anchor.diff: -﻿file,DataElementLabel,Definition,RequiredOptional,DataCategory
  +file,DataElementLabel,Definition,RequiredOptional,DataCategory
   File C - Award Financial,AgencyIdentifier,The agency code identifies the department or agency that is responsible for the account.,Required,Account Level Information
   File C - Award Financial,AllocationTransferAgencyIdentifier,The allocation agency identifies the department or agency that is receiving funds through an allocation (non-expenditure) transfer.,Conditional per Validation Rule,Account Level Information
   File C - Award Financial,AvailabilityTypeCode,"In appropriations accounts, the availability type code identifies an unlimited period to incur new obligations; this is denoted by the letter ""X"".",Conditional per Validation Rule,Account Level Information
  
positive.code: File C - Award Financial,EndingPeriodOfAvailability,"In annual and multi-year funds, the end period of availability identifies the last year of funds availability under law that an appropriation account may incur new obligations.",Conditional per Validation Rule,Account Level Information
  File C - Award Financial,GrossOutlayAmountByAward_CPE,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending. 
  
  ",Optional,Account Level Information
  File C - Award Financial,GrossOutlayAmountByAward_FYB,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending. 
  
  ",Optional,Account Level Information
  File C - Award Financial,GrossOutlaysDeliveredOrdersPaidTotal_CPE,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending. 
  
  ",Optional,Account Level Information
  File C - Award Financial,GrossOutlaysDeliveredOrdersPaidTotal_FYB,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending. 
  
  ",Optional,Account Level Information
  File C - Award Financial,GrossOutlaysUndeliveredOrdersPrepaidTotal_CPE,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending. 
  
  ",Optional,Account Level Information
  File C - Award Financial,GrossOutlaysUndeliveredOrdersPrepaidTotal_FYB,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending. 
  
  ",Optional,Account Level Information
  File C - Award Financial,MainAccountCode,The main account code identifies the account in statute.,Required,Account Level Information
  File C - Award Financial,ObjectClass,"The definition for this element appears in Section 83 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Categories in a classification system that presents obligations by the items or services purchased by the Federal Government.",Required,Account Level Information
  File C - Award Financial,ObligationsDeliveredOrdersUnpaidTotal_CPE,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  A legally binding agreement that will result in outlays, immediately or in the future. 
  
  ",Optional,Account Level Information
  File C - Award Financial,ObligationsDeliveredOrdersUnpaidTotal_FYB,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  A legally binding agreement that will result in outlays, immediately or in the future. 
  
  ",Optional,Account Level Information
  File C - Award Financial,ObligationsIncurredTotalByAward_CPE,"The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  For unexpired accounts:
  Amount of obligations incurred from the beginning of the current fiscal year to the end of the reporting period, net of refunds received that pertain to obligations incurred in the current year. Include upward adjustments of prior obligations. 
  
  For expired accounts:
  Amount of upward adjustments of obligations previously incurred. Upward adjustments are limited by the amount available for adjustments. No new obligations may be incurred against expired or canceled accounts.",Optional,Account Level Information
  File C - Award Financial,ObligationsUndeliveredOrdersUnpaidTotal_CPE,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  A legally binding agreement that will result in outlays, immediately or in the future.",Optional,Account Level Information
  File C - Award Financial,ObligationsUndeliveredOrdersUnpaidTotal_FYB,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  A legally binding agreement that will result in outlays, immediately or in the future.",Optional,Account Level Information
  File C - Award Financial,ProgramActivityCode,"The definition for this element appears in Section 200 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  Code of a specific activity or project as listed in the program and financing schedules of the annual budget of the United States Government.  ",Optional,Account Level Information
  File C - Award Financial,ProgramActivityName,"The definition for this element appears in Section 200 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  Name of a specific activity or project as listed in the program and financing schedules of the annual budget of the United States Government.  ",Optional,Account Level Information
  File C - Award Financial,SubAccountCode,This is a component of the TAS. Identifies a Treasury-defined subdivision of the main account. This field cannot be blank. Subaccount 000 indicates the Parent account.,Required,Account Level Information
  File C - Award Financial,TransactionObligatedAmount,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below. 
  
  Obligation means a binding agreement that will result in outlays, immediately or in the future. Budgetary resources must be available before obligations can be incurred legally.",Conditional per Validation Rule,Account Level Information
  File C - Award Financial,USSGL480100_UndeliveredOrdersObligationsUnpaid_CPE,"The amount of goods and/or services ordered, which have not been actually or constructively received and for which amounts have not been prepaid or advanced. This includes amounts specified in other contracts or agreements such as grants, program subsidies, undisbursed loans and claims, and similar events for which an advance or prepayment has not occurred. This account does not close at yearend. (Per USSGL TFM Part 2, Section II, Accounts and Definitions.) ",Optional,Account Level Information
  
negative.code: File A - Appropriations Account,DeobligationsRecoveriesRefundsByTAS_CPE,"The amount of downward adjustments to obligations and outlays resulting from deobligations, recoveries, or refunds collected, summarized at the TAS level. The adjustments are to the obligations and outlays which were made in a prior year.",Required,Award Characteristic Information
  File A - Appropriations Account,GrossOutlayAmountByTAS_CPE,"The definition for this element appears in Section 20 of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  Payments made to liquidate an obligation (other than the repayment of debt principal or other disbursements that are “means of financing” transactions). Outlays generally are equal to cash disbursements but also are recorded for cash-equivalent transactions, such as the issuance of debentures to pay insurance claims, and in a few cases are recorded on an accrual basis such as interest on public issues of the public debt. Outlays are the measure of Government spending.
  
  ",Required,Award Characteristic Information
  File A - Appropriations Account,ObligationsIncurredTotalByTAS_CPE,"The definition for this element appears in Appendix F of OMB Circular A-11 issued June 2015; a brief summary from A-11 appears below.
  
  For unexpired accounts:
  Amount of obligations incurred from the beginning of the current fiscal year to the end of the reporting period, net of refunds received that pertain to obligations incurred in the current year. Include upward adjustments of prior obligations.
  
  For expired accounts:
  Amount of upward adjustments of obligations previously incurred. Upward adjustments are limited by the amount available for adjustments. No new obligations may be incurred against expired or canceled accounts.
  