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  2. In Congress, what’s the difference between a budget ... - AOL

    www.aol.com/congress-difference-between-budget...

    The reason why this is an enticing option: Bills advanced through the budget reconciliation process cannot be filibustered, meaning they can be approved by a simple majority in the Senate — not ...

  3. Reconciliation (accounting) - Wikipedia

    en.wikipedia.org/wiki/Reconciliation_(Accounting)

    Reconciliation of accounts determines whether transactions are in the correct place or should be shifted into a different account. Reconciliation in accounting is not only important for businesses, but may also be convenient for households and individuals. It is prudent to reconcile credit card accounts and checkbooks on a regular basis, for ...

  4. What is budget reconciliation? An explainer on the fast-track ...

    www.aol.com/news/budget-reconciliation-explainer...

    President Joe Biden and Democrats support using the maneuver to bypass the 60-vote Senate rule. Here's how the process works.

  5. What Is Budget Reconciliation and Why Does It Matter? - AOL

    www.aol.com/finance/budget-reconciliation-why...

    Budget reconciliation is a special process that makes it easier for the majority party to pass legislation in the U.S. Senate. Like the filibuster that forces its use, it was once a fairly obscure...

  6. Plug (accounting) - Wikipedia

    en.wikipedia.org/wiki/Plug_(accounting)

    The most basic definition of a plug may be "a placeholder number which is used in an overall cost or budget estimate until a more accurate figure can be obtained". [2] Plugging has been described as "the use of false numbers in financial ledgers that forces balances, and effectively masks accounting errors and control deficiencies". [3]

  7. Record to report - Wikipedia

    en.wikipedia.org/wiki/Record_to_report

    Record to report or R2R is a Finance and Accounting (F&A) management process which involves collecting, processing and delivering relevant, timely and accurate information used for providing strategic, financial and operational feedback to understand how a business is performing. [1]

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