accrual

accrue +‎ -al

• IPA^(key): /əˈkɹuːəl/

• Audio (Southern England)

  (file)

accrual (plural accruals)

1. 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.

2. (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.
3. (health sciences) Recruitment (of participants) to a clinical trial.

• (an increase): accretion, arisal
• (accounting): deferral

• (accounting): deferral, prepayment

• accrual basis
• accrual bond

• caracul