unaccrued

unaccrued

(ˌʌnəˈkruːd)
adj
(Accounting & Book-keeping) not accrued
References in periodicals archive ?
If an organization does not allow for candor, there may well be an "unaccrued liability" in the business, no matter how favorable the financials look.
If the former is a property right, then it seems difficult to deny that status to the latter.(266) Although the benefits at issue in Goldberg were unaccrued, Alden need not claim that unaccrued benefits are property.
Ovitz were to be fired for any reason other than gross negligence or malfeasance, he would be entitled to a non-fault payment of his remaining salary, $7.5 million in unaccrued bonuses, and the stock options.
If such intent is present, the gain realized on the sale or exchange of the instrument that does not exceed unaccrued OID will be regarded as ordinary income.
Unaccrued ultimate participation costs (see definition below) that have to be recorded for the period are expensed by multiplying the individual-film-forecast fraction by the unaccrued ultimate participation costs at the beginning of the current fiscal year.
Net income for the first quarter of 2017 included the effects of favorable resolutions of two problem loans which resulted in principal recovery of $894,000 and unaccrued interest income of $2.3 million.
Net income for the first half of 2017 included the effects of favorable resolutions of two problem loans which resulted in principal recovery of $894,000 and unaccrued interest income of $2.3 million.
Net income for 2017 included the effects of favorable resolutions of three problem loans that resulted in a principal recovery of $94,000 and unaccrued interest income of $2.7 million.
The claims do not include payment for unaccrued future interest.
Gain on the sale, exchange, or retirement of a bond is treated as ordinary income to the extent of unaccrued original issue discount if at the time of original issue there existed an intention to call the bond prior to maturity.
(5) For example, under the exclusion from fiduciary standards for business decisions, corporate actions by plan administrators seeking to reduce the amount of unaccrued plan benefits, terminating a pension plan, and deciding whether or not to establish a plan, have all been found nonfiduciary in nature.
For example, if Disney elected to fire Ovitz for any reason other than gross negligence or malfeasance, Ovitz would be entitled to a "Non-Fault Termination" which consisted of (1) his remaining salary for the five year period, (2) $7.5 million a year for unaccrued bonuses, (3) the immediate vesting of the first tranche of options to the tune of $50 million, and (4) a $10 million cash out payment for the second tranche of options.