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B-Method
(redirected from B method)

    Also found in: Wikipedia 0.07 sec.
(programming, tool)B-Method - A system for rigorous or formal development of software using the notion of Abstract Machines to specify and design software systems. The B-Method is supported by the B-Toolkit.

Abstract Machines are specified using the Abstract Machine Notation (AMN) which is in turn based on the mathematical theory of Generalised Substitutions.


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A Category B method is defined as any method not falling within the definition of a Category A method.
The new rules for accounting method changes by Gallagher, Everett E., Jr. / Tax Executive
481 (a) adjustment resulting from the change, which in turn depends on whether the improper method is viewed as a Category A or Category B method of accounting.
Change in accounting method for trade discounts by Luchs, Lorin D. / The Tax Adviser
Alternatively, the cash method would be a Category B method if inventories were not a material income-producing factor (assuming there is no other applicable limitation on the use of the cash method, such as Sec.
A change in accounting method from cash to accrual: new revenue ... by Wahrmann, Sally A. / The Tax Adviser
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