accrual

[uh-kroo-uhl]
noun
1.
the act or process of accruing.
2.
something accrued; accretion.

Origin:
1875–80; accrue + -al2

nonaccrual, adjective
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World English Dictionary
accrual (əˈkruːəl)
 
n
1.  the act of accruing
2.  something that has accrued
3.  accounting a charge incurred in one accounting period that has not been paid by the end of it

Collins English Dictionary - Complete & Unabridged 10th Edition
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Example sentences
Prior year results have been restated to reflect the accrual of unrealized net losses on derivative transactions.
Under accrual accounting, revenue is reported for taxes when it is earned, not when received.
They changed the benefits program and combined sick days with vacation accrual.
No material adjustments to the accrual are anticipated.
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