anchor.diff:  File C - Award Financial,USSGL498200_UpwardAdjustmentsOfPriorYearDeliveredOrdersObligationsPaid_CPE,"The amount of upward adjustments that were originally recorded in a prior fiscal year paid/outlayed during the fiscal year to USSGL account 490100, ""Delivered Orders - Obligations, Unpaid,"" or USSGL account 490200, ""Delivered Orders - Obligations, Paid."" (Per USSGL TFM Part 2, Section II, Accounts and Definitions.)",Optional,Account Level Information
   File A - Appropriations Account,BorrowingAuthorityAmountTotal_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.
   
  -Borrowing authority is a type of budget authority that permits obligations and outlays to be financed by borrowing. 
  +Borrowing authority is a type of budget authority that permits obligations and outlays to be financed by borrowing.
   
   
   ",Conditional per Validation Rule,Award Amount Information
  
positive.code: ﻿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
  
negative.code: File A - Appropriations Account,UnobligatedBalance_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.
  
  Unobligated balance means the cumulative amount of budget authority that remains available for obligation under law in unexpired accounts. The term “expired balances available for adjustment only” refers to unobligated amounts in expired accounts.
  
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,GrossOutlayAmountByProgramObjectClass_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 B - Object Class and Program Activity,GrossOutlayAmountByProgramObjectClass_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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.
  
  ",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.",Required,Award Characteristic Information
  File B - Object Class and Program Activity,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.",Required,Award Characteristic Information
  File B - Object Class and Program Activity,USSGL480200_UndeliveredOrdersObligationsPrepaidAdvanced_CPE,"The amount of cash refunds during the current fiscal year resulting from downward adjustments to obligations that were originally recorded in a prior fiscal year in USSGL account 480200, ""Undelivered Orders - Obligations, Prepaid/Advanced."" (Per USSGL TFM Part 2, Section II, Accounts and Definitions.)",Required,Award Characteristic Information
  