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accrual

   Also found in: Medical, Legal, Financial, Encyclopedia, Wikipedia, Hutchinson 0.03 sec.
ac·cru·al  (-krl)
n.
1. The act or process of accumulating; an increase.
2. Something that accumulates or increases.

accrual [əˈkruːəl]
n
1. the act of accruing
2. something that has accrued
3. (Economics, Accounting & Finance / Accounting & Book-keeping) Accounting a charge incurred in one accounting period that has not been paid by the end of it
ThesaurusLegend:  Synonyms Related Words Antonyms
Noun1.accrual - the act of accumulating
step-up, increase - the act of increasing something; "he gave me an increase in salary"
buildup - the act of building up an accumulation; "I envied his rapid buildup of assets"; "a military buildup in preparation for the invasion"
Translations
accrual [əˈkrʊəl] N (frm) → acumulación f
accrual [əˈkruːəl] n (= accumulation) → accumulation f accrual rate
accrual rate ntaux m cumulé
accrual
n
(= accumulation)Ansammlung f; (Fin: of interest) → Auflaufen nt; (= addition)Hinzukommen nt
accruals pl (Fin: = liabilities) → Verbindlichkeiten pl


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? Mentioned in ? References in periodicals archive
 
The aggregate amount of interest to be paid under the instrument before the close of such accrual period; and 3.
IRS Field Attorney Advice 20061701F, (April 28, 2006), which may not be used or cited as precedent, considered whether accrual basis taxpayers can deduct employment taxes on vacation/bonus pay accrued at year-end, but not paid until the next year.
Although the Internal Revenue Service has long since shifted from the friendly and service-oriented approach to a tough guy persona, (1) taxpayers have still taken some solace that they could generally enjoy protection of their tax accrual workpapers.
 
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