accrual

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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 ?
Leveraging the relationship with IBM, Accrue will implement marketing initiatives including Web seminars, executive briefings, and targeted marketing programs including the following:
The Cisco iQ Ecosystem Program enables Accrue to continue to provide companies with Internet analytics expertise, but with the added benefit of access to `pre-qualified' complimentary technology and services companies," said Jonathan D.
2003-10, the Service provided guidance on the tax year in which an accrual-method vendor accrues gross income under Sec.
79-410 appropriately concludes that (under the general rule of section 461) the tax expense for CFT accrues in the "income year" on which that tax is based.
Holders of a contingent convertible debt instrument, however, must accrue OID into income at the higher yield without receiving cash payments, regardless of their accounting method.
As such, W may not accrue $16,000 of gross sales in 2002, because it does not have a fixed right to that amount.
Therefore, interest deductions are appropriate in the year in which the taxpayer accrues interest, rather than the year it pays the interest.
Commissioner, said that an accrual method brokerage firm must accrue commission income on the trade date rather than on the settlement date.
106, Employers' Accounting for Postretirement Benefits Other Than Pensions, which requires employers to accrue the cost of retiree health and other postretirement benefits.