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Water accounting refers to a systematic study of the current status and future trends in both water supply and demand (quality and quantity), with a particular focus on issues relating to sustainability and uncertainty.  Water accounting, under various different names (e.g. water resource assessments and water resource audits), is being promoted increasingly as a key component of programmes of integrated water resource management.   Water accounting can be a one-off activity which has been designed to achieve a specific purpose or it can be part of a long-term M&E programme aimed at, for example, improving and sustaining water service delivery.

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