: 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 sense 1a) compare cash entry 2
Examples of accrual in a Sentence
Noun
had an accrual of $100 through interest on my savings account last year
Recent Examples on the Web
Steven J. Horowitz, Variety, 5 May 2026
That means protecting benefits already earned while negotiating responsible adjustments for future accruals, exploring constitutional pathways for reform and offering voluntary buyout incentives to reduce long-term liabilities.
—Chicago Tribune, 27 Feb. 2026
Bydoug Ashburn, Encyclopedia Britannica, 8 May 2026
Look for software that supports accrual basis reporting, Tomaselli suggested.
—Dana Miranda, CNBC, 23 Apr. 2026
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Noun
The legal accruals hurt the company’s bottom line with a $389.1 million net income loss attributed to Live Nation stockholders compared to a $23.2 million profit the year prior, with a loss per share of $1.85.
—Steven J. Horowitz, Variety, 5 May 2026
That means protecting benefits already earned while negotiating responsible adjustments for future accruals, exploring constitutional pathways for reform and offering voluntary buyout incentives to reduce long-term liabilities.
—Chicago Tribune, 27 Feb. 2026
Adjective
Unlike mark-to-market taxation, phantom income reflects a partial accrual approach.
—Bydoug Ashburn, Encyclopedia Britannica, 8 May 2026
Look for software that supports accrual basis reporting, Tomaselli suggested.
—Dana Miranda, CNBC, 23 Apr. 2026
See All Example Sentences for accrual
Cite this Entry
“Accrual.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/accrual. Accessed 13 May. 2026.
Copy CitationLegal Definition
accrual
noun
ac·cru·al
ə-ˈkrü-əl 
1
: the action or process of accruing
claim must be brought within two years of the date of accrual
2
a
: 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
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