Term. (1) As part of the year-end organization and reversion process, current budget can be reverted or transferred from an account to a more central reversion account. Whether current budget is reverted or carried forward depends on the budget, actual, and encumbrance balances in the account and rules established in the Organization Reversion table. See also Organization Reversion. (2) An increase or decrease in the budget of the reversion account based on the organization reversion process.