DOUBLE ENTRY BOOKKEEPING - A system of record keeping which requires two entries to the records （a debit and a credit） for every accounting event.
DRAWDOWN - Process whereby a state requests and receives federal funds.
DRY CHARTER - This is an agency contract for rental of an aircraft that provides a "state pilot" or a state employee as the pilot.
DUE FROM FEDERAL GOVERNMENT - An asset account reflecting amounts due to the state from the federal government. These amounts may represent grants-in-aid, shared revenues, loans, and/or charges for services rendered by the state for the federal government.
DUE FROM OTHER AGENCIES - An asset account reflecting amounts billed or otherwise due for materials or services rendered by one Washington state agency to another Washington state agency.
DUE FROM OTHER FUNDS - An asset account reflecting amounts owed to a particular fund by another fund in the same agency for goods sold or services rendered. This account includes only short-term obligations on open account and not non-current portions of long-term loans.
DUE FROM OTHER GOVERNMENTS - An asset account reflecting amounts due to the state from another government （e.g., county or municipality）. These amounts may represent grants-in-aid, shared revenues, loans, and charges for services rendered by the state for another governmental entity.
DUE TO FEDERAL GOVERNMENT - A liability account reflecting amounts owed by the state to the federal government.
DUE TO OTHER AGENCIES - A liability account reflecting amounts owed by one Washington state agency to another Washington state agency.
DUE TO OTHER FUNDS - A liability account reflecting amounts owed by a particular fund to another fund in the same agency. These amounts include only short-term obligations on open account.
DUE TO OTHER GOVERNMENTS - A liability account reflecting amounts owed by the state to another government （e.g., county or municipality）.
ECONOMIC FEASIBILITY - An application is economically feasible when, over a reasonable period of time, the application's cumulative benefits outweigh or are equivalent to the application's cumulative costs.
ECONOMIC FEASIBILITY STUDY （EFS） - A cost/benefit analysis of a state agency＊s proposed electronic payment and/or disbursement project that should demonstrate the economic feasibility （net benefit） of the proposed project. Refer to Section 40.40.
ECONOMIC RESOURCES MEASUREMENT FOCUS - Considers all of the assets available for the purpose of providing goods and services and reports all inflows, outflows, and balances affecting or reflecting an entity＊s net assets. The economic resources measurement focus is used for proprietary and fiduciary funds, as well as for government-wide financial reporting. Refer to MEASUREMENT FOCUS.
ECONOMICAL - Direct financial, work-related costs that occur at the least cost to the state and which the state is responsible to pay.
EFFECTIVE INTEREST RATE - The rate of earning on a bond investment based on the actual price paid for the bond, the coupon rate, the maturity date and the length of time between interest dates, in contrast with the nominal interest rate.
ELECTRONIC BENEFIT TRANSFER （EBT） - The electronic transfer of government benefit funds to individuals through the use of automated card technology, automated teller machines （ATM） and point of sale （POS） terminals.
ELECTRONIC CHECK - An electronic version or representation of a paper check. The account holder writes an e-check using a computer or other type of electronic device and transmits the e-check to the payee electronically. Like paper checks, e-checks are signed by the payer and endorsed by the payee. Rather than handwritten or machine-stamped signatures, however, e-checks are affixed with digital signatures. The payee deposits the e-check, receives credit, and the payee＊s bank clears the e-check to the paying bank. The paying bank validates the e-check and then charges the check writer＊s account for the check.
ELECTRONIC COMMERCE/E-COMMERCE - The commercial transaction of services in an electronic format.
ELECTRONIC DATA INTERCHANGE （EDI） - A computer-to-computer exchange of information that is both computer-readable and computer-processable.
ELECTRONIC DATA PROCESSING （EDP） - Data processing by means of high-speed electronic equipment.
ELECTRONIC FUND TRANSFER （EFT） - Any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephone instrument, or computer or magnetic tape to authorize a financial institution to debit or credit an account.
EMERGENCY - A set of unforeseen circumstances beyond the control of an agency that either: （a） presents a real, immediate threat to the proper performance of essential functions; or （b） may result in material loss or damage to property, bodily injury, or loss of life if immediate action is not taken.
EMERGENCY RIDE HOME - An assured ride home for employees participating in a commute trip reduction program who are not able to use their alternative commute mode on a particular day because of a personal emergency. Alternative commute modes include walking, bicycling, carpooling, vanpooling, bus, ferry and train. （chapter 43.01 RCW）.
EMINENT DOMAIN - The power of a government to acquire private property for public purposes. It is frequently used to obtain real property that cannot be purchased from owners in a voluntary transaction. Where the power of eminent domain is exercised, owners are compensated by the state in an amount determined by the courts.
