ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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INFRASTRUCTURE Definition
INFRASTRUCTURE is the resources (as personnel, buildings, or equipment) required for an activity.
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AFUDC is Accumulated Funds Used During Construction or Allowance for Funds Used During Construction.
CUT-OFF RATE is the predetermined maximum rate and/or minimum rate at which the subject is still acceptable, but where a rate above the proscribed higher or below the proscribed lower rate is no longer acceptable.

