2.3.2.5b - Budget types

Compare budgets based on historical figures with zero-based budgets.

Use b - budget types to connect the rule to the data and decision in the question.

This matters because b - budget types determines what can be inferred or chosen; begin with the stated conditions and keep the conclusion tied to the evidence.

Example: apply b - budget types to one small, clearly defined case, show the key step or comparison, and explain the result in words.

Boundary: b - Budget types is not a universal recommendation. Check the syllabus scope, assumptions, units and the limits of the evidence before generalising.