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Kabelo and Hendrik are joint owners of Fitness Gym. At the beginning of each year, they draw up the budget afresh and it is expected that they have to justify anew their budget requests for the year to each other. Although this approach has led to better prioritisation of their resource allocations, their partnership is taking strain with the justification of their activities and expenses to each other. Which type of budgeting do Kabelo and Hendrik use at Fitness Gym?