Cost accounting. Cost accounting is a process of collecting, recording, classifying, analyzing, summarizing, allocating and evaluating various alternative courses of action & control of costs. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability.
FDR was the first and only president to serve more than two terms. Passed by Congress in 1947, and ratified by the states on February 27, 1951, the Twenty-Second Amendment limits an elected president to two terms in office, a total of eight years.
The only way term limits can be imposed on Congress is through the ratification of a Constitutional Amendment. The State of Washington learned this the hard way when they passed a law to limit terms of Congressmen in their state. The Supreme Court quickly shot down the law as unconstitutional.