accruals

Noun

accrual (countable and uncountable, plural accruals)

1. The act or process of accruing; accumulation.
   • The effect of her alcoholism wasn't over, of course, and our relationship continues well past her death. What did change was that the accrual of new events stopped. I didn't have to worry about her anymore. She would never drink again.1984 August 11, Janice Irvine, “Secrets of Fear, Shame, and Love”, in Gay Community News, volume 12, number 5, page 9
2. An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose
   • 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.1985, Medury Bhaskara Rao, Foreign Collaboration Agreements: Some Issues: an Intensive Study of Income-tax, Foreign Exchange & Other Related Problems, page 104

   Synonyms:

   accretion, arisal

3. from the creditor's viewpoint, a receivable incurred in one fiscal year, but paid during another.
4. from the debtor's viewpoint, a debt incurred in one fiscal year, but paid during another.
5. Recruitment (of participants) to a clinical trial.