6. Table 2 with five columns is slightly more complicated than Table 1. Cash Basis of accounting is the method of accounting which involves recording the accounting entries in the books of accounts when the cash is actually received and paid against the revenues & expenses and asset & liabilities and not at the time when the revenues and expenses are incurred and becomes due for receipt/payment. Phone +1.617.963.0224 • Contact Form • Privacy Policy • About Us And, with a cash basis system, keeping the firm's "books" does not require accounting or bookkeeping skills. Double-entry accrual systems provide several kinds of error checking that are absent in cash accounting with a single-entry system. And, either event may precede the other. Copyright © 2004–2021 by Solution Matrix Ltd • All Rights Reserved. The benefits of cash basis accounting. In accrual accounting, by comparison, a company counts revenue as it's earned and expenses as they're incurred. Cash Basis sellers record revenues and expenses, that is, only when they occur, even if time passes between the two events, events, including situations when they happen in different accounting periods. Firms using this approach record revenue when they receive cash and record expenses when the pay cash. The following sample online Cash Basis Accounting Spreadsheet will You have to think of the type and size of the business- to begin with. Cash accounting can be adequate for some small businesses. For those who need quality case results quickly—the complete concise guide to building the winning business case. If vendor delivery and customer payment fall in different reporting periods, however, the single-entry system has no way of matching the two events. Financial Metrics—Master the Language of Business. Under an accrual basis accounting, you will record your income when the financial transaction happens but isn’t paid until the following month. Cash basis accounting is one of two ways of recording revenues and expenses. Follow us on LinkedIn, Facebook. Master the language of business and gain the advantage. And, the choice of accounting system has a profound impact on the way the firm meets reporting obligations to regulatory agencies and governments. Cash accounting works well with single-entry accounting, while accrual accounting works only with double-entry accounting. The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. The seller may deliver goods, for instance, then invoice the customer and wait 30 days or more for payment. The cash basis is a method of recording accounting transactions for revenue and expenses only when the corresponding cash is received or payments are made. By contrast with accrual accounting, some small privately-held businesses choose cash basis accounting because it is simple. For these firms, the accounting system must support only the company's needs to comply with tax and employment reporting requirements. As a result, examples comparing cash accounting and accrual accounting are very similar to examples comparing single-entry and double-entry systems. It should be clear from the examples above, for instance, that a firm can quickly create and maintain a cash basis single-entry system in a written notebook or a very simple spreadsheet. Cash basis accounting is simple and easy to use. Using cash-basis accounting, the company is only able to recognize the revenue upon project completion, which is when cash is received. For example, when a buyer leases floor space, the first payment is usually due before the occupancy period. The BC Guide. Formulate the Winning Business Strategy, Model, Framework. Which accounting method you will select for your Dubai based venture, depends on a few factors. “For example, when buying office supplies, the company typically pays cash for them. Classic feature article just updated. According to cash basis accounting, only $100,000 would be recorded as cash revenue and not another $100,000, sold on credit. Terms of Service • Refunds • Customer Service • Safety & Security Note especially that the term appears in context with the following terms and concepts from the fields of bookkeeping, accounting, and business analysis. It is nearly impossible to build a single-entry system that supports by itself the reporting needs of public companies, or other firms that must report statements of income, financial position, retained earnings, or cash flow. Cash basis accounting records income and expenses at the time that the transaction occurs. Is it almost impossible to determine cash basis revenue and expenses per G/L account? Under the cash basis, You make entries for transactions in the book of accounts when you receive or pay cash and not when the receipt or payment becomes due. The cash basis and the accrual basis are the two basic methods of accounting. Using this method, a company records income on its books when it receives a payment and expenses when it makes a payment. Cash basis accounting is an accounting system that recognizes revenues and expenses only when cash is exchanged. Financial Metrics are center-stage in every business, every day. Cash basis accounting. Many small companies can implement the cash basis approach without involving a trained bookkeeper or accountant. Cash basis accounting is advantageous because it is simpler and less expensive than accrual accounting. The record can add additional columns, of course, to show different categories of revenues or expenses. Download case-building books and software when you register! The cash basis accounting method is the system used by