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- An accrual, or accrued expense, is a means of recording an expense that was incurred in one accounting period but not paid until a future accounting period1. Accruals differ from Accounts Payable transactions in that an invoice is usually not yet received and entered into the system before the year end1. In finance, an accrual of something is the adding together of interest or different investments over a period of time2. The term may also refer to forward provision made at the end of a financial period for work which has been done but not yet invoiced for2.Learn more:✕This summary was generated using AI based on multiple online sources. To view the original source information, use the "Learn more" links.An accrual, or accrued expense, is a means of recording an expense that was incurred in one accounting period but not paid until a future accounting period. Accruals differ from Accounts Payable transactions in that an invoice is usually not yet received and entered into the system before the year end.finance.princeton.edu/budgeting-financial-manage…In finance, an accrual (accumulation) of something is the adding together of interest or different investments over a period of time. The term may also refer to forward provision made at the end of a financial period for work which has been done but not yet invoiced for.en.wikipedia.org/wiki/Accrual
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