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          Congressional
           Research Service
          Informing the legislative debate since 1914




Cash Versus Accrual Basis of Accounting:

An   Introduction



Raj Gnanarajah
Analyst in Financial Economics


December  12, 2014


Congressional Research Service
                 7-5700
            www.crs.gov
                R43811


CRS REPORT
Prepared for Members and
Committees of Congress
d11173008