P&A, dependent upon usage, can be: Parts & Accessories, Pay & Allowances, Personnel & Administration, or Price & Availability.
BUSINESS PROCESS REENGINEERING (BPR) is the analysis and radical redesign of business processes using objective, quantitative methods and tools and management systems to accomplish change or performance improvement. Also called: Re-Engineering, Reengineering, Process Reengineering, Process Quality Management, BPR, Process Innovation, Process Improvement, and Business Process Engineering.
UNRESTRICTED ASSETS are assets / resources which are not restricted for use by legal or contractual requirements and may be used for any purpose.
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