A single account that is authorized to be credited with receipts that may be obligated and expended in accordance with the Arms Export Control Act (AECA). Foreign Military Sales (FMS) Trust Fund receipts must be apportioned prior to obligation and expenditure; however, an official, designated under 31 U.S.C. 1513 (as per 31 U.S.C. 1516), may exempt trust funds from apportionment. The FMS Trust Fund is managed as a single cash entity, regardless of the source of the deposits. All FMS Trust Fund deposits are accounted for at purchaser and FMS case level by source of financing. Examples of funds include Foreign Military Financing (FMF) (FMS Credit and FMS Credit (nonrepayable)) and the Military Assistance Program (MAP) Merger. Examples of other types of funds are a purchaser's national funds, which include third-party funds, and other DoD appropriated funds.