The This analysis presents Federal obligations in terms of the object Because of rounding, the detailed figures in An asterisk (*) in the tables denotes less than The amounts shown for Federal funds in a few of INTRODUCTION Under Bureau of the Budget Circular No. A-12 provision is made for the uniform classification of financial transactions of the Federal Government in the following manner: • Object classes describe the nature of the service or article for which obligations are incurred, regardless of the purpose or program served. Thus, obligations for purchasing an automobile are classified under object class 31, Equipment, whether the automobile is used for national defense, law enforcement, or construction activities. Object class data present the total amount obligated (or estimated) for purchase of articles or services. The price of an automobile, for example, may include charges by the supplier for transportation, and the entire amount is classified under object class 31. The summary table which follows combines Federal and trust funds and provides a and detailed tables, interfund and intragovernmental payments from one agency or |