1) the budget that lists the dollar amounts to be both received from plant asset disposal and spent to purchase additional plant assets to carry out the budgeted business activities is the______________.

2) A standard that takes into account the reality that some loss usually occurs with any process under normal application of the process is known as a _______ standard.

3) Guidance for the budget process is usually supplied by a ________________ of department heads and other executives responsible for seeing that budgeted amounts are realistic and coordinated.