'''Cash equivalent transactions''' are transactions in which outlays or collections are not in the form of [[cash]] or the [[cash]] does not accurately measure the cost of the transaction. The equivalent [[cash]] value is estimated and included in the [[budget]]. | '''Cash equivalent transactions''' are transactions in which outlays or collections are not in the form of [[cash]] or the [[cash]] does not accurately measure the cost of the transaction. The equivalent [[cash]] value is estimated and included in the [[budget]]. |