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cash bases

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cash basis

–noun
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. 2009.
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Legal Dictionary

Main Entry: cash basis
see BASIS 2
Merriam-Webster's Dictionary of Law, © 1996 Merriam-Webster, Inc.
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