104 STAT. 1676 PUBLIC LAW 101-510—NOV. 5, 1990 "SUBCHAPTER IV—CLOSING ACCOUNTS "§ 1551. Definitions and applications "(a) In this subchapter— "(1) An obligated balance of an appropriation account as of the end of a fiscal year is the amount of unliquidated obligations applicable to the appropriation less amounts collectible as repayments to the appropriation. "(2) An unobligated balance is the difference between the obligated balance and the total unexpended balance. "(3) A fixed appropriation account is an appropriation account available for obligation for a definite period. "(b) The limitations on the availability for expenditure prescribed in this subchapter apply to all appropriations unless specifically otherwise authorized by a law that specifically— "(1) identifies the appropriate account for which the availability for expenditure is to be extended; Records. "(2) provides that such account shall be available for recording, adjusting, and liquidating obligations properly chargeable to that account; and "(3) extends the availability for expenditure of the obligated balances. "(c) This subchapter does not apply to— "(1) appropriations for the District of Columbia government; or "(2) appropriations to be disbursed by the Secretary of the Senate or the Clerk of the House of Representatives. "§ 1552. Procedure for appropriation accounts available for definite periods "(a) On September 30th of the 5th fiscal year after the period of availability for obligation of a fixed appropriation account ends, the account shall be closed and any remaining balance (whether obligated or unobligated) in the account shall be canceled and thereafter shall not be available for obligation or expenditure for any purpose. "(b) Collections authorized or required to be credited to an appropriation account, but not received before closing of the account under subsection (a) or under section 1555 of this title shall be deposited in the Treasury as miscellaneous receipts. "§ 1553. Availability of appropriation accounts to pay obligations "(a) After the end of the period of availability for obligation of a fixed appropriation account and before the closing of that account under section 1552(a) of this title, the account shall retain its fiscalyear identity and remain available for recording, adjusting, and liquidating obligations properly chargeable to that account. "(b)(1) Subject to the provisions of paragraph (2), after the closing of an account under section 1552(a) or 1555 of this title, obligations and adjustments to obligations that would have been properly chargeable to that account, both as to purpose and in amount, before closing and that are not otherwise chargeable to any current appropriation account of the agency may be charged to any current appropriation account of the agency available for the same purpose. "(2) The total amount of charges to an account under paragraph (1) may not exceed an amount equal to 1 percent of the total appropriations for that account.