Another bookkeeping practice accessible today is asset utilization bookkeeping {RCA}. RCA has been perceived by the International Federation of Accountants {IFAC} as a "modern methodology at the upper levels of the continuum of costing tech niques"[12] The methodology gives the capacity to get costs straightforwardly from functional asset information or to detach and gauge unused limit costs. RCA was inferred by taking costing attributes of GPK, and joining the utilization of action based drivers when required, for example, those utilized in action based costing.[12] A cutting edge way to deal with close bookkeeping is persistent bookkeeping, which centers around accomplishing a moment close, where bookkeeping processes commonly performed at period-end are appropriated equitably all through the period