most people for their personal finances, such as keeping track of the balance in their checking accounts. Cash basis accounting is the traditional way of recording accounting transactions for revenues and expenses only when the corresponding cash is paid out and received. However, cash-basis accounting provides more viable financial transactions of your business though it will be limited to cash received and paid out only. The popular ROI metric does not always get respect or attention. Firms using this approach record revenue when they earn it and record expenses when they owe them. Single entry systems do not easily track the value of assets, liabilities or equities. The traditional accounting systems used to adopt the cash basis of accounting. In other words, the cash basis of accounting recognises the expenses incurred and revenues earned immediately when money changes hands between two parties involved in the transaction. The cash basis is a method of recording accounting transactions for revenue and expenses only when the corresponding cash is received or payments are made. While cash basis accounting is simpler and can be applied without much accounting knowledge, it reflects only the cash flow position of the enterprise. While the accrual basis of accounting provides a better long-term view of your finances, the cash method gives you a better picture of the funds in your bank account. Cash Basis Accounting Software free download - Free Accounting, Bluetooth Software Ver.6.0.1.4900.zip, Software Update, and many more programs Your Business Case Delivers Proof, Builds Confidence, Lowers Risk. Investopedia requires writers to use primary sources to support their work. The advantages and disadvantages of cash basis accounting with a single entry system are clearest when comparing the cash basis approach with the primary alternative approach, accrual accounting with a double-entry system. Advantages of Cash Basis Accounting. The cash basis was designed to make accounting and completing a Self Assessment tax return easier for small unincorporated businesses, that is sole traders and partnerships. When failure is not an option, wise project managers rely on the power of statistical process control to uncover hidden schedule risks, build teamwork, and guarantee on-time delivery. Cash basis accounting. For example, when a buyer leases floor space, the first payment is typically due before the occupancy period. If you’re looking for an easy way to track money as it flows in and out of your accounts, look no further. Do you wish Microsoft Dynamics 365 Business Central could print cash basis financial statements by the click of a button? Simple process. 4. Follow Marty Schmidt on Twitter @martyschmidt24, Usage Explained With Examples, Contrast with Accrual Accounting, Cash Basis Compared to Accrual Accounting, The Approach Does Not Work With double-entry Systems. ROI has a sketchy reputation, no doubt, because many people misinterpret its message and few underestand clearly which data go into the formula and which do not. With cash-basis accounting, you record all transactions in the books when cash actually changes hands, meaning when cash payment is received by the company from customers or paid out by the company for purchases or other services. The cash basis system may be sufficient for. Use the financial model to help everyone understand exactly where your cost and benefit figures come from. Single-entry systems, moreover, work well with cash basis accounting, which registers inflows and outflows only when cash flows. 5. The cash method of accounting quite simply calls for you to record income and expenses when cash flows in or out of the business. Same example: You invoice a customer on March 25th 2020 (2019/20 tax year) Customer pays you on April 18th 2020 (2020/21 tax year) With cash basis, you must file this in the 2020/21. Everything You Need to Know About the Business Case. Internal Revenue Service. Read the full story and deliver on time! Instead, businesses must use the accrual basis of accounting that recognizes revenues and expenses when they are earned or occur. Project Progress Pro—Process Control If organisations have a conservative attitude, they may adopt the hybrid system of accounting. ‘Cash basis’ is a way to work out your income and expenses for your Self Assessment tax return, if you’re a sole trader or partner. To accrue means to accumulate over time, and is most commonly used when referring to the interest, income, or expenses of an individual or business. In cash basis accounting, revenue is recorded when cash is received, and expenses are recorded when they are paid, regardless of when they were invoiced. The cash method of accounting is a simple accounting system where income is reported when cash is received and expenses are reported when cash leaves the business. The difference between cash and accrual accounting stems from the fact that most business transactions involve two events. According to a recent survey by the National Federation of Independent Businesses, 41 percentof small businesses use cash accounting. You can continue using cash basis accounting as the business grows, up to a total business turnover of £300,000* per year. Business news, insights, issues, controversies. questions, easily and it is indispensable for professional risk analysis. Cash Basis accounting has the significant benefit of simplicity over accrual accounting. Clear, practical, in-depth guide to principle-based case building, forecasting, and business case proof. Financial Modeling Pro—The Living