GLOSSARY
Accountability Sanctions, both positive and negative, attached to carrying out responsibilities.
Accrual basis of accounting An accounting method that tracks the flow of resources and the revenues those resources helped to generate. It tracks revenues when earned and resources when used, regardless of the flow of cash in or out of the organization. This is the standard method in use today.
Accumulated depreciation The total amount of depreciation taken on an asset since it was put into use.
Activity-based costing A method of estimating costs of a service or product by estimating the costs of the activities it takes to produce that service or product.
Administrative cost centers Cost centers that support clinical cost centers and ...
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