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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 ?
10c) and the accretionary complex began to grow, gradually forming a ridge that emerged above sea level leading to the creation of a retro-wedge basin separated from the oceanic trench (Fig.
Second-order deformation patterns, on large scale wavelength (~100 km) have been detected on the accretionary prism of central and southern Apennines that are highly correlated with other geophysical data and related to deep rooted sections (70-100 km), marked by different subduction regimes.
A new Bathymodiolus from cold seep areas on the Barbados Accretionary Prism.
These include (1) the reconstruction of the control site revetment and introduction up drift of beach fill in midstudy, (2) the proximity of the down-drift sector of the control site to the accretionary fillet associated with the Muskegon Harbor structure, and (3) the presence of the Duck Lake outlet channel on the north end of the installation study site.
Our initial installations were quite successful, and we and our growing group of CORK collaborators have gone on to deploy similar instrumentation in a total of 11 sites (see map opposite) in three representative types of seafloor hydrological environments: spreading centers, where new seafloor is spreading outward from mid-ocean ridges (ODP Holes 857D and 858G), young mid-ocean ridge flanks (395A, 1024C, 1025C, 1026B, 1027C), and accretionary prisms, where sediments scraped off descending seafloor plates accumulate in front of overriding plates, like debris in front of a locomotive's cowcatcher (889C, 892B, 948D and 949C).
As a protostar forms inside its dusty accretionary cradle, jets of material escape from the infant star's poles.
The Tuva-Mongol and South Gobi units possess Precambrian basements, whereas the Ozernaya, South Mongolian, Khangai-Khentei and composite Kharkhirin-West Sayan units comprise accretionary wedges and, commonly superimposed upon them, magmatic arcs no older than Vendian.
Kinematics of accretionary shell growth, with examples from brachiopods and molluscs.
Accretionary lapilli are uncommon, suggesting water contents of the surges were low.
1992), left unresolved the factual question of whether the construction of homes on the Lucas lots would be especially risky, Lucas testified that he would not hesitate to sell his lots to the public because "all of the knowledge that I've gained in my ten years of association at Wild Dunes has been that this is an accretionary island--accreting island, and that if there is erosion it will be of temporary nature, and that has proven to be the case in my observation in the last ten years.
Most of the gold was relatively coarse, either in nuggets or in knobby, accretionary rice-grain size.