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]].
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'''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]].