Independent, non-partisan fiscal analysis for Congress

Research
- Research Library
- By type
- Briefs
- Primers
- Essays
- Op-Eds
- Testimony
- Comment for the Record
- Infographics
- Press Releases
- Lab Reports
- By topic
- Budget
- Fiscal Crisis
- Inflation
- Labor Markets
- Financial Markets
- Housing
- Trade and Tariffs
Fiscal Scores
Education
About

Home
Research Library
Fiscal Scores
Education
About
In the News
Jobs
Contact

Instant results from everything on the site. Press Esc to close.

Fiscal Lab Glossary

Bases of Budgeting

Bases of budgeting are methods for calculating budget figures, such as a cash equivalent basis or accrual basis.

← Browse the full glossary

The Fiscal Lab on Capitol Hill is an independent research center providing Congress with rigorous, transparent budget and regulatory analysis.

Research

Research Library
Fiscal Scores & Notes
Policy Analysis
Legislative Analysis
In the News

Education

Education Hub
Glossary
Reference Links
Educational Seminars
Fiscal Lab Updates

The Lab

About
Jobs
Contact
Donate

Weekly Substack →

© 2026 Fiscal Lab on Capitol Hill. A 501(c)(3) nonprofit organization; contributions are tax-deductible to the extent permitted by law. Washington, D.C.