DRAWDOWN - Process whereby a state requests and receives federal funds.
DRY CHARTER - This is an agency contract for rental of an aircraft that provides a "state pilot" or a state employee as the pilot.
DUE FROM FEDERAL GOVERNMENT - An asset account reflecting amounts due to the state from the federal government. These amounts may represent grants-in-aid, shared revenues, loans, and/or charges for services rendered by the state for the federal government.
DUE FROM OTHER AGENCIES - An asset account reflecting amounts billed or otherwise due for materials or services rendered by one Washington state agency to another Washington state agency.
DUE FROM OTHER FUNDS - An asset account reflecting amounts owed to a particular fund by another fund in the same agency for goods sold or services rendered. This account includes only short-term obligations on open account and not non-current portions of long-term loans.
DUE FROM OTHER GOVERNMENTS - An asset account reflecting amounts due to the state from another government （e.g., county or municipality）. These amounts may represent grants-in-aid, shared revenues, loans, and charges for services rendered by the state for another governmental entity.
DUE TO FEDERAL GOVERNMENT - A liability account reflecting amounts owed by the state to the federal government.
DUE TO OTHER AGENCIES - A liability account reflecting amounts owed by one Washington state agency to another Washington state agency.
DUE TO OTHER FUNDS - A liability account reflecting amounts owed by a particular fund to another fund in the same agency. These amounts include only short-term obligations on open account.
DUE TO OTHER GOVERNMENTS - A liability account reflecting amounts owed by the state to another government （e.g., county or municipality）.
ECONOMIC FEASIBILITY - An application is economically feasible when, over a reasonable period of time, the application's cumulative benefits outweigh or are equivalent to the application's cumulative costs.
ECONOMIC FEASIBILITY STUDY （EFS） - A cost/benefit analysis of a state agency＊s proposed electronic payment and/or disbursement project that should demonstrate the economic feasibility （net benefit） of the proposed project. Refer to Section 40.40.
ECONOMIC RESOURCES MEASUREMENT FOCUS - Considers all of the assets available for the purpose of providing goods and services and reports all inflows, outflows, and balances affecting or reflecting an entity＊s net assets. The economic resources measurement focus is used for proprietary and fiduciary funds, as well as for government-wide financial reporting. Refer to MEASUREMENT FOCUS.
ECONOMICAL - Direct financial, work-related costs that occur at the least cost to the state and which the state is responsible to pay.
EFFECTIVE INTEREST RATE - The rate of earning on a bond investment based on the actual price paid for the bond, the coupon rate, the maturity date and the length of time between interest dates, in contrast with the nominal interest rate.
ELECTRONIC BENEFIT TRANSFER （EBT） - The electronic transfer of government benefit funds to individuals through the use of automated card technology, automated teller machines （ATM） and point of sale （POS） terminals.
ELECTRONIC CHECK - An electronic version or representation of a paper check. The account holder writes an e-check using a computer or other type of electronic device and transmits the e-check to the payee electronically. Like paper checks, e-checks are signed by the payer and endorsed by the payee. Rather than handwritten or machine-stamped signatures, however, e-checks are affixed with digital signatures. The payee deposits the e-check, receives credit, and the payee＊s bank clears the e-check to the paying bank. The paying bank validates the e-check and then charges the check writer＊s account for the check.
ELECTRONIC COMMERCE/E-COMMERCE - The commercial transaction of services in an electronic format.
ELECTRONIC DATA INTERCHANGE （EDI） - A computer-to-computer exchange of information that is both computer-readable and computer-processable.
ELECTRONIC DATA PROCESSING （EDP） - Data processing by means of high-speed electronic equipment.
ELECTRONIC FUND TRANSFER （EFT） - Any transfer of funds, other than a transaction originated by check, draft, or similar paper instrument, which is initiated through an electronic terminal, telephone instrument, or computer or magnetic tape to authorize a financial institution to debit or credit an account.
EMERGENCY - A set of unforeseen circumstances beyond the control of an agency that either: （a） presents a real, immediate threat to the proper performance of essential functions; or （b） may result in material loss or damage to property, bodily injury, or loss of life if immediate action is not taken.
EMERGENCY RIDE HOME - An assured ride home for employees participating in a commute trip reduction program who are not able to use their alternative commute mode on a particular day because of a personal emergency. Alternative commute modes include walking, bicycling, carpooling, vanpooling, bus, ferry and train. （chapter 43.01 RCW）.
EMINENT DOMAIN - The power of a government to acquire private property for public purposes. It is frequently used to obtain real property that cannot be purchased from owners in a voluntary transaction. Where the power of eminent domain is exercised, owners are compensated by the state in an amount determined by the courts.