Tag: Bases of Budgeting
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Net Basis
Net Basis in the United States Net Basis in the Federal Budget Process Meaning of Net Basis in the congressional and executive budget processes (GAO source): The use of budgetary totals from which offsetting collections have been deducted. Under this display, budgetary totals include […]
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Net Basis
Net Basis in the United States Net Basis in the Federal Budget Process Meaning of Net Basis in the congressional and executive budget processes (GAO source): The use of budgetary totals from which offsetting collections have been deducted. Under this display, budgetary totals include […]
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Gross Basis
Gross Basis in the United States Gross Basis in the Federal Budget Process Meaning of Gross Basis in the congressional and executive budget processes (GAO source): Budgetary totals from which offsetting collections have not been deducted. In customary use, gross refers to the sum or total […]
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Cash Or Cash Equivalent Basis
Cash Or Cash Equivalent Basis in the United States Cash or Cash Equivalent Basis in the Federal Budget Process Meaning of Cash or Cash Equivalent Basis in the congressional and executive budget processes (GAO source): The basis whereby receipts are recorded when received and expenditures are […]
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Obligations Basis
Obligations Basis in the United States Obligations Basis in the Federal Budget Process Meaning of Obligations Basis in the congressional and executive budget processes (GAO source): The basis whereby financial transactions involving the use of funds are recorded in the accounts primarily when […]
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Accrual Basis
Accrual Basis in the United States Accrual Basis in the Federal Budget Process Meaning of Accrual Basis in the congressional and executive budget processes (GAO source): The basis whereby transactions and events are recognized when they occur, regardless of when cash is received or paid. (See […]
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Budgeting in Relation to Totals
Budgeting in Relation to Totals in the United States Budgeting in Relation to Totals in the Federal Budget Process Meaning of Budgeting in Relation to Totals in the congressional and executive budget processes (GAO source): Resources See Also Federal Appropriations Entries about the United […]