GAO Glossary of Terms and Definitions (September 2005)
Undistributed Offsetting Receipts
Offsetting receipts that are deducted from totals for the government as a whole rather than from a single agency or subfunction in order to avoid distortion of agency or subfunction totals. Offsetting receipts that are undistributed in both agency and functional tables are the collections of employer share of employee retirement payments, rents, and royalties on the Outer Continental Shelf, and the sales of major assets.
Interest received by trust funds is undistributed offsetting receipts in the agency tables, but is distributed by function (i.e., subfunction 950 in functional tables).
Unemployment Rate (Economics Term)