Category: Dictionary

ACCESS METHOD

The technique used for selecting records in a file, one at a time, for processing, retrieval or storage. The access method is related to, but distinct from the file organization which determines how the records are stored.

ACCESS PATH

The logical route an end user takes to access computerized information; typically includes a route through the operating system, telecommunications software, selected application software, and the access control system.

ACCESS SERVICES INC. (ASI)

This service is designed exclusively for passengers requiring specialized transportation vehicles and services mandated by the Americans with Disabilities Act. Originally managed by the LACMTA, the Department was restructured as a non-profit, independent agency under the name Access Services Inc.…

ACCESS-TO-JOBS

Access-to-Jobs is the name given to the current initiative by the Federal Transit Administration to provide transportation to unemployed and underemployed individuals as part of Welfare-to-Work initiatives by health and human services department, at federal, state and local levels. (APTA)

ACCRUAL BASIS

A Method of accounting that recognizes increases and decreases in economic resources as soon as the underlying event or transaction occurs. Under accrual accounting, revenues are recognized as soon as they are earned and expenses are recognized as soon as…

ACTION PLAN (STATE ACTION PLAN)

Pursuant to the Code of Federal Regulations and guidelines by the U.S. Department of Transportation, a description of the statewide organizational arrangements, assignments of responsibility, and decision-making processes to ensure that economic, socials, and environmental effect are fully considered along…

ACTIVITY BASED COST

Methodology that measures the cost and performance of activities, resources and cost objects. Resources are assigned to activities, then activities are assigned to cost objectives based on their use. ABC recognizes the casual relationships of cost drivers to activities._x000D_