accrual
UK[əˈkruːəl]US[əˈkruːəl]
n
the act or process of accumulating or increasing over time, especially of money or benefits.
n
an amount of money that has been earned or incurred in a given period but has not yet been received or paid.
Morpheme Breakdown
ac
crue
al
ac
to
crue
to grow
al
Etymology
the word 'accrual' has its roots in the latin verb 'accrescere', meaning 'to grow to' or 'to increase'. this verb itself is a compound of the prefix 'ad-' (to) and 'crescere' (to grow). the term entered middle english via old french 'acreu', the past participle of 'acreistre' (to increase). the modern english form, with the suffix '-al' denoting an action or its result, concretizes the abstract process of gradual growth, particularly in financial contexts where it refers to the recognition of revenue or expenses as they are earned or incurred, not merely when cash is exchanged.
Analysis
Structure: ac + crue + al
ac- (latin, ad-, a prefix meaning 'to' or 'toward'), crue (latin, crescere, meaning 'to grow'), -al (latin, -alis, a suffix forming nouns of action or result).
Examples
the company uses the accrual method of accounting.
there was a significant accrual of interest on the savings account.
the report details the monthly accrual of vacation time for employees.