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Related to accretionary: accretionary growth, accretionary prism

Accretion (of a discount)

In portfolio accounting, a straight-line accumulation of capital gains on a discount bond in anticipation of receipt of par at maturity.


1. The capital gains a bondholder receives when he/she buys a bond at a discount from par and expects it to mature at par. For example, if one buys a bond at 90% of par, the accretion is 10%. Unless the bond is tax exempt, accretion is taxable each year even though the bondholder does not actually receive any payments until maturity. See also: Imputed value.

2. The addition of value as the result of an outside event. For example, an accretive acquisition occurs if an acquisition increases a company's earnings per share.


The accumulation of capital gains on discount bonds with the expectation that the securities will be redeemed at maturity. Excluding municipals, the amount of annual accretion is taxable on an original-issue discount bond even though only a small amount of interest or no interest at all is paid each year. See also imputed interest.


The addition of land through natural causes, such as gradual silting.You will often see accretion used to also describe the addition of land because of receding waters, but this is more properly called dereliction.
References in periodicals archive ?
Names are followed by 3-letter abbreviations for sample locality: GOC, Gulf of Cadiz; WAF, West Africa margin; BAP, Barbados Accretionary Prism; GOM, Gulf of Mexico; SAG, Sagami Bay; KER, Kermadec Arc.
In the down-drift end of the installation sites both accretionary fillets and erosional fillets (Figure 12) are observed.
2006, Lower to Middle Ordovician evolution of periLaurentian arc and back-arc complexes in the Iapetus: Constraints from the Annieopsquotch accretionary tract, central Newfoundland: Geological Society of America Bulletin, v.
The final consequence of this convergence is the accretion and collision in the Late Neogene of Costa Rica--Panama--Choco Block (CRPCB) in Colombia northwestern corner, together with accretion of Sinu accretionary wedge in Colombian Caribbean platform (Chicangana and Vargas, 2003; Chicangana et al.
Oxidising plasmas react only with organic carbon in the samples, leaving substrate rock and accretionary carbonates and oxalates intact (Russ et al.
Fluid pressures generated in subduction-zone accretionary prisms modify the mechanical behavior of the deforming sediment section, and the resultant fluid flow is believed to be responsible for hydrocarbon migration, the formation of methane hydrates, and major diagenetic changes in the sediments.
80 Ladoga erosion, extensional collapse Svecobaltic Accretionary terrane: SE Sweden processes in (Sormland basin), active margins Central and S Baltic of the areas Svecobaltic orogeny South Accretionary Svecofennian processes inactive terrane: S Finland, margins NW Russia (or back-arc basins) of the Fennian (or in the Alutaguse Lapland- Savo?
the porosity of the originally water-rich sediments of accretionary complexes is rapidly reduced by tectonic forces,
The Barga Terrane is interpreted as having formed in ocean-margin environment with active island-and-Andean type magnetic arcs, rifted basis, accretionary wedges and continental margins.
The complex geology of accretionary margins results in variable scenarios for landslide generation, and also makes identification of landslides difficult.
Stratigraphy, geochronology, and accretionary terrane settings of two Bronson Hill arc seuences, northern New England.
Topics discussed include unique features of the Cenozoic igneous rocks of Greece, paleomagnetic analysis of neotectonic deformation in the Anatolian accretionary collage, slab break-off and syncollisional origin of the Late Cretaceous magmatism in the Central Anatolian crystalline complex, and tectonic control on mud volcanoes and fluid seeps in the Anaximander Mountains.