Definicja commitment (PSM-FM)

Encumbrances made for the purchase of goods or services using existing budgeted funds. They are usually realized within the budget year or shortly thereafter. However, some governments have commitments that span more than one fiscal year. Example: multi-year construction contracts.

Commitments are usually treated in a manner similar to expenditures for budgetary accounting purposes. In some cases, they reduce the budgetary fund balance; any differences in the following year are shown as recovery of unspent funds.