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accelerated depreciation, 78, 80-82
acceptance costs, 209
acceptance of risk, 191-193, 194-195, 198
accountability, 150, 153
accounting equation, 72-75
balance and, 74-75
defined, 72-73
illustration of use, 73-75
importance of, 73-74
accounts
asset, 73
liability, 73
accounts payable, 74
accounts receivable, 74
active acceptance of risk, 195
active listening, 241-242
activity on arrow network diagrams, 83-85
activity on node network diagrams, 83, 85-86
actual cash flows, 65-69
actual cost of work performed (ACWP), 218, 220-221
Adams, J. Stacey, 147
advanced payments, 18
analogous estimating methods, 44-45
annual interest rate, 70
Apollo Project, 27
assembly lines, 58, 139
assets
accounts, 73
defined, 73
depreciation of capital, 78-82
weighted average cost of, 74-75
audible mode, 246
authoritative management type, 129
authority, 150
availability, in estimating process, 46
avoidance of risk, 191-193, 196-198
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