Preceding-Year Basis

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Preceding-Year Basis

In budgeting and other estimates, the practice of using the previous year's numbers as guidance. For example, if a company's expenses from salaries were $2 million in 2009, it may estimate that they will be in the range of $2 million in 2010. However, one may make adjustments to account for changes from the previous year.
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References in periodicals archive ?
PyBs also closely follow citizens who protest unlawful practices of the government holding demonstrations in front of the courthouses of provinces in addition to symposiums organized by civil society organizations critical of the government.
An overnight single colony of the most potent bacteriocin producer from PYB agar plate was picked to inoculate 20 mL of PYB broth in 250 mL Erlenmeyer flask.
PYB structures each quarter of the yearlong program as a distinct phase named after a mountain that students must scale: Hood, Tahoma, McKinley, and Everest.
Case management teams include the advocate plus representatives from PYB's academic, work-based learning, and career-coaching teams.
PyB seems better option considering of the client bandwidth but its client caching requirement remains very high.
About PYB: The Peninsula Youth Ballet was founded in 1979.
"O, fyddi di'n iawn, go-cartio a bowlio deg yn Glasfryn fyddwn ni gynta, ac ar ol cinio, chwarae pyb golff fyddwn ni." O, iawn.
Yn wir, y patrwmar y Sadwrn oedd fod y bands mewn pyb gwahanol, un ar ol y llall, fel rhyw fath o 'pub crawl' cerddorol.
Ond cyn hynny ceir amrywiaeth o weithgareddau, yn cynnwys ffilmiau byr yng ngofal Pictiwrs yn y Pyb, ac arddangosfa arlunio byw, gan yr arlunydd Osian Roberts.