Glossary

Every term below is one this site actually stamps on a figure — a basis chip, a citation locator, or a card label. Each definition traces back to how the term is used here, not a generic gloss.

TOATotal Obligational Authority

The dollar amount reported on the R-1 (RDT&E) and P-1 (procurement) budget exhibits — the workbook rollup total Congress is asked to authorize. Fiscal Receipts uses TOA as the headline dollar basis for every figure on the site (the “P-1/R-1 TOA” chip); it can differ from the R-2/P-40 project-detail total for the same line because TOA includes budget rows, such as advance procurement, that the detail exhibit excludes.

P-1Procurement Programs exhibit

The official DoD budget exhibit listing every procurement budget line item and its Total Obligational Authority (TOA). Fiscal Receipts downloads the P-1 Excel rollup as an independent control total for procurement lines.

R-1RDT&E Programs exhibit

The official DoD budget exhibit listing every research, development, test, and evaluation (RDT&E) program element and its Total Obligational Authority (TOA). Fiscal Receipts downloads the R-1 Excel rollup as an independent control total for RDT&E lines.

R-2RDT&E Project Justification exhibit

The detailed budget-justification exhibit for one RDT&E program element: program narrative, project-level cost tables, and the congressional justification text. Cited detail figures on RDT&E program pages come from this exhibit.

P-40Procurement Budget Item Justification exhibit

The detailed budget-justification exhibit for one procurement budget line item: program narrative, project-level cost tables, and the congressional justification text. Cited detail figures on procurement program pages come from this exhibit.

PEProgram Element

The identifying code DoD assigns to an RDT&E budget line (7 digits + a letter, e.g. 0601101E). Fiscal Receipts uses the PE code — or PE/BLI, for lines identified either way — as the row key, page URL, and citation anchor for every RDT&E program.

BLIBudget Line Item

The identifying code DoD assigns to a procurement budget line (e.g. BLI 1445). A handful of BLI codes are reused across services for the same equipment type; where that happens, this site attributes each organization's own reported slice, never a shared total.

PB20XXPresident's Budget edition

The fiscal year of the President's Budget submission a figure was published in — e.g. PB2026 is the FY2026 request submitted to Congress. Each edition reports three fiscal years (its own request, the prior year's enacted total, and the year before that as actuals); Fiscal Receipts loads ten defense-wide editions (PB2017–PB2026) and states which edition every figure comes from, because editions are parallel publications, never corrected into one another.

J-bookBudget Justification Book

The Pentagon's detailed budget submission to Congress each spring, covering every RDT&E program (R-2 exhibits) and procurement budget line (P-40 exhibits) with program narratives, project-level cost tables, and congressional justifications.

DiscretionaryAnnual appropriation (not reconciliation)

Regular annual funding set through the normal appropriations process, as distinct from one-time reconciliation-bill money (see Reconciliation). Where a program's FY2026 request includes both, Fiscal Receipts shows the split explicitly — discretionary amount plus reconciliation amount — rather than folding them into one unlabeled total.

ReconciliationTwo meanings on this site

Used two ways here. (1) The verification check where a program's P-1/R-1 workbook TOA is compared against its R-2/P-40 detail-exhibit total for the same year, shown as the reconciliation strip under a program's figures. (2) For FY2026 specifically, the congressional budget reconciliation process: a one-time funding mechanism separate from the annual discretionary appropriations bill. Context on the page makes clear which sense applies.

HHIHerfindahl-Hirschman Index

A standard market-concentration measure, computed here per program per fiscal year as the sum of each contractor family's obligation share squared (× 10,000), counting only high-confidence award links and positive obligations. Fiscal Receipts follows the DOJ/FTC Horizontal Merger Guidelines bands: below 1,500 is competitive, 1,500–2,500 is moderately concentrated, and 2,500 or above is highly concentrated.

ObligationMoney legally committed to be paid

The point at which a federal agency legally commits to pay for goods or services, such as when a contract is signed. Obligation figures on this site come from USAspending.gov award records and are a different quantity from TOA: TOA is what was requested or authorized; an obligation is what was actually committed, tracked separately by fiscal year.

Non-AddMemo line, excluded from totals

A workbook row flagged Non-Add is informational only — its dollar amount is a memo or reference figure already counted inside another row, so site totals exclude it to avoid double-counting. The flag appears verbatim in a workbook citation's preview whenever the source row carries it.