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Gröbner basis
(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.
accrual basis
(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they become due, rather than when they actually occur.
basis point
(finance) One hundredth of one percentage point.
cash basis
(finance, accounting, often attributive) A method of accounting that tracks income and expenditure when they actually occur, rather than when they become due.
on a need-to-know basis
(of the giving of information) remaining secret or hidden until it is needed to be known (by a particular party).
Bernstein basis polynomial
(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!.
on a first-name basis
(idiomatic) Having enough familiarity with another person to call them by their first name, as opposed to their surname.
rational basis review
(law) A standard for judicial review, according to which a law must be rationally related to a legitimate state interest.