ABATEMENTS - 8288

Abatements are specific types of receipts that are recorded as a reduction to an expenditure that has already been made. Examples of abatements include rebates from vendors for defective or returned merchandise, jury duty and witness fees, refunds from salary overpayments, and property damage or loss recoveries.

Unless otherwise provided by law, abatements should be credited to the appropriations from which they were drawn. If the appropriation to which an abatement is properly creditable has reverted, credit Refunds to Reverted Appropriations Account 5901000 (Legacy Account 9891) see SAM section 10473, Refunds To Reverted Appropriations.