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Spending authority from offsetting collections; amounts the Government receives for commodities sold or services furnished either to the public or to another Government account authorized by law to be credited directly to a specific appropriation or fund account. These amounts are deducted from total obligations incurred (and outlays) in determining net obligation (and outlay) for such accounts. See the DOE Accounting Handbook, Chapter 13, Reimbursable Work, Revenues, and Other Collections.

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