Sorry, you need to enable JavaScript to visit this website.

Title: Section 441.8 - Accrual

441.8 Accrual. (a) The recognition of events and conditions as they occur, rather than in the period of their receipt, or payment.

(b) The partial recognition of an item of revenue or expense and its related assets or liability resulting from the lack of coincidence of the reporting period and the contractual or benefit period.

(c) An amount accrued.
 

Volume

VOLUME C (Title 10)

up