accretion

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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.

Accretion

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.

accretion

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.

accretion

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 ?
The scarcity or absence of late Carboniferous series in the accretionary prism (schists and quartz-schists of the ChMC), can be understood by the highly subsident character of the Arrayan basin that trapped the sediments and hindered their transport to the trench (Figs.
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.
The Paleozoic accretionary wedges and magmatic arcs as well as the Mesozoic extensional terranes all possess evidence for gold mineralization of various types.
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.
(2012a) suggested that most diseased oyster stocks will not be able to maintain an accretionary reef.
Stromatolites are attached laminated, Sedimentary growth structure accretionary away from a point of initiation , And their morphological comparison with actual structure prevail for assessing the microbial origin of ancient stromatolite in the geological record.
et al.: 2014, The 2013 Mw 7.7 Balochistan earthquake: Seismic potential of an accretionary wedge.
(73) Accretionary wedges are often obstacles for locating source distribution because on-land stations are typically surrounded by them.
Structure and tectonics of the Sinu--San Jacinto accretionary prism in Northern Colombia.