The difference between the budget amount and the best estimate is called
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An estimate is an approximation of what your project (or piece of it) will cost. The budget is what you're allowed to spend. The estimate provides a guideline, the budget provides hard edges. ... Estimate vs Budget applies to more than just money or cost.
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Budget account
An account with a bank, Store or public utility into which one makes regular payment to cover bills
The best estimate
A term applied to unbiased estimates which have a minimum variance
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