Terms Used In CFR > Title 42 > Chapter IV > Subchapter B > Part 412 > Subpart D - Basic Methodology for Determining Prospective Payment Federal Rates for Inpatient Operating Costs

• Balanced budget: A budget in which receipts equal outlays.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}