BAR Government Accounting · Updated November 2026
Restricted, Committed, Assigned, or Unassigned: Who Put the Constraint There?
The source and strength of the spending constraint determine the classification.
Nonspendable
Resources cannot currently be spent because of their form or legal requirements.
Restricted
Constraints are externally imposed or imposed by law.
Committed
Constraints generally come from the government's highest level of formal decision-making authority through applicable formal action.
Assigned
Represents intended use with a lower level of formal constraint than committed amounts.
Unassigned
Residual spendable fund balance not classified elsewhere under applicable reporting rules.
The takeaway
Who imposed the constraint and how formal it is drive the classification.
Related Summit guides
FAQ
Is restricted the same as committed?
No.
Is assigned stronger than committed?
No.
Can the General Fund report unassigned balance?
Yes.