accruedadj.

1656 A. L. Fox tr. F. Würtz Exper. Treat. Surg. ii. xviii. 129 An accrued hurt is worse than one that is made.

1780 R. Kirwan in Philos. Trans. (Royal Soc.) 71 18 To determine..the real specific gravity of this acid..the quantity of accrued density must be found, and subtracted.

1797 J. Brand Considerations on Depression of Funds 4 The gross price of a stock consists of two parts—the present value of the capital, and that of its accrued interest payable at the next dividend.

1845 T. Jarman Treat. Wills II. xlvii. 623 The question was, whether E., the last survivor, was entitled to the accrued shares of the two deceased survivors.

1881 Times 19 Feb. 9/5 With an accrued surplus of revenue over expenditure and an augmenting income.

1929 Accounting Rev. 4 190 The accrued commercial payroll will be determined by the payroll department.

1989 M. H. Kingston Tripmaster Monkey (1990) ii. 60 The regular workers accumulated one day of sick leave per month. He had used up his accrued days.

2002 Making Property Work (Land Securities plc) Mar. 76 A subordinated loan from the group of £149.4m, including accrued interest, and an amount rechargeable to Telereal of £2.3m in respect of services provided by the group.

1810 C. T. Watkins Portable Cycl. Accrued, in heraldry, means a tree full blown.

1863 C. Boutell Man. Heraldry xii. 70 Trees..if grown to maturity, are accrued.

1912 P. Allen Peeps at Heraldry 36 In blazoning trees and all that pertains to them, the following terms are used: Growing trees are blazoned as ‘issuant from a mount vert’; a full-grown tree, as ‘accrued’; [etc.].

1960 J. Franklyn Shield & Crest v. 161 A tree in its full vitality, which the textbooks, but only they, declare should be heraldically designated accrued, may appear to be suspended by magical means in mid-air—the roots fully exposed.

1908 Statistics of Cities having Population over 30,000 (U.S. Bureau of Census) 34/2 The conditions which determine whether summaries should be prepared on the basis of revenue receipts and payments for expenses or on the basis of accrued revenues and accrued expenses.

1915 Amer. Econ. Rev. 5 865 Several items of accrued expenses payable are given as deferred liabilities.

1939 Jrnl. Land & Public Utility Econ. 15 207/2 There was no uniform procedure in handling the accrued charges.

1961 Accounting Rev. 36 227/1 Differences between actual and accrued costs should be retained on the balance sheet as deferred charges or credits against future operations.

2002 E. McLaney & P. Atrill Accounting (rev. ed.) iii. 65 The amount outstanding..represents an outstanding liability at the balance sheet date and will be included under the heading ‘Accruals’ or Accrