1. foundation for a PROGRAM EVALUATION AND REVIEW TECHNIQUE (PERT) or CRITICAL PATH METHOD (CPM) analysis. It (1) visualizes all of the individual tasks to complete a given job or program; (2)points out interrelationships; and (3) is comprised of arrows linking circles (nodes).

2. system used as a complement to multiprogramming, time sharing, and satellite transmission of computer data and programs. Accounting, auditing, and tax practitioners may benefit from the linking of microcomputers through LOCAL AREA NETWORKS (LANS). LANs allow for data exchange, electronic mail, and pooling of data files.