Small businesses benefit from confirmation that they can use the "cash basis" for their tax returns, instead of the more complicated accounting rules which they have had to use previously.

BBC: Budget 2013: National Insurance, the Cinderella tax

Much of the gas being produced, when you add in all the expenses including building gathering systems, purification plants, and accounting for the bad wells, lose money on a pure cash flow basis.

FORBES: My Prediction Was Wrong: Why We Didn't Get To $8 Natural Gas