NOTES TO THE FINANCIAL STATEMENTS 94

Note 10. Accounts Payable

Accounts Payable as of September 30, 2019, and 2018

(In billions of dollars) 2019 2018

Department of Defense ............................................................................................... 39.7 29.2

Department of Veterans Affairs .................................................................................... 12.2 13.5
Department of Justice ................................................................................................. 4.2 5.1
Department of Energy ................................................................................................. 4.2 3.7
General Services Administration .................................................................................. 3.8 3.1
Department of Education ............................................................................................. 3.8 3.8
Department of State .................................................................................................... 3.7 3.6
Department of the Treasury ......................................................................................... 3.6 3.8
Department of Homeland Security................................................................................ 2.4 2.5
U.S. Agency for International Development................................................................... 2.3 2.4
Security Assistance Accounts ...................................................................................... 2.3 1.0
Department of Agriculture ............................................................................................ 2.2 1.9
Department of Commerce ........................................................................................... 2.2 2.0
U.S. Postal Service ..................................................................................................... 1.8 1.8
All other...................................................................................................................... 9.6 9.3
Total accounts payable ............................................................................................. 98.0 86.7

Accounts payable includes amounts due for goods and property ordered and received, services rendered by other than
federal employees, cancelled appropriations for which the U.S. government has contractual commitments for payment, and
non-debt related interest payable.