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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.

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  ABC. (n.d.). United States Patent and Trademark Office Glossary. Retrieved June 2, 2023, from website: http://www.expertglossary.com/definition/abc.

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  "ABC." United States Patent and Trademark Office Glossary. USPTO. 2 June. 2023 http://www.expertglossary.com/definition/abc.

• Browse Related Terms: ABA #, ABC, C&A, CEAR, CFS, FASAB, PAR, SFFAC, SFFAS, statement of net cost

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