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modified cash basis
mod·i·fied cash ba·sis


noun 
Definition:
 
mixed method of bookkeeping: a bookkeeping method of tracking short-term assets by their value while using the accrual method for long-term assets such as expenses and sales
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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