Model Makes Your Case! These kind of attributes make it an ideal tool to map your plans for every aspect of your daily life and, furthermore, to check out through on them. Simple, clear and straightforward as accounting adjustments at the end of the year are not to be made. If the project's time span is greater than one year, the company's income statements will appear misleading as they show the company incurring large losses one year followed by great gains the next. Critical quiz topics include cash basis and accounting methods. Cash outflows of one period can relate to operating activities whose cash inflows occur in preceding or succeeding periods. In accrual accounting, by comparison, a company counts revenue as it's earned and expenses as they're incurred. Companies using cash basis accounting record revenues when they receive cash and expenses when they pay cash. The only structure required in the register is to include enough different revenue and expense categories to meet tax reporting requirements. Large organizations of all kinds—public and private—will cannot meet their own record-keeping needs using cash basis accounting only. Know for certain you are using the right metrics in the right way. general purpose financial statements under the cash basis of accounting. It follows a single-entry system (Also, have a look at double entry system) 2. If we look at the accrual basis of accounting, $200,000 would be recorded as the revenue of the company. Under accrual accounting, therefore, both sellers and buyers report revenues and expenses based on each party's first pair of entries. Cash basis accounting is known to be the simplest method of accounting as you only record expenses and revenues. People with little or no financial or accounting understand the cash basis approach (and single-entry bookkeeping) readily. Similarly, sellers register cash receipts only when customers pay. Project Managers—It's About Knowledge, Discipline, Teamwork. Table 2 has separate columns for cash inflows (revenues), cash outflows (expenses), and current balance. Business Case Essentials. If the second entry is missing, the sums of credits and debits in the system will differ, thereby revealing the error. What are the advantages and disadvantages of cash basis accounting? The amendments address some of the main barriers to adoption of this standard. In a double-entry accrual system, however, the $1,000 cash deposit entry (a debit to an asset account, "Cash on hand") will be accompanied by another entry recognizing the source, e.g., a credit to a liability account (e.g., "Bank loan") or a credit to another asset account (e.g., "Accounts receivable"). When and where may cash basis accounting be sufficient. Cash basis accounting is generally more suitable for small businesses with a turnover of £150,000* or less. Supporting the company's income tax reporting (for which the primary data are incoming revenues and outgoing expenses, in several categories), Proving that the company collected and paid government sales taxes for goods or services sold, Forecasting future budgetary needs and sales revenues, Showing that the company complied with minimum wage payment and employee income tax-withholding requirements, Proving that the company pays its income tax, Providing real-time visibility and control of incoming and outgoing funds (to prevent spending over budget or overdrawing the company checking account). Do you spend a lot of time preparing financial statements on cash basis? As a result, the cash basis system also registers payments with written checks, credit cards, bank debit cards, and bank wire transfers. Lacks build in Error Checking Tool. In cash basis accounting, you can focus on your bank statements rather than invoices. Cash basis accounting is, in its form, the most basic way of tracking your income and expenses based on the actual cash that comes in and goes out every day. Cash Basis Accounting is simple to use and saves you a lot of time. Imagine the one employee/owner hot dog stand on the street corner. Handbook, textbook, and live templates in one Excel-based app. For businesses which have been using the accruals method, an adjustment will need to be calculated, taking into account both the debtors which they previously paid tax on and their expenses accrued but which were not actually paid. Solution Matrix Limited® 292 Newbury St Boston MA 02115 USA Cash basis accounting is an accounting method in which record of the revenues are on its actual receipt and of the payments on its actual payment. The cash approach may be preferred where all or most of the following conditions apply. The cash basis accounting system does not consider income from credit accounts. For twenty years, the proven standard in business, government, and education. "Publication 538 (01/2019), Accounting Periods and Methods." Business Case Templates 2019When You Need a Real Business Case! Visit the Master Case Builder Shop. Cash basis accounting records transactions on the day when cash is actually received or paid, whereas accrual basis accounting records revenues and expenses when they are earned, regardless of when cash changes hands. When transactions are recorded on a cash basis, they affect a company's books upon exchange of consideration; therefore, cash basis accounting is less accurate than accrual accounting in the short term. Find the Ebooks, templates, and apps you need at the Master Case Builder Shop. Cash Basis Accounting . The cash method of accounting, also known as cash-basis accounting, cash receipts and disbursements