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accrual (plural accruals)
- An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose
- 1985, Medury Bhaskara Rao, Foreign Collaboration Agreements: Some Issues: an Intensive Study of Income-tax, Foreign Exchange & Other Related Problems, page 104:
- The finding out of the source accrual or arisal of income is not material as the incidence of charge is dependent on the place of accrual or arisal of income.
- (accounting) from the creditor's viewpoint, a charge incurred in one accounting period that has not been, but is to be, paid by the end of it.
an accounting charge