N.H. Admin. Code § Rev 2201.01 - Accrual basis of accounting
"Accrual basis of accounting" means the method under which:
(a) Revenues are recognized in
the accounting period in which they are earned and become measurable;
and
(b) Expenses are recognized in
the period incurred, if measurable.
Notes
#5455, eff 8-28-92; ss by #6808, eff 7-21-98; ss by #8687, eff 7-21-06
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