Accrual accounting is a system of accounting in which revenues and expenses are recorded as they are earned and incurred, not necessarily when cash is received or paid.

Competitive tendering and contracting (CTC) is the process of contracting out the delivery of government activities previously performed by a Commonwealth agency to another organisation.

Consultants are entities, whether individuals, partnerships or corporations, engaged to provide professional independent and expert advice or services.

Consultancy Services are one particular type of service delivered under a contract for services. They are distinguished from other contracts for services by the nature of the work performed.

dB[A] decibel range that discounts very high and very low frequencies outside the range of human hearing.

Discretionary grants are payments where the portfolio minister or paying agency has discretion in determining whether or not a particular applicant receives funding and may or may not impose conditions in return for the grant.

e-commerce (electronic commerce) or internet commerce uses online electronic technology connected via the internet to assist and enhance a variety of business processes, functions and systems.

e-transport refers to Intelligent Transport Systems and is the application of informed technology to transport operations in order to reduce operating costs, improve safety and maximise the capacity of existing infrastructure.

Human Factors is the systemic analysis of people in their living and working environments. It applies the disciplines of engineering, ergonomics, psychology, and physiological medicine to improve safety and efficiency through the reduction and management of human error at the personal and organisational level.

Inoperative employee refers an employee who has been on leave without pay for three months or more.

Market-testing involves the assessment of proposals from public and private sector enterprises for the delivery of services.

Non-ongoing employee is an Australian Public Service employee who is not an ongoing employee.

Ongoing employee is a person engaged as an ongoing Australian Public Service employee under subsection 22(2)(a) of the Public Service Act 1999.

Organisational governance is the process by which agencies are directed and controlled.

Outcomes are the results, impacts or consequences of actions by the Commonwealth on the Australian community.

Outputs are the goods or services produced by agencies on behalf of the Government for external organisations or individuals. Outputs include goods and services produced for other areas of Government external to an agency.

Purchaser/provider arrangements are arrangements under which the outputs of one agency are purchased by another agency to contribute to outcomes.

Service charters are public statements about the service a department will provide and what customers can expect from the department.