DOCUMENT
DoD Financial Management Regulation Glossary
218 definitions by U.S. Department of Defense

Accessorial ChargesAccounting Classification CodeAccounting EntityAccounting ObjectivesAccounting System Design DocumentationAccounts PayableAccounts Receivable from the PublicAccrued Expenditure-PaidAccrued ExpendituresAccrued Expenditure-UnpaidAccrued Variance (Foreign Currency Fluctuations)Acquisition CostAdjustments to ExpiredAdministrative Subdivision of FundsAgency Financial Management SystemAllocation and SuballocationAllocationsAllotment and SuballotmentAnnual (1-Year) AuthorityAnticipated ReimbursementsAntideficiency ActApportionment and ReapportionmentAppropriation LimitationsAppropriationsAppropriation WarrantAsset Use ChargeAuthorizing Official or OfficerBench StockBook ValueBorrowing AuthorityBudgetary ResourcesBudget AuthorityBudget RateBusiness ConcernCanceled AccountsCash-Flow ProcessCash-Flow ReportCash Held at Personal RiskCash ManagementCash Management ReviewCentrally Managed AllotmentCertifying OfficerChargeable AccountClearing AccountsClosedClosed AccountsCollectionsCommitmentConceptual Design of Accounting SystemConsolidated Working Fund AccountsConstruction in ProgressContingencyContingent LiabilityContinuing ResolutionContractContract AuthorityContract Financing PaymentContract Liquidating AuthorityContractor-Acquired PropertyCost CenterCost Clearing AccountCost FindingCost ObjectiveCurrent ReceivableCurrent Value of Funds RateCustomer OrderCutoff TimeDayDefaultDefense Working Capital FundDeferralsDefinite AuthorityDelinquentDemand Cash WithdrawalDepartmental Accountable OfficialDeposit Fund AccountsDeposit FundsDeposit (noun)Deposit (verb)DepreciationDirect CiteDirect DeliveryDirect LoanDirect ProgramDisbursementsDisbursing OfficerDiscount (Cash)Discount (Trade)DoD ComponentDoD Education Benefits Trust FundEarned Reimbursement"Economy Act" OrderElectronic Data InterchangeElectronic Funds TransferEntitlementsExecutory CostsExpenditureExpenseExpired Account or AppropriationFacilitiesFast PayFederal AgencyFinancial InstitutionFinancial Management SystemFinancing InterestFinancing PaymentFixed AccountsForeign Currency FluctuationsForeign Currency Unliquidated or Liquidated ObligationsFunded CarryoverFund GroupsFund HolderFunding AccountFunds Certifying OfficialGeneral Fund AccountsGeneral Management ComputerGovernment-Furnished EquipmentGovernment-Furnished MaterialGrantsGuaranteed LoanHoldbackIndefinite AppropriationsIndefinite AuthorityInformation Technology FacilityInteragency AllocationsInternal Control DocumentationInternal ControlsInternal Control StandardsInternal Control TechniquesIn-Transit DisbursementsInventory PriceInvestmentInvoiceInvoice PaymentLetter ContractLoan GuaranteesManagement Fund AccountsMilitary Interdepartmental Purchase RequestMilitary Retired PayMilitary Retirement Trust FundMinimum Lease PaymentsNegative Unliquidated ObligationNegative Unobligated BalanceNoncurrent ReceivableNonexpenditure TransfersNo-Year AuthorityObligationObligational AuthorityOffsetting CollectionsOffsetting ReceiptsOperating AgencyOutlaysOveraged DisbursementOverhead RateParticipation LoanPassthroughs (Current Year)Passthroughs (Prior Year)Pay AccountPay and AllowancesPaying OfficePeriod of AvailabilityPlanning, Programing and Budgeting SystemPolitical Subdivision of Local GovernmentPort Loading and Unloading Costs. A subset of accessorial costsPredetermined RatePre-Positioning CostsPrevalidationPrivate PartiesProject OrderProperty BookRealized Variance (Foreign Currency Fluctuations)Real PropertyReappropriationRefundsRefundsReimbursable OrderReimbursementsReplacement costReportable Accounting System or SegmentsReprogramingRescheduleReservesResidual ValueResource ManagerRestorationRevolving Fund AccountsSpecial Defense Acquisition FundSpecial Fund AccountsSpecial Fund - Expenditure AccountsSpecial Funds - Receipt AccountsSpecialized or Technical ServicesSuspense AccountTaangible AssetsTransfer of FundsTransfers (Prior Year)Transportation CostsTreasury Financial Communications SystemTrust Fund AccountsTrust Fund Receipt AccountsTrust Revolving FundUndelivered OrdersUndistributed DisbursementUnearned RevenueUnexpended BalanceUnexpired AccountsUnfilled Customer OrdersUnfunded CostUnified Combatant CommandUnliquidated Obligation BalanceUnmatched DisbursementUnobligated BalanceUnrecorded ObligationsUserWarehousingWithdrawalWork in ProcessWriteoffYear-end Adjustments for Reimbursements
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Date
2008-12-01
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