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What is another word for be based on?

Need synonyms for be based on? Here's a list of similar words from our thesaurus that you can use instead.

Verb
(rest on/upon) To be based on
“The argument for using absorption costing in external reports seems to be based on the matching principle.”
Verb
To be dependent on a given factor or condition
Verb
(consist in, rare) To have as an essential feature
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