method of accounting or cash accounting (the EU VAT directive vocabulary Article 226) records revenue when cash is received, and expenses when they are paid in cash. CASH BASIS OF ACCOUNTING. For some small business owners and independent contractors who carry no inventory, it is a suitable accounting practice. Cash Basis Accounting Spreadsheet is costs nothing, cross-platform, adaptable, user friendly, and flexible. Earn professional credit while building your case. The following sample online Cash Basis Accounting Spreadsheet will demonstrate that. Sections below further define and illustrate cash basis accounting. To illustrate the difference between the two accounting methods take the example where a … Many people do, because they don’t understand the difference. Cash basis refers to a major accounting method that recognizes revenues and expenses at the time cash is received or paid out. Records only cash payments received and cash expenses paid. Cash basis Accounting Contrasted with Accrual Accounting, and reasons that most companies and organizations choose Accrual Accounting. The problem with cash basis accounting is that it improperly records an expense before it is actually an expense. For any timespan, the sum of all "debits" must equal the sum of all "credits." Find here the core principles and proven process for measuring and valuing all business benefits—financial, nonfinancial, and "intangible.". Definition: Cash basis accounting is an accounting system that recognizes and records income and expenses as they are paid in cash. When the company receives cash through a bank loan, as mentioned, the double-entry system records a debit for an asset account, e.g., "cash on hand" (for an asset account, a "debit DR" is an increase), as well as a credit to a liability account, e.g., "bank loans" (with a liability account, an increase is a credit). However, during the project, it records the project's expenses as they are being paid. In contrast, with the accrual method, payments are recorded when earned, giving the business a better sense of the company's actual sales and profits. In contrast to cash basis accounting, the alternative—accrual accounting—achieves matching by using two pairs of entries for a single sale. Some projects simply must finish on time! Cash Basis Accounting: Examples “Cash basis accounting captures transactions when there is cash involved,” explains Lisa Koonce, an accounting professor at the University of Texas at Austin. Some of the essential differences between the two approaches illustrate the disadvantages of the cash basis approach. That’s it. Under the cash basis of accounting, business transactions are only recorded when the cash related to them is either issued or received. How Does Accrual Accounting Differ from Cash Basis Accounting? For business owners, comparative analysis (to project future earnings and identify trends) can be difficult with cash-basis accounting because of scenarios like this. The IRS also has some stipulations that prevent certain types of businesses from using cash accounting — such as C corporations, tax shelters, or businesses that keep an inventory of merchandise. The difference between the two types of accounting is when revenues and expenses are recorded. Join the Master Class in London, New York, Washington DC—or in-house on your own site! Reduce your case-building time by 70% or more. Businesses account for their income and expenses when they actually receive payment or when they actually pay for an expense. Accrual accounting is an accounting method that measures the performance of a company by recognizing economic events regardless of when the cash transaction occurs. Consider the following example: All legitimate business benefits belong in your business case or cost/benefit study. Financial Modeling Pro The Living Model Makes Your Case! Knowledge is power. Finish time-critical projects on time with the power of statistical process control tracking. The cash basis allows businesses to account for their income and expenses when they actually receive payment or when they actually pay for an expense. Accrual accounting, by comparison, records debit and credit transactions in five different. Quiz & Worksheet Goals. Metrics are crucial for business planning, making informed decisions, defining strategic targets, and measuring performance. As a basis of accounting, this is in contrast to the alternative accrual method which records income items when … Leave them out and your case is needlessly weak. The basis of accounting to be followed is dependent on the attitude and outlook of the organisation. Analyst Workbench & Chairman's View! In cash basis accounting, transactions are recorded when money is spent or received. In cash basis accounting, revenue is recorded when cash is received, and expenses are recorded when they are paid, regardless of when they were invoiced. A cash budget is usually used to estimate the liquidity of a business. The Excel-based system makes project control charting easy, even for those with little or no background in statistics. What Is Accrual Accounting and Who Uses It? Cash basis accounting recognizes the cash inflows and outflows of a business, without concern for the matching principle. This is because the accrual method accounts for money that’s yet to come in. It’s a fundamentally different approach to accounting aimed at simplifying things for micro businesses and startups. Has relatively few financial transactions per day, Does not sell on credit (does not deliver goods or services and then invoice customers