Definicija: The process of matching prices on invoice lines and purchase order lines, and quantities on packing slip lines and purchase order lines, for the purpose of verifying that variances are within allowable tolerances and that invoices can be paid.

Definicija: An important function of the Contact Committee is to facilitate a harmonized application of the Accounting Directives, dealing in particular with practical problems arising in connection with their application.

Definicija: The Advisory Committee assists the Commission in the implementation of Council Regulation (EEC) No 2830/77 of 12 December 1977 on the measures necessary to achieve comparability between the accounting systems and annual accounts of railway undertakings. It gives its opinion on any question relating to the problems and solution connected with improving the comparability of the transposed annual accounts of railway undertakings and making progress towards greater harmonization of their accounting systems.