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According to the PMBOK (5th edition, glossary, p. 530) the budget at completion (BAC) is "the sum of all budgets established for the work to be performed." It is also known as the total planned value. The BAC is compared to the estimate at completion (EAC) to see if the project is tracking well against the budget. The BAC does not include management reserve.

Related: earned value, planned value, estimate to complete, variance at completion

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