<prompt> Translate the following text to EnglishTofauti kati ya makundi haya mawili ni kwamba mapato yanayopatikana kwa ajili ya akaunti za upendeleo au fedha hupunguzwa ndani ya akaunti ambayo ina malipo yanayohusiana matoleo, wakati mapato yanayohusiana yanawekwa katika akaunti tofauti na malipo yanayohusiana.  <response>: The distinction between these two major categories is that collections credited to appropriation or fund accounts are offset within the account that contains the associated disbursements outlays, whereas offsetting receipts are in accounts separate from the associated disbursements. 