Activity Types A cost object that represents a group of resources within a cost center. These resource groups have capacity and a unit of measure such as: labor hours, machine hours, square footage, etc. Activity types are consumed and used to produce the products and services of the organization.
Allotment An allotment is a distribution of budget authority to an execution level accounting entity. It authorizes the incurrence of obligations within a specified amount. Sub allotments may be used to further subdivide the budget authority.
Application of Funds Determines what funds made available by a source of funds may be used for. This definition is time-dependent and therefore determines how long a fund is valid.
Availability Control Used to check consumable budget (budget or releases) against consumed amounts (commitment or actual postings) within a budget process.
Annual Funding Program (AFP) Budget authority that is available for obligation only during a specified fiscal year that expires at the end of that period.
Available Allotment A distribution of budget authority to an execution level accounting entity. It authorizes the incurrence of obligation with a specified amount. Sub-allotment may be used to further sub-divide the budget authority.
Background Processing Lower priority system tasks that can be processed in the background, while the user works interactively, via the monitor screen, on higher priority tasks.
Billing Document Flow The sequence of unique documents from order to financials. For example, sales order, delivery, debit memo, billing and invoice.
Billing Type Invoices, credit memos, debit memos and cancellation documents.
Budget Object The budget object is an element of the budget structure. It comprises a combination of fund, fund center and commitment item. Budget can be allocated this combination.
Budgetary Accounts Accounts in the United States Standard General Ledger (USSGL) that record the appropriation, appointment, allocation, commitment, obligation and expenditure process.
Cost Center A unit of the organization from a costing perspective; used to collect costs and to track and manage costs for responsibility segments of the Army.
Expenses For purposes of this topic, expenses equal disbursements + increases in accounts payables.
Foreground Processing System tasks that are processed at a high priority by a user, interactively via the monitor screen.
Functional Area Functional area is an FM budget object defined as a funds control element as well as an element to capture execution data. All funds will be distributed to the highest level functional area (i.e., Army) and will be further delineated to specific functional areas for the execution of funds.
Fund The Fund master record is a separate and distinct fiscal/accounting object containing a self-balancing set of accounts used to budget and control costs and to identify the source and the use of funding. The Fund is the lowest level at which a balance sheet can be created.
Funded Program Master data in the Funds Management module that tracks execution of funding for specific programs or projects. Utilizes a 24 character alphanumeric field where the numbering scheme is dependent upon the project.
Funds Center The Funds Center record contains information about specific organizational elements in the Army that are authorized to receive, distribute, and manage funds. Utilizes a 13 character alphanumeric code for identification.
G/L Balances Amounts resulting from the difference between the debit and credit side of an account.
General Ledger Account Master A data record containing information that controls how data is entered into a G/L account and how that account is managed.
Internal Order A cost object that can be used to plan, collect and settle costs of special projects or tasks within an organization.
Multiple Posting Periods When working with multiple entities across distant time zones, the determination of when to open/close posting is carefully analyzed. Many factors are considered including locations, time-zones, system date and work processes.
Obligation Legal reservation of funds by the federal government that will result in outlays, immediately or in the future. Budgetary resources must be available before obligations can be legally incurred.
Period Closing in Material Management Transferring material stocks to Profit Center Accounting in the course of closing operations in Materials Management.
Period-End Close Business Rules Typically include policies and cut-off dates for P/E Closing.
Period-End Close Master Schedule Typically includes specific dates and times to perform P/E Close activities.
Period-End Close This process in Funds Management allows the tracking of encumbrance of funds during the period end or fiscal year end in order to control any adjustments that need to be made to the selected fund/fund center (UIC).
Posting Period A period within a fiscal year, such as a particular month, for which GCSS-Army transaction figures are updated. Every GCSS-Army transaction that is posted is assigned to a particular posting period. The transaction figures are then updated for this period.
Posting Periods in Cost Management Closing the previous CM period locks out settlement, allocations and activities from posting in the prior period. Only one CM period should be open for posting at a time.
Posting Periods in Financials Closing/Opening FI periods control accounting periods that are open for financial posting. Only one FI period should be open for posting at a time, except posting periods 13-16 at year-end.
Primary Cost Elements A cost or revenue-relevant item in the chart of accounts, for which a corresponding general ledger (G/L) account exists in Financial Accounting (FI).
Project System Optimizes business processes from project planning to carrying out the project; and enables a project progress analysis. You can plan, execute and control projects in a target-orientated and a business fashion.
Projects A major part of the internal processes of an organization and are structured according to the project work.
Proprietary Accounts Accounts in the USSGL that contain records of the receipts of funds from the U.S. Treasury and the proper classification of assets, liabilities and net position.
Reimbursable Sales Order Required in order to accumulate the costs and produce a bill. The sales order must reference a WBSE for cost collection and billing.
Resource Related Billing (RRB) Accumulates the expenses for a WBSE incurred in each period that can be invoiced.
Schedule Manager (SCMA) A function that enables, or simplifies, the definition, scheduling, execution and control of periodically recurring tasks, such as period-end closing.
Secondary Cost Element Internal allocation account not associated with a GL account. Example: Labor Charge – REG
Settlement Rules Rules that determine the portions of equipment maintenance costs that are settled/transferred to a cost receiver (cost center or WBSE). Examples: equipment maintenance work orders within the command structure or equipment maintenance work orders for reimbursable sales orders.