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To earn but not collect. For example, if a company makes $1 million in revenue but has not collected $250,000 before it must make its quarterly statement, it is said to have accrued $250,000 in revenue. By the same token, the interest a bond has earned between coupon payments is said to accrue. See also: Accruals.


To accumulate; grow. A $100,000 loan at 7 percent interest accrues interest at the rate of $7,000 per year, or $19.18 per day. The mortgage holder on a property being sold will typically tell the closing company a payoff amount accurate as of the anticipated closing date, with a daily accrual for each day closing is delayed.

References in periodicals archive ?
Accrue Software (Nasdaq:ACRU) is a leading provider of enterprise-level e-business analysis solutions that help companies understand, predict, and respond to online customer behavior.
Accrue Insight delivers Web site performance data visually and intuitively through the use of Java applets, enabling online user response analysis to improve the effectiveness of sophisticated Web sites.
The Accrue solution not only provides in-depth intelligence about your Web site, but makes this information actionable since it's not buried in a log or a report, and you don't have to be a UNIX guru to use it.
As part of the arrangement, Jonathan Feiber has agreed to join the Board of Directors of Accrue Software, Inc.
Accrue helps reduce investment risk by giving companies the tools that let them evolve their sites to exactly meet user demand.
When the right to receive an amount becomes fixed, the right accrues (Regs.
Example 2: XYZ, an accrual-basis partnership, accrues an otherwise deductible expense to A Corporation, a cash-basis C corporation.
Some of these arrangements also provide for "interest" to accrue on the amounts deferred until the benefits are paid to the participants.
Interest accrues between the date on which the tax should have been paid and the date of actual payment.
ABC accrues $40,000 of compensation to its 100% shareholder-employee, to offset the net unrealized built-in gain from the accounts receivable.
Thus, for example, an accrual method payor normally cannot deduct an item that it accrues as a liability to a related cash method recipient until the item is paid, at which time the recipient must include it in income.
The maturity of the outstanding accrued interest, plus additional interest that accrues in the future, has been extended to September 16, 2005.