Revenue: 

Line-item budgeting is the only option available for the revenue subaccounts (0100–0899). 
 

Expenditures: 

Three options are available for budgeting expenditure subaccounts: 

1. Line-item budgeting of each subaccount 
2. Pool budgeting, or Automatic Budget Reallocation, of specified subaccounts 
3. Line-item budgeting of some subaccounts and pool budgeting of other subaccounts