Obligations in the form of purchase orders, contracts or salary commitments that are chargeable to an appropriation and for which a part of the appropriation is reserved.' Encumbrances' are eliminated when paid or when an actual liability is set up.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). encumbrances. Retrieved September 26, 2026, from http://smartdefine.org/encumbrances/definitions/1152936 |
| Chicago | Barry Goldsmith. 2010. "encumbrances" http://smartdefine.org/encumbrances/definitions/1152936 (accessed September 26, 2026). |
| Harvard | Barry Goldsmith 2010, encumbrances, Smart Define, viewed 26 September, 2026, <http://smartdefine.org/encumbrances/definitions/1152936>. |
| MLA | Barry Goldsmith. "encumbrances" 21 October 2010. Web. 26 September 2026. <http://smartdefine.org/encumbrances/definitions/1152936> |