If you are as happy, my dear sir, on entering this house as I am in leaving it and returning home, you are the happiest man in this country. – James Buchanan to Abraham Lincoln, 1861

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Even before he came to power in 1997, Gordon Brown promised to change the accounts to parliament from simple litanies of cash in and cash out, to a more commercial system that took notice of the public property the departments were using. This system is known as resource accounting. – James Buchan
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