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Its use by the [[UK Police]] has been mandated since the 2003-04 [[UK tax year]] as part of England and Wales’ National Policing Plan, specifically the Policing Performance Assessment Framework.<ref name="imfblog"/> An independent 2008 report concluded that ABC was an inefficient use of resources: it was expensive and difficult to implement for small gains, and a poor value, and that alternative methods should be used.<ref name="imfblog"/>
Furthermore, the
==References==
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