GAO Glossary of Terms and Definitions (September 2005)


A restriction on the amount, purpose, or period of availability of budget authority. While limitations are most often established through appropriations acts, they may also be established through authorization legislation. Limitations may be placed on the availability of funds for program levels, administrative expenses, direct loan obligations, loan guarantee commitments, or other purposes. (See also Administrative Division or Subdivision of Funds; Apportionment; Appropriation Act; Appropriation Rider; Authorizing Legislation; Duration under Budget Authority.)

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Life-Cycle Costs


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