Scorekeeping is the process of developing and recording measures of the budgetary effects of proposed and enacted legislation. Those effects consist of changes in federal spending, revenues, and deficits. When providing budgetary information to the Congress and other audiences, CBO adheres to laws, rules, and principles concerning the federal budget—including a set of 16 scorekeeping guidelines. This document explains 4 of those guidelines that frequently result in questions to CBO from Congressional staff and others.