Which of the following methods is not used for processing expenditures?

The method of processing expenditures that isn't utilized is cash sale. In the context of logistics and accounting, processing expenditures typically involves various activities such as issuing items, transferring assets, or gathering information through surveys. Cash sales indicate a transaction where goods or services are paid for at the moment of sale, which doesn't directly align with the traditional methods of managing and processing expenditures in a logistical or accounting sense.

In procurement and logistics, the focus is usually on the documentation and tracking of items transferred, issued, or measured through surveys for inventory management, rather than immediate cash transactions that settle at the point of sale. Therefore, cash sale does not fit within the established methods for processing expenditures.