DEPENDENT, generally, is a person who relies on another person for support (especially financial support) in U.S. tax law, it means a dependent as defined in tax code Section 152 which excludes those individuals who do not qualify for a dependent deduction on the employee's tax return including domestic partners and parents.
BUDGET PERFORMANCE REPORT is the comparison of planned budget and actual performance.
COLLECTIBLE is an amount subject to or requiring payment especially as specified, e.g. a collectible bill.
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