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GLOSSARYAccrualMethodofMeasuringCostRecordscostwhentheliabilityisincurred.Asappliedtoretirementbenefits,costisrecordedwhenthebenefitsareearnedratherthanwhentheyarepaidoratsomeothertime.AuthorizationAnauthorizationisanactofCongressthatestablishesorcontinuesafederalprogramoragency,andsetsforththeguidelinestowhichitmustadhere.BalancedBudgetAbalancedbudgetoccurswhentotalreceiptsequaltotaloutlaysforafiscalyear.BudgetAuthority(BA)Budgetauthorityistheauthorityprovidedbylawtoincurfinancialobligationsthatwillresultinoutlays.BudgetEnforcementAct(BEA)of1990TheBEAisthelawthatwasdesignedtolimitdiscretionaryspendingwhileensuringthatanynewentitlementprogramortaxcutsdidnotincreasedeficits.Itsetannuallimitsontotaldiscretionaryspendingandcreatedpay-as-you-gorulesforchangesinentitlementsandtaxes.SeePay-As-You-GoandCap.BudgetResolutionThebudgetresolutionistheannualframeworkthatCongressusestosettargetsfortotalspending,totalrevenues,andthedeficit,aswellasallocations,withinthespendingtarget,fordiscretionarya...