National Association of State Comptrollers
2002 Survey on Terminology for Budgeting and Financial Reporting

	Table of contents
Table 1	Agency
Table 2	Allocation
Table 3	Allotment
Table 4	Appropriation
Table 5	Augmentation
Table 6	Business area
Table 7	Cost center
Table 8	Department
Table 9	Encumbrance
Table 10	Expiration
Table 11	Fund
Table 12	Lapse
Table 13	Plant
Table 14	Profit center
Table 15	Other terms and comments
Table 16	ERP implementation and new terminology