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 ?
96m in capital, interest and fees due to Irelandia Investments on the loan facility transferred to Irelandia in 2012, and to discharge the group's other accrued expenses and liabilities.
681) investments Depreciation and amortization 667 719 Loss on disposal of fixed asset 11 1 Changes in operating assets and liabilities: Accounts receivable, net (111) 5 Other receivables 1 (105) Receivable - affiliates 47 (15) Prepaid expenses and other (99) 12 Other assets (8) (34) Accounts payable 99 (171) Accrued expenses 163 (277) Deferred revenues (4%) 375 Deferred lease costs (49) (75) Net cash provided by operating activities 1.
1989), the court thus said this was not a case where accrued expenses "significantly exceed[ed]" the taxpayer's cash payment obligations and where the obligation to make payments consistent with the accrual was under the taxpayer's unilateral control.
The buyer will also take responsibility for certain trade payables and accrued expenses of the acquired business as part of the agreement.
For example, net cost of operations of a federal entity generally includes accrued expenses to cover future employee sick leave.
In addition, it should pay as many accounts payable and accrued expenses as possible.
9 million in cash and cash equivalents and our accounts payable and accrued expenses were approximately $2.
Companies should be particularly careful when reporting inventory, accounts receivable and accrued expenses.
Taxpayers that have not deducted accrued expenses (other than interest), payable to related foreign parties, until these expenses are paid may now be able to deduct such expenses when accrued.