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Guide to Reporting Distributed Offsetting Receipts on the Statement of Budgetary Resources

The U.S. Government Standard General Ledger Division developed the Guide to Reporting Distributed Offsetting Receipts on the Statement of Budgetary Resources to help reporters determine both the proper Treasury Account Symbols and the amounts to report. In addition, the Guide provides useful Web sites and references to authoritative guidance.

Guide to Reporting Distributed Offsetting Receipts
on the Statement of Budgetary Resources