scope:

Purpose

The following list defines general terms of significance or importance in accounting processes for the Federal Government or the Department of Defense (DoD) that are discussed in various volumes of this Regulation. This glossary is provided for general information; it is by no means an exhaustive list of all financial management terms, and it does not define terms when standard dictionary definitions apply. Authoritative guidance with more detailed explanations or nuances may be found in specific volumes or chapters.