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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.
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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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
Economic performance occurs as interest economically accrues (Regs.
Accrue G2 is a comprehensive e-business analytic platform designed to provide companies in the publishing/media/entertainment, multi-channel commerce, and financial services segments with deep insight into the relationships between Web site activity and business actions.
* Investment earnings accrue as part of life insurance "inside cash build-up" and not currently taxed
Designed to provide companies in the publishing/media, multi-channel commerce and financial services segments with deep insight into the relationships between web site activity and business actions, Accrue 2 combines data collection, decision support technologies and reporting components into one system.
The employer should accrue an unclaimed property liability to reflect the fact some state is likely to seek to recover the unpaid amount as unclaimed property.
At that point, some companies then manually review each item and accrue tax on the purchase as necessary.(18) Some companies merely retain the receipts for state audit purposes, and estimate the tax due by some other method.
On the other hand, if the same corporation makes a contribution to a U.S.-based charity for use outside the United States, it does not necessarily follow that the contribution should be associated with the corporation's foreign activities (and income), or even be ratably apportioned, because no goodwill outside the United States will ordinarily accrue from the contribution.(1) For example, if a corporation makes a contribution to a U.S.-based international relief organization to alleviate the suffering of the Bosnian refugees, the recipients of the assistance will most often not even be aware of their benefactor, but rather will identify the contribution with the organization distributing the assistance.
Thus, pay-as-you-go (cash basis) and terminal accrual (accrue at retirement) approaches would no longer be acceptable.
In the case of the CFT, absent section 461(d), the 1972 change in the CFT law would have caused both the 1971 and the 1972 CFT to accrue for federal tax purposes in 1972.
Additional benefits do not accrue to a participant until the benefits payable under the cash balance plan equal the amount accrued under the traditional defined benefit plan at the transition date.
Interest would accrue on a TCD from the date it was issued, unless the TCD were applied against a liability due on or before the issue date.
Under Texas Probate Code Section 378B(f), interest began to accrue on the bequest to H at a 6% annual rate, beginning one year after letters testamentary were issued to M.