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activity based cost accounting - an accrual-based accounting method for determining unit-based costs of delivering services by allocating the costs to budgetary resources; it measures the performance and costs related to a specific activity or function.
- Browse Related Terms: ABA #, ABC, C&A, CEAR, CFS, FASAB, PAR, SFFAC, SFFAS, statement of net cost
- Browse Related Terms: ABC, ACWA, ag, BADA, Basin States, Crop subsidy, CWA, Nonterritorial communities