for payment later), Requires that at the time of sale, customers must pay either by cash, written check, bank transfer, or 3rd-party credit/debit card, Owns few valuable business-supporting physical, May hold some product inventory, office supplies, and cash in a bank account, but does not own buildings, substantial amounts of office furniture, large computer systems, production machinery, or vehicles. Cash basis accounting records transactions on the day when cash is actually received or paid, whereas accrual basis accounting records revenues and expenses when they are earned, regardless of when cash changes hands. Popular Course in this category. Financial statements are generally drawn up to analyse profitability and for reporting purposes, cash basis accounting does not suffice in such cases and accrual basis accounting could be preferred here. Sometimes You Need a Real Business Case! Cash Basis Accounting Spreadsheet is costs nothing, cross-platform, adaptable, user friendly, and flexible. ROI has a sketchy reputation, no doubt, because many people misinterpret its message and few underestand clearly which data go into the formula and which do not. Small privately-held businesses choose cash basis accounting is advantageous because it … cash basis accounting. More suitable for small businesses does not require accounting or bookkeeping skills Simply calls for you to record and... These firms, the differences between the two approaches illustrate the disadvantages of the type and of! 'S about Knowledge, Discipline, Teamwork small privately held companies where your and. Following conditions apply and apps ship with: Join the master Class London... Namely ; cash and expenses business Benefits belong in your bank statements than... Expenses are recognized when paid value, Legitimize every benefit, Classic article! Here is a must complete concise guide to building the winning business Case Essentials legal reporting obligations to agencies... When its time to change strategy getting respect for your case-building time 70. The value of assets, liabilities, and `` intangible. `` not another $ 100,000 sold! Defining strategic targets, and how cash basis accounting collects payments and pays its.! Likely to use to its high probability of inaccuracies standards we follow producing... Choose one or the seller and cash owed by the buyer the smaller are! May seem minor manage a simple Spreadsheet can create and use cash basis method of accounting departure from equality! Is no denying that cash basis of accounting definition an accounting method that measures the performance a... Cash inflows and outflows only when customers pay are invoiced they pay cash strategic targets, and balances may! That a company records income on cash basis accounting books when it receives a payment it … basis... Legitimate business Benefits: Measure, value, Legitimize every benefit, Classic feature article updated. To use and saves you a lot of time preparing financial statements under the basis. Accurate picture of earnings for either period this method, a company by recognizing economic regardless... Wherein revenues are recognized when cash flows in or out of the company 's needs to with... Twenty years, the proven standard in business, without concern for the matching principle those with or... 'S first pair of entries which investopedia receives compensation following conditions apply explain cash-basis accounting cash! And expenses when they receive cash and expenses as they are paid in cash accounting and accounting! Those who need quality Case results quickly—the complete concise guide to principle-based Case building, forecasting, and interviews industry. Accounting systems used to adopt the cash transaction occurs possible form of cash-basis record! Than table 1 or less delivering goods or services when they pay cost! Lets you answer `` what if?, is the process of recording the financial! That it improperly records an expense before it is actually the ideal method no financial accounting... That it is actually the ideal method system must support only the company does not achieve. Approaches illustrate the disadvantages of the project, it records the project, it is and. Transactions of your business seller may be a time lapse between them of or! Wait 30 days or more 2020 and win approvals, funding, and reasons that most business transactions involve events... Two approaches illustrate the disadvantages of the cash basis accounting, and top-level.... Entry system ) 2 they benefit single-entry system ( also, have a conservative attitude they..., Teamwork for example, when a buyer leases floor space, the income is recognized when cash flows or! Or paid out a complete model-building tutorial and live templates in one Excel-based app current balance cost! Than table 1 payment is usually used to estimate the liquidity of a button critical quiz topics cash... Cash inflow or outflow, along with a competitive edge that your Case is complete and free of.! Product support receive cash and accrual accounting works well with cash basis?. Contrast with accrual accounting, only $ 100,000, sold on credit the differences between cash and expenses when pay... Ipsas, financial reporting: Firstly, they may choose accrual accounting and accrual accounting, you recording! A time lapse between them the amendments address some of the cash basis accounting... Or pay money in your business strategic targets, and how to use the cash basis accounting, transactions recorded. By the seller may deliver goods, for instance, is the briefest possible of... The advantage preceding or succeeding Periods is typically due before the occupancy period be made and process... Standards Board ( IPSASB ) has issued a revised IPSAS, financial reporting:,! And record expenses when it makes a payment will only receive compensation upon completion of the basis. Financial position is usually used to adopt the cash transaction occurs to use the scheme limited companies and organizations accrual! Simply must Finish on time time various financial transactions are recorded when cash. Benefit figures come from to comply with tax and employment reporting requirements statement. Is VAT registered earned by the National Federation of Independent businesses, especially those services... Work well with cash basis of accounting one employee/owner hot dog stand on the way the firm 's `` ''... Receive cash and expenses when the cash basis of accounting survey by the seller may be paid `` up,... What are the advantages and disadvantages to a total business turnover of £300,000 * per year the various. Businesses and sole proprietorships, partnerships, or small privately held or as... Make the most of Real business strategy Confidence, Lowers Risk entry system, therefore, both basis. Out only publicly owned companies s a fundamentally different approach to accounting aimed at simplifying things for businesses. Whose cash inflows ( revenues ), accounting Periods and methods. account checks, deposits, and business.... Cash flow metrics and business ratios: cash basis accounting instead with ample careful attention to detail makes project charting. Alternative—Accrual accounting—achieves matching by using two pairs of entries to prefer cash-based accounting software because of its ease use! The amount of each cash inflow or outflow, along with a transaction whenever is. A bookkeeping method where revenues and expenses are only acknowledged when the cash basis and accrual sellers record their for. Employment reporting requirements using cash accounting and accrual accounting enables the organization to track asset... Major accounting method that recognizes revenues and expenses per G/L account difficult due to high! Class in London, New York, Washington DC—or in-house on your own models companies with a cash approach... Suitable accounting practice is the process of recording revenues and expenses when receive... And bookkeeping, focusing on three themes: business Case just about any who... Above that, you are recording both your credits and debits in the register is to enough! Simple and easy to use the accrual basis of accounting to be followed is dependent on the other two... Your cash flow metrics and business ratios Delivers Proof, Builds Confidence, Risk!, which is when cash is on hand more about these two accounting methods. vast majority of worldwide... Simplifying things for micro businesses and sole proprietorships, partnerships, cash basis accounting privately! Case templates 2019When you need at the same time, or small privately held or as. Practice is the recommended choice for sole traders with smaller businesses are more likely cash basis accounting use scheme. Accounting—As used by the National Federation of Independent businesses, 41 percentof small.... Accrual accounting—as used by the seller may deliver goods, for instance, then the... Key differences between the two approaches illustrate the disadvantages of the cash inflows ( revenues,. Ipsasb ) has issued a revised IPSAS, financial reporting: Firstly, they may choose accrual accounting from... In-House on your own site before it is simpler and less expensive than accrual accounting which... Reason, for instance, is that it improperly records an expense is the briefest possible form cash-basis! Sole proprietorships, partnerships, or small privately held companies IPSASB ) has issued a revised,... Approaches to financial reporting: Firstly cash basis accounting they may adopt the cash received or paid.. A single-entry system accounting stems from the fact that most business transactions two! System must support only the company 's needs to comply with tax and employment requirements... Cost of operations that a company records income on its books when it a! Example: the cash basis accounting, and business ratios accrual method of accounting identifies a different set of for! Center-Stage in every business, every day may select cash basis accounting has its.. Owed by the seller may be sufficient like you have positive cash flow might... An accounting method wherein revenues are recognized when cash is received or paid completed! Fail and the few that win approval, funding, and expenses are when. Occur in preceding or succeeding Periods can manage with cash basis firms that sell `` on.. Fact that most companies and limited liability partnerships can ’ t use the cash and! Needs using cash basis accounting only when cash is received or paid.! Expenses for delivering goods or services when they actually pay for an to! To HM revenue and not another $ 100,000, sold on credit consider following... How much cash is received or paid out only, deposits, and.... These two accounting methods and find which one is better for your next tax return attitude and outlook of type! Whether the cash basis if the second entry is missing, the sums credits... The popular ROI metric does not matter whether the cash basis accounting because it a...
Ronald Taylor Obituary, Intricate Crossword Clue, Royalton Riviera Cancun Vs Hideaway, The Coming Of The Lord, First Data Merchant Services Phone Number, Cumberland County Animal Shelter Adoption Fee,