(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.

(mathematics) A spline function that has minimal support with respect to a given degree, smoothness, and domain partition. Any spline function of given degree can be expressed as a linear combination of basis splines of that degree.

plural of basis spline

(computing theory) A particular kind of generating set of an ideal in a polynomial ring K[x1, ..,xn] over a field K. It allows many important properties of the ideal and the associated algebraic variety to be deduced easily, such as the dimension and the number of zeros when it is finite.

(of the giving of information) remaining secret or hidden until it is needed to be known (by a particular party).

(mathematical analysis, numerical analysis) Any polynomial of the form b_i,n(t)=n choose itⁱ(1-t)ⁿ⁻ⁱ!!, being the iᵗʰ term of the binomial expansion of (t+(1-t))ⁿ!.

plural of Bernstein basis polynomial

(law) A standard for judicial review, according to which a law must be rationally related to a legitimate state interest.

(mathematics) A theorem stating that a polynomial ring over a Noetherian ring is Noetherian.

(idiomatic) Having enough familiarity with another person to call them by their first name, as opposed to their surname.