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Note 10. Undelivered Orders

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The amounts of budgetary resources obligated for undelivered orders as of September 30, 2009 and 2008 were as follows:

Budgetary Resources Obligated for Undelivered Orders
As of September 30, 2009 and 2008
  2009 2008
Undelivered Orders $32,332,889 $17,450,966

The amount of undelivered orders represents the value of unpaid and paid obligations recorded during the current or a prior fiscal year, upward adjustments of obligations that were originally recorded in a prior fiscal year, and recoveries resulting from downward adjustments of obligations that were originally recorded in a prior fiscal year.

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