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Noun (thing)
Accrual basis accounting
the method, of accounting, in which income and expenditure, are recorded at the date they are earned
From the accounting point of view, it doesn't matter when you actually receive the payment as I am using accrual basis accounting so I have already accounted for the invoice.
Verb (infinitive)
Be consistent with
in agreement with, in accordance with
Whichever method you use when accounting for tax, it is important to be consistent with the regulations in that method.
Noun (thing)
Depreciation
the method of allocating the cost of an asset over its useful life
The depreciation of the new machine will happen over 12 years.
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