A man in a red shirt is standing next to a woman in a blue dress. They are both holding hands and smiling at each other. The distinction between these two major categories is that collections credited to appropriation or fund accounts are offset within the account that contains the associated disbursements (outlays), whereas offsetting receipts are in accounts separate from the associated disbursements. If this premise is true, what does that tell us about whether it entails the hypothesis 'The two categories have been set up this way by federal regulations.'?
yes
it is not possible to tell