accrual

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ac·cru·al

 (ə-kro͞o′əl)
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. (Accounting & Book-keeping) accounting a charge incurred in one accounting period that has not been paid by the end of it

ac•cru•al

(əˈkru əl)

n.
1. the act or process of accruing.
2. something accrued.
[1875–80]
ThesaurusAntonymsRelated WordsSynonymsLegend:
Noun1.accrual - the act of accumulatingaccrual - 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 rateaccrual rate ntaux m cumulé

accrual

n
(= accumulation)Ansammlung f; (Fin: of interest) → Auflaufen nt; (= addition)Hinzukommen nt
accruals pl (Fin: = liabilities) → Verbindlichkeiten pl
References in periodicals archive ?
* Accrual accounting for all civilian personnel retirement pension and health benefits: While most federal civilian retirement benefits are funded on an accrual basis, a small part is not.
* Full cash or accrual accounting with detailed financial and job cost reporting and analysis
For instance, you can click on the Modify Reports button to choose cash or accrual accounting, set filters, have negative numbers in parentheses, with a minus sign, or bright red if you so desire.
The Treasury Department's position is that if it can require a small business taxpayer to be on accrual accounting, it may do so, notwithstanding Section 448.
Moreover, it moves the budget process closer to accrual accounting, the private-sector norm, and--I believe--a sensible direction for federal budget accounting.
GASB 34 requires governments to adopt full accrual accounting, establish a dollar value for infrastructure assets and calculate depreciation on improvements for the past 25 years.
Today's accrual accounting methodology measures "profitability" over short, arbitrary time periods (i.e., one quarter or one year).
Another case in point is the FASB's mandate (SFAS 106) that companies use accrual accounting, rather than the pay-as-you-go method, for post-retirement benefits and that obligations accrued in the past be recognized in the financial statements.
95 (SFAS 95) in the prediction of bankruptcy, and whether cash flow data provide a superior prediction of business failure over the models employing conventional accrual accounting data.
Since the basic requirements of accrual accounting under the all-events test were clearly met in Fidelity, the Tax Court was faced with the question whether the IRS should be permitted to override the test in order to clearly reflect income.
Under accrual accounting, liabilities are reported as they are accumulated, rather than when they are paid off.
The first 100 days evaluation will focus on three key areas: (1) federal government budget and finances; (2) accrual accounting and asset-liability management; (3) outstanding government debt obligations, including government guaranteed debt, especially foreign obligations.