Definitions. 1  Abatements are reductions in tax assessments and are a normal part of the IRS tax administration process. Abatements may occur for a number of reasons. 2  Accrual Accounting is the accounting basis whereby transactions and events are recognized when they occur, regardless of when cash is received or paid.
(March 2008) In United States aviation, a terminal radar service area (TRSA) is a delimited airspace in which radar and air traffic control services are made available to pilots flying under instrument flight rules or (optionally) visual flight rules for the purposes of maintaining aircraft separation.
Electronic System for Travel Authorization. The Electronic System for Travel Authorization (ESTA) is an automated system that determines the eligibility of visitors to travel to the U.S. under the Visa Waiver Program (VWP). ESTA was mandated by the Implementing Recommendations of the 9/11 Commission Act of 2007 for travelers from VWP countries arriving in the U.S. by air or sea.