GAO presented a guide for use by federal operations and systems accountants to facilitate understanding of budgetary and proprietary accounting for operating appropriations and reimbursable work under interagency agreements. GAO provided information on: (1) appropriations other than basic operating appropriations; (2) situations in which less than the full amount of an operating appropriation is apportioned; (3) internal dispersions of allotment authority through more than one organizational level; (4) unobligated, unspent appropriations which do not expire at fiscal year-end; (5) government equity in fixed assets; (6) dispositions of fixed assets; (7) unfunded expenses; (8) profits on reimbursable work; (9) revolving and trust funds; and (10) such deposit accounts as those for the withholding and payment of payroll taxes.