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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.

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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.
Accordingly, W accrues $13,000 of gross sales and includes $13,000 (less the corresponding cost of goods sold) in gross income in 2002, because the all-events test is met.
E[acute accent](note 3) Domestic Flights of LAN Peru, LAN Express, LAN Airlines and LAN Argentina do not accrue miles on the first stage.
1991, a taxpayer was held to the contract terms of a loan document and was required to accrue interest when the taxpayer did not formally declare the notes to be in default.
Example 1: BA, an accrual-basis partnership, accrues an otherwise deductible expense to partnership CA, which is on the cash basis.
If elected by the participant, payment of the total amount due could be deferred an additional 15 years beyond the date of retirement or termination, and the additional amount would continue to accrue until payout.
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.