The disbursement basis for recognizing resource outflows uses which of the following bases?

Question

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The disbursement basis recognizes resource outflows on a cash basis, meaning expenses are recognized when cash is actually paid out rather than when the liability is incurred or when the expense is earned. This is different from the accrual basis, which recognizes expenses when the liability is incurred or when the expense is earned, regardless of when cash is actually paid out.

The Disbursement Basis for Recognizing Resource Outflows Uses Which of the Following