense) Budget and Current Expected Revenue.

There is a very limited number of structures with this amount.

Calculated amount

Split Availability (48)

(SPLIT_AVAIL_AM)

This calculation is shown only on budget structures that control Front-End Split so that a user can see how much is available for a Funding Profile or Line.

Calculated amount

Actual PY (49)

(ACTU_PY_AM)

This is an open amount of spending with no preset meaning. There is no delivered data that updates amount.

There is a very limited number of structures with this amount.

PEND_INCR_49 (149),
PEND_DCRS_49 (249)

Budget PY (50)

(BUD_PY_AM)

This is an open amount of expense budget with no preset meaning. There is no delivered data that updates amount.

There is a very limited number of structures with this amount.

PEND_INCR_50 (150),
PEND_DCRS_250 (250)

Available Balance (503)

(AVAIL_BAL)

A calculation used when a different availability amount is needed, such as allocated budget plus linked collected earned revenue.

There is a very limited number of structures with this amount.

Calculated amount

Uncommitted – Alternate (504)

(UCOMIT_AM_1)

A calculation used when a different availability amount is needed where available balance is used instead of current budget for an uncommitted amount.

There is a very limited number of structures with this amount.

Calculated amount

Unobligated - Alternate (505)

(UOBLG_AM_1)

A calculation used when a different availability amount is needed where available balance is used instead of current budget for an unobligated amount.

There is a very limited number of structures with this amount.

Calculated amount

Expense Budget Reserve (509)

(RS_EXP_AM)

An amount available to reduce current (expense) budget by a set amount instead of a percentage.

There is a very limited number of structures with this amount.

PEND_INCR_509 (510),
PEND_DCRS_509 (511)

Available Balance – Alternate (515)

(AVAIL_BAL_1)

A calculation when a different availability amount is needed, such as allocated budget plus linked total revenue.

There is a very limited number of structures with this amount.

Calculated amount

Available Resources (531)

(AVAL_RSRC_AM)

A calculation of authorized restricted revenue amounts, unauthorized restricted amounts, encumbrance revenue roll amounts, and special expense credits.

There is a very limited number of structures with this amount.

Calculated amount

Excess Revenue (532)

(EX_REV_AM)

A calculation of how much available resources exceed current budget, which is excess revenue available to a budget line with authority to spend that revenue.

There is a very limited number of structures with this amount.

Calculated amount

Current Budget w/Excess Revenue (533)

(CUR_BUD_WEX_REV_AM)

A calculation of current budget and excess revenue to determine an available budget amount from which to subtract various combinations of spending amounts to present different amounts of remaining budget for those budget lines that are authorized to spend excess revenue.

There is a very limited number of structures with this amount.

Calculated amount

Unallotted (545)

(UNALOT_AM)

A calculation of how much current budget at a parent budget line has not been allotted by using the total allotment amount.

There is a very limited number of structures with this amount.

Calculated amount

Total Allotment (546)

(TOT_ALOT_AM)

An amount representing how much of budget line has been allotted.

There is a very limited number of structures with this amount.

PEND_INCR_546 (547),
PEND_DCRS_546 (548)

Obligation Ceiling (1002)

(OBLI_CEIL_AM)

A calculation for availability that includes current modified budget, beginning balance, transfers out and in, planned savings, net linked collected earned revenue, allocated, and balance forward.

There is a very limited number of structures with this amount.

Calculated amount

Expenditure Ceiling (1003)

(EXP_CEIL_AM)

A calculation for availability that includes YTD allotment, net linked collected earned revenue, allocated and awarded.

There is a very limited number of structures with this amount.

Calculated amount

Unexpended (1004)

(UNEXP_AM)

A calculation for availability that includes expenditure ceiling and total expenses.

There is a very limited number of structures with this amount.

Calculated amount

Uncommitted Estimated Receipts (1005)

(UCOMIT_EST_RCPT_AM)

A calculation for availability that includes budgetary estimated receipts less pre-encumbrances, encumbrances, accrued expenses, and cash expenses.

There is a very limited number of structures with this amount.

Calculated amount

Beginning Balance (1006)

(BGN_BAL_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1006 (1106),
PEND_DCRS_1006 (1206)

Current Modified Budget (1007)

(CURR_MOD_BUD_AM)

A calculation for an alternative to current budget for reimbursement budget structures: current budget plus amendments plus awarded.

There is a very limited number of structures with this amount.

Calculated amount

YTD Allotment Amount (1008)

(ALOT_YTD_AM)

A calculation of current budget at allotment lines where the allotment period is equal to or before the current period.

There is a very limited number of structures with this amount.

Calculated amount

Planned Savings (1009)

(PLND_SVG_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1009 (1109),
PEND_DCRS_1009 (1209)

Balance Forward (1010)

(BAL_FRWD_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1010 (1111),
PEND_DCRS_1010 (1211)

Budgetary Estimated Receipts (1011)

(BUD_EST_RCPTS_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1011 (1111),
PEND_DCRS_1011 (1211)

Available Cap (1012)

(AVAIL_CAP_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1012 (1112),
PEND_DCRS_1012 (1212)

Revenue Beginning Balance (1013 )

(REV_BGN_BAL_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1013 (1113),
PEND_DCRS_1013 (1213)

Revenue Balance Forward (1014 )

(REV_BAL_FRWD_AM)

This is an open-use budgetary amount.

There is a very limited number of structures with this amount.

PEND_INCR_1014 (1114),
PEND_DCRS_1014 (1214)

Net Link Collected Earned Revenue (1016)

(NET_LNK_COLLREV_AM)

An alternative to linked collected earned revenue that accounts for floor, ceiling, and percentage link attributes.

There is a very limited number of structures with this amount.

Calculated amount

Total Allotted (1017)

(ALOT_SUM_1)

A calculation of current budget at allotment lines to determine if the entire budget line has been allotted.

There is a very limited number of structures with this amount.

Calculated amount

YTD Allotments (1018)

(ALOT_YTD_AM)

A calculation of current budget at allotment lines where the allotment period is equal to or before the current period. It is a duplicate of 1008.

There is a very limited number of structures with this amount.

Calculated amount

Sum of Child Adopted (301)

(CHILD_SUM_1)

When parent and children expense budget lines should have consistency with the adopted amount, this calculation at the parent budget level is used to ensure the children equal or are less than the parent.

PEND_INCR_SUM_1 (401),
PEND_DCRS_SUM_1 (501)

Sum of Child Allocated (302)

(CHILD_SUM_2)

When parent and children expense budget lines should have consistency with the al allocated amount, this calculation at the parent budget line is used to ensure the children equal or are less than the parent.

PEND_INCR_SUM_2 (402),
PEND_DCRS_SUM_2 (502)

Sum of Child Original Budget (303)

(CHILD_SUM_3)

When parent and children expense budget lines should have consistency with the original budget, this calculation at the parent budget line is used to ensure the children equal or are less than the parent.

Calculated amount

Sum of Child Current Budget (304)

(CHILD_SUM_4)

When parent and children expense budget lines should have consistency with the current budget, this system-calculated amount at the parent budget level is used to ensure the children equal or are less than the parent.

Calculated amount

Sum of Child Current Budget (305)

(CHILD_REV_SUM)

When parent and children revenue budget lines should have consistency with the current budget, this calculation at the parent budget level is used to ensure the children equal or are less than the parent.

Calculated amount

Uncommitted w/Excess Revenue (534)

(UCOMIT_WEX_REV_AM)

An alternate calculation of availability as available resources plus special revenue credits less pre-encumbrances, encumbrances, accrued expenses, and cash expenses.

There is a very limited number of structures with this amount.

Calculated amount

Unobligated w/Excess Revenue (535)

(UOBLG_WEX_REV_AM)

An alternate calculation of availability as available resources plus special revenue credits less encumbrances, accrued expenses, and cash expenses.

There is a very limited number of structures with this amount.

Calculated amount

Unexpended Accrued w/Excess Revenue (536)

(UEXP_ACR_WEXREV_AM)

An alternate calculation of availability as available resources plus special revenue credits less accrued and cash expenses.

There is a very limited number of structures with this amount.

Calculated amount

Unexpended Cash w/Excess Revenue (537)

(UEXP_CSH_WEXREV_AM)

An alternate calculation of availability as available resources plus special revenue credits less cash expenses.

There is a very limited number of structures with this amount.

Calculated amount

Unauthorized Restricted Revenue In (525)

(UAUT_RSTREV_IN_AM)

The amount of revenue available from prior year brought forward with a budget transaction for reporting purposes.

There is a very limited number of structures with this amount.

PEND_INCR_525 (526),
PEND_DCRS_525 (527)

Unauthorized Restricted Revenue Out (528)

(UAUT_RSTREV_OUT_AM)

The amount of revenue carried forward to the subsequent year with a budget transaction for reporting purposes.

There is a very limited number of structures with this amount.

PEND_INCR_528 (529),
PEND_DCRS_528 (530)

Authorized Restricted Revenue In (519)

(AUT_RSTREV_IN_AM)

The amount of revenue available from the prior year that was brought forward with a budget transaction to fund spending.

There is a very limited number of structures with this amount.

PEND_INCR_519 (520),
PEND_DCRS_519 (521)

Authorized Restricted Revenue Out (522)

(AUT_RSTREV_OUT_AM)

The amount of revenue available that was transferred out the next year with a budget document to fund spending.

There is a very limited number of structures with this amount.

PEND_INCR_522 (523),
PEND_DCRS_522 (524)

Encumbrance Revenue Roll In (539)

(ENC_REV_RL_IN_AM)

An amount of revenue carried forward from the prior year that was brought forward to cover a rolled qualifying encumbrance.

There is a very limited number of structures with this amount.

PEND_INCR_539 (540),
PEND_DCRS_539 (541)

Encumbrance Revenue Roll Out (542)

(ENC_REV_RL_OUT_AM)

An amount of revenue reverted from the current year to cover a qualifying encumbrance rolled forward.

There is a very limited number of structures with this amount.

PEND_INCR_542 (543),
PEND_DCRS_542 (544)

Special Expense Credit (516)

(SPL_EXP_CR_AM)

An amount to record cash expense credits separately from the cash expenses amount.

There is a very limited number of structures with this amount.

PEND_INCR_516 (517),
PEND_DCRS_516 (518)

Available Resources (531)

(AVAL_RSRC_AM)

A calculation of authorized restricted revenue amounts, unauthorized restricted amounts, encumbrance revenue roll amounts, and special expense credits.

There is a very limited number of structures with this amount.

Calculated amount

Variance (538)

(VARIANCE_AM)

The calculation of the difference between available resources and actual expenses.

There is a very limited number of structures with this amount.

Calculated amount

Expense Amounts

The following table lists the amounts typically found in the Budget Actuals section of the inquiry pages for those budget structures that track spending. Some may be hidden and can be made visible with Configure Page. However, as noted, not all amounts are available on all structures.

Name, ID, Data Atrribute	Definition	Pending Amounts Attribute (ID)
Purchase Reservation (11) (PRCH_RSRV_AM)	This is an open amount of spending intended to be ‘before’ pre-encumbrances.	PEND_INCR_11 (111), PEND_DCRS_11 (211)
Pre-Encumbered (12) (PENC_AM)	The total outstanding amount of goods and services requisitioned or where budget was otherwise set aside with this accounting treatment.	PEND_INCR_12 (112), PEND_DCRS_12 (212)
Encumbered (13) (ENC_AM)	The total outstanding amount of goods and services ordered or where budget was otherwise set aside with this accounting treatment.	PEND_INCR_13 (113), PEND_DCRS_13 (213)
Accrued Expenses (14) (ACRD_EXP_AM)	The total outstanding amount of current payables, internal expenditures not cleared through cash, and accruals.	PEND_INCR_14 (114), PEND_DCRS_14 (214)
Cash Expenses (15) (CASH_EXP_AM)	The total of all completed expenditures.	PEND_INCR_15 (115), PEND_DCRS_15 (215)
Uncommitted (16) (UNCOMIT_AM)	A calculation that is current budget less pre-encumbrances, encumbrances, accrued expenditures, and cash expenditures.	Calculated amount
Unobligated (17) (UOBLG_AM)	A calculation that is current budget less encumbrances, accrued expenditures, and cash expenditures.	Calculated amount
Charges (18) (CHRG_AM)	A non-financial amount for recording costs for reimbursement billing purposes. There is a very limited number of structures with this amount.	PEND_INCR_18 (118), PEND_DCRS_18 (218)
Back End Splits (19) (BACK_END_SPLT)	A non-financial amount for recording costs for reimbursement billing purposes when expenditures are not split up front with front-end split. There is a very limited number of structures with this amount.	PEND_INCR_19 (119), PEND_DCRS_19 (219)
Revenue Credits (28) (REV_CR_AM)	A non-financial amount used to record credits from a grantor that increase split availability.	PEND_INCR_28 (128), PEND_DCRS_28 (228)
Unexpended Cash (40) (UNEXP_CASH_AM)	A calculation that is current budget less cash expenditures.	Calculated amount
Unexpended Accrued (41) (UNEXP_ACRD_AM)	A calculation that is current budget less accrued expenditures and cash expenditures.	Calculated amount
Advances (1001) (ADV_AM)	This is an open-use spending amount. There is a very limited number of structures with this amount.	PEND_INCR_1001 (1101), PEND_DCRS_1001 (1201)
Uncommitted Charges (1022) (UCOMIT_CHRG_AM)	An alternate calculation of availability as current budget less charges, pre-encumbrances, encumbrances, accrued expenses, and cash expenses. There is a very limited number of structures with this amount.	Calculated amount
Available (1023) (AVAIL_AM)	An alternate calculation of availability as current budget less charges, encumbrances, accrued expenses, and cash expenses. There is a very limited number of structures with this amount.	Calculated amount
Total Expenses (1015) (TOT_EXP_AM)	An alternative calculation to actual expenses that includes advances with accrued and cash expenses. There is a very limited number of structures with this amount.	Calculated amount
YTD Unexpected Accrued (1019) (UNEXP_ACC_YTD_AM)	A calculation of unexpended accrued at allotment lines where the allotment period is equal to or before the current period. There is a very limited number of structures with this amount.	Calculated amount

Revenue Amounts

The following table lists the amounts typically found in the Budget Actuals section of the inquiry pages for those budget structures that track revenues. Some may be hidden and can be made visible with Configure Page. However, as noted, not all amounts are available on all structures.

Name, ID, Data Atrribute	Definition	Pending Amounts Attribute (ID)
Billed Earned Revenue (22) (BILL_EARN_REV_AM)	The total outstanding amount of current revenue receivables where the goods or services have been delivered, internal revenues not cleared through cash, and accruals.	PEND_INCR_22 (122), PEND_DCRS_22 (222)
Unbilled Earned Revenue (23) (UBILL_EARN_REV_AM)	The total outstanding amount of current revenue receivables where the amount of goods or services is known and delivered but has not yet been billed. This amount is not frequently used.	PEND_INCR_23 (123), PEND_DCRS_23 (223)
Collected Earned Revenue (24) (COLL_EARN_REV_AM)	The total amount of earned revenue that has been collected.	PEND_INCR_24 (124), PEND_DCRS_24 (224)
Billed Unearned Revenue (25) (BILL_UERN_REV_AM)	The total outstanding amount of revenue billed in advance where not just a balance sheet event, but to a revenue source.	PEND_INCR_25 (125), PEND_DCRS_25 (225)
Collected Unearned Revenue (26) (COLL_UERN_REV_AM)	The total amount of revenue collected in advance of the goods or services being delivered where not just a balance sheet event, but to a revenue source.	PEND_INCR_26 (126), PEND_DCRS_26 (226)
Operating Transfer (90) (OPER_XFER_AM)	An amount used to record collected earned revenues from an operating transfer separately from the collected earned revenue amount updated by receipts. There is a very limited number of structures with this amount.	PEND_INCR_90 (190), PEND_DCRS_90 (290)
Tolerance Adjustment (512) (TOL_ADJ)	An amount updated by an accounting transaction that represents an amount of revenue needed for spending to start in advance of collecting linked revenues, which is then reversed when sufficient revenues have been collected. There is a very limited number of structures with this amount.	PEND_INCR_512 (513), PEND_DCRS_512 (514)