Capital Income arising from the receipt, even if partial, of the principal amount relating to financing or loans previously granted by the federated entity.

• Law No. 4,320/1964, art. 11.
• General Concept: Capital Income.
• Part of: Classification of Revenue by Origin.

Anticipation of Budget Revenue (ARO)

To see Credit Operation for Advance Revenue Annuality (Principle)

To see Principle of Budget Annuality Expense Cancellation

Procedure in which the amount of the available allocation for a given Caption contained in the LOA, in original form or added by Additional Credit. The resources that become available due to the cancellation of the expense can be used to support additional credits, subject to source compatibility

• Law No. 4,320/1964, art. 43, § 1, III.
• See also: Caption.
• General Concept: Source of Resources for Additional Credit.
• Synonym: Expense Cancellation.