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accrual

Accrual is defined as the act of accumulating something, or a thing that gathers together.

(noun)

An example of accrual is the act of saving money.
Ants gathering around a pile of sugar is an example of an accrual.

The definition of accrual is a way of showing income and expenses based on when the money is due/received, not when it is paid/given.

(adjective)

An example of accrual is when at year end a company reports the income actually in their account, not what is expected to be in their account when all monies are paid.

See accrual in Webster's New World College Dictionary

noun

the act or process of accruing
the amount that accrues

Also accruement

See accrual in American Heritage Dictionary 4

noun

The act or process of accumulating; an increase.
Something that accumulates or increases.

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