accrual

:  relating to or being a method of accounting that recognizes income when earned and expenses when incurred regardless of when cash is received or disbursed (see disburse 1a) — compare cash

1 :  the action or process of accruing claim must be brought within two years of the date of accrual

2a :  something that accrues; especially :  an amount of money that periodically accumulates for a specific purpose (as payment of taxes or interest) b :  something that has accrued during a specified period