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For many years, the federal accounting system has focused on obligations. Beginning in 1949, several blue-ribbon committees recommended changing the focus to expenses. Focusing on expenses provides more useful information than focusing on obligations for both planning and control purposes. Unfortunately, the House Appropriations Committee continues to make appropriations on an obligation basis. The Federal Accounting Standards Advisory Board (FASAB) has developed a system that focuses on both expenses and obligations that was supposed to be operational in 1997 but in fact will not be operational until 2003 at the earliest. Even then, users will not pay much attention to the expense focus if funds continue to be appropriated on an obligation basis.

The classification of depression in DSM-III and DSM-III-R is radically changed from that of DSM-I and DSM-II. To understand the many changes, this paper explores early diagnostic systems, newer research studies, DSM-I, DSM-II, DSM-III, and DSM-III-R. A conclusion is reached that DSM-III and DSM-III-R offer both advantages and disadvantages to DSM-I and DSM-II. These are detailed in the paper.

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