ADM.Reference:8 - Enabling provision and decision accounts

The administrative contribution is to make the organizational condition support the participant’s intended work and to examine the burden of obtaining that support. The accounting contribution is to choose an account that answers the operating decision while retaining accounts required for other purposes. ADM.1, ADM.9 and ADM.15 make the enabling result and participant burden explicit; OPS.14 through OPS.15 supply the financial comparison and observation methods used here.