Accrued benefits Accrued benefits are the pension benefits earned by an employee accourding to the years of the employee's service.
Accrued discount Accrued discount means the interest that accumulates on savings bonds from the date of purchase until the date of redemption or final maturity, whichever comes first. Series A, B, C, D, E, EE, F, I, and J are discount or accrual bonds, meaning principal and interest are paid when the bonds are redeemed. Series G, H, HH, and K are current-income bonds, and the semiannual interest paid to their holders is not included in accrued discount.
Accrued interest Accrued interest applies mainly to convertible securities. Interest that has accumulated between the most recent payment and the sale of a bond or other fixed-income security. At the time of sale, the buyer pays the seller the bond's price plus "accrued interest," calculated by multiplying the coupon rate by the fraction of the coupon period that has elapsed since the last payment. (If a bondholder receives $40 in coupon payments per bond semiannually and sells the bond one-quarter of the way into the coupon period, the buyer pays the seller
$10 as the latter's proportion of interest earned.)
Accrued expenditures Accrued expenditures refers to the amount of a liability incurred (whether or not paid) for goods or services received, or assets acquired.
Accrued expenses Expenses incurred but not yet paid or recorded at the statement date are accrued expenses. Interest, rent, taxes, and salaries are typical accrued expenses.
Accrued revenues Revenues earned but not yet recorded at the statement date are accrued revenues. Accrued revenues may accumulate (accrue) with passing of time, as in the case of interest...
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