appropriation account
noun [ C ]
ukus GOVERNMENT, ACCOUNTING
in the UK, an account that explains how a government department has used the money it has been given:
Every appropriation account of government shall be examined by the Comptroller and Auditor General on behalf of the House of Commons.
ACCOUNTING
an account that explains how a company has used its money, for example, whether it paid any to shareholders or saved any for a special purpose:
The appropriation account outlines how the profits are distributed.