accrual

noun5

1. •
   The act or process of accruing; accumulation.
2. •
   An increase; something that accumulates, especially an amount of money that periodically accumulates for a specific purpose

   • The finding out of the source accrual or arisal of income is not material as the incidence of charge is dependent on the place of accrual or arisal of income. — 1985
3. •
   Recruitment (of participants) to a clinical trial.
4. •
   from the creditor's viewpoint, a receivable incurred in one fiscal year, but paid during another.
5. •
   from the debtor's viewpoint, a debt incurred in one fiscal year, but paid during another.