Not quite. It just happens to be the last....
If you owed me an amount of money in a first transaction, and we were doing a second transaction and you owed me money, it would be easier for us to do the set-off on the second transaction. That's all this does.
It's because the clawback is against the entire package of the appropriation, but because there was this last....
I'm not an accountant, so I can describe it in non-accounting terms, right?