Cash and Accrual Measures in Federal Budgeting

Congressional Budget Office

No 53461, Reports from Congressional Budget Office

Abstract: The federal budget is a measure of the overall scope and magnitude of federal activities that involve the spending or collection of money. The net costs of those activities are shown in the budget mostly on a cash basis, but some transactions are recorded using accrual accounting. This report discusses the relative merits of cash and accrual measures and explores the implications of expanding the use of accrual measures for decisionmaking purposes.

JEL-codes: H60 H61 (search for similar items in EconPapers)
Date: 2018-01-26
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Persistent link: https://EconPapers.repec.org/RePEc:cbo:report:53461

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