31 U.S.C. § 1551
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- (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.
- (3)A fixed appropriation account is an appropriation account available for obligation for a definite period.
- (b)The limitations on the availability for expenditure prescribed in this subchapter apply to all appropriations unless specifically otherwise authorized by a law that specifically—
- (1)identifies the appropriate account for which the availability for expenditure is to be extended;
- (2)provides that such account shall be available for recording, adjusting, and liquidating obligations properly chargeable to that account; and
- (3)extends the availability for expenditure of the obligated balances.
- (c)This subchapter does not apply to—