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Cash and Accrual Measures in Federal Budgeting

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  • 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.

Suggested Citation

  • Congressional Budget Office, 2018. "Cash and Accrual Measures in Federal Budgeting," Reports 53461, Congressional Budget Office.
    • Handle: RePEc:cbo:report:53461
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    File URL: https://www.cbo.gov/system/files/115th-congress-2017-2018/reports/53461-cashaccrualmeasures.pdf
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    More about this item

    JEL classification:

    • H60 - Public Economics - - National Budget, Deficit, and Debt - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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