| | Note 21. Apportionment Categories of Obligations IncurredObligations incurred by apportionment categories at September 30, 2007 and 2006, are summarized below: | 2007 | (In Millions) | Direct | Reimbursable | Totals | Category A (Distributed by Quarter) | $ 136,544 | $ 6,913 | $ 143,457 | Category B (Restricted and Distributed by Activity) | 411,939 | 192 | 412,131 | Exempt from Apportionment | 401,083 | - | 401,083 | Total Obligations Incurred | $ 949,566 | $ 7,105 | $ 956,671 |
| 2006 | (In Millions) | Direct | Reimbursable | Totals | Category A (Distributed by Quarter) | $ 125,641 | $ 7,340 | $ 132,981 | Category B (Restricted and Distributed by Activity) | 388,707 | 431 | 389,138 | Exempt from Apportionment | 362,784 | - | 362,784 | Total Obligations Incurred | $ 877,132 | $ 7,771 | $ 884,903 |
Obligations incurred consist of expended authority and the change in undelivered orders. OMB has exempted CMS from the OMB Circular No. A-11 requirement to report Medicare’s refunds of prior year obligations separately from refunds of current year obligations on the SF-133. Report Date: November 15, 2007
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