Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleOffsetting Collections in the Federal Budget.AuthorsCuny, Thomas J.AbstractOffsetting collections are one of the largest and least understood types of transactions in the federal budget. This article discusses a number of the most common questions that arise with regard to offsetting collections.SubjectsUNITED States; BUDGET; UNITED States appropriations &; expenditures; ACCOUNTING; REVOLVING funds (Public finance); OFFSET (Accounting); TRANSACTION costs; FEDERAL governmentPublicationPublic Budgeting & Finance, 1988, Vol 8, Issue 3, p96ISSN0275-1100Publication typeArticleDOI10.1111/1540-5850.00794