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Cash Versus Accrual Basis of Accounting: An Introduction

Published Dec 12, 2014Updated Jun 20, 2025

The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.

Cash Versus Accrual Basis of Accounting: An Introduction — Informed