Budgetary FB -- Dr.@BB, Cr. @EB --- When appropriations exceed estimated revenues at the beginning of the year (Dr. Est Reve, Dr. Budgetary FB, Cr. Appropriations), and then expenditures and encumbrances are less than appropriations (Dr. Appropriations, Cr. Est. Reve, Cr. Budgetary FB) the buddgetary FB is debited at the beginning of the year and credited at the end of the year.