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Note 10. Undelivered Orders
The amounts of budgetary resources obligated for undelivered orders as of September 30, 2010 and 2009 were as follows:
| 2010 | 2009 | |
|---|---|---|
| Undelivered Orders | $27,521,399 | $32,332,889 |
The amount of undelivered orders represents the value of unpaid and paid obligations recorded during the 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.