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cash basis

noun
1.
a method of recording income and expenses in which each item is entered as received or paid.
Compare accrual basis.
Dictionary.com Unabridged
Based on the Random House Dictionary, © Random House, Inc. 2014.
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Examples from the web for cash basis
  • But even on a cash basis, pension finances are deteriorating.
  • Some programs are not measured on a cash basis in the budget.
  • The cash basis of accounting is a basis other than generally accepted accounting principles.

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