accrual

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Related to Accrued Expense: unearned revenue, Accrued Revenue

accrual

A term of art referring to the number of patients in a study or clinical trial.

accrual,

n continually recurring short-term liabilities. Examples are accrued wages, taxes, and interest.
References in periodicals archive ?
108, the Company recorded a $447,000 charge to retained earnings as of December 31, 2005 which relates to (i) a $300,000 overstatement of deferred tax assets that accumulated over several previous years and, (ii) a $147,000 understatement of accrued expenses related to travel costs.
As of March 31, 2008, the Company had restated accrued expenses totalling $179,434, compared to $292,324 as previously reported.
There is no debt on the balance sheet of Royal other than trade payables and accrued expenses.
6 million in accounts payable and accrued expenses and $2.
amounts in thousands) December 31, March 31, 2003 2004 Assets Cash and Cash Equivalents (Note 1) 2,686 44,894 Accounts Receivable 40,922 36,365 Accounts Receivable-List Brokerage 12,844 10,920 Deferred Marketing Costs 5,457 3,833 Property and Equipment, net 40,984 40,622 Intangible Assets, net 247,609 250,271 Liabilities Accounts Payable 16,212 12,361 Accounts Payable-List Brokerage 9,516 7,642 Accrued Payroll Expenses 17,793 12,924 Accrued Expenses 824 3,398 Deferred Revenue (Note 2) 19,824 24,328 Total Debt (Note 1) 139,765 173,485 (1) Includes $30,020 of cash held in escrow for the repurchase of outstanding infoUSA bonds to occur on April 26, 2004.
Mexican entrepreneur Juan Payan and his wife, Martha, arrived in Houston nearly three months ago and have accrued expenses of about $300,000 to make sure they have the best Houston has to provide.
941 Liabilities and Net Assets Current Liabilities: Accounts payable $ 562 $ 463 Accrued expenses 1.
While the correction of walnut cost accounted for the majority of the difference (reductions of 101% in 2011 and 117% in 2010), there were other corrections as well, including previously unrecognized and unrecorded accounts payable and accrued expenses, such as advertising, and other corrections related to stock-based compensation, foreign currency translation, timing of prepaid and expense recognition, capital lease designation, and deferred income tax.
In an email sent to members, no purchase price was mentioned, but the sales agreement called for Remillard to assume the club's outstanding obligations, including all bank debt, accounts payable, and other accrued expenses.
The committee convened by chairman Zayed Hamid on Wednesday, was briefed by audit authorities about mostly unauthorized and illegally accrued expenses accrued by foreign office on the hosting of OIC moot in 1998-99 in lieu of such services as transportation and hotel arrangements for visiting dignitaries; offering to have all audit confirmed in one months time.
After all this, it is obvious that the budget review at this moment is more than necessary due to the increased inflation and accrued expenses.