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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 ?
4) the frontal arc, a zone of uplift and deformation immediately between the accretionary wedge and the volcanic chain;
At this latitude, the Palaeozoic accretionary processes that occurred in the ancient southwestern margin of Gondwana start with the Cuyania collision to Gondwana (old Pampia terrane), causing to Famatinian orogeny in Ordovician times (Fig.
Detailed microscopic examination of the volcaniclastic (epiclastic) deposits was carried out, discriminating them into accretionary lapilli tuff and finer grained hyaloclastite tuffs.
The Apennines subduction is characterised by compressional seismicity east of the chain, in the frontal accretionary prism, and extensional tectonics to the west, associated to the opening of the Tyrrhenian backarc basin and slab rollback (Pondrelli et al.
1-2), while shell layers from organo-phosphatic brachiopods exhibit a concentric accretionary pattern and sometimes a porous or granular texture (Fig.
They suggest that "existing survey information is inadequate to exclude the possibility of earlier Holocene human occupation" and predict that earlier sites may be found on low energy beach deposits and behind accretionary coastal barriers (e.
Basin development in an accretionary, oceanic-floored fore-arc setting: southern coastal Ecuador during Late Cretaceous-Late Eocene time, Am.
Eighteen contributed chapters honoring Windley's influence are arranged in sections on oceanic and island arc systems and continental growth, the tectonics of accretionary orogens and continental growth, growth and stabilization of continental crust (collisions and intraplate processes), Precambrian tectonics and the birth of continents, and active tectonics and geomorphology of continental collision and growth zones.
However, traces of accretionary lobes extending landwards to the south-east are evident along the southern shores of Al Aryam and suggest that the island is a composite of two former islands that probably nucleated on the vestiges of two(?
Structural style, diapirism and accretionary episodes of the Sinu-San Jacinto Terrane, southwestern Caribbean borderland.
Genetically related "Bathymodiolus" populations also occur on the Barbados Accretionary Prism (BAP) and have been referred to as "Bathymodiolus" sp.