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31 U.S. Code § 1551

Definitions; applicability of subchapter

31 U.S. Code § 1551. Definitions; applicability of subchapter

(a) In this subchapter—
(1)
An obligated balance of an appropriation account as of the end of a fiscal year is the amount of unliquidated obligations applicable to the appropriation less amounts collectible as repayments to the appropriation.
(2)
An unobligated balance is the difference between the obligated balance and the total unexpended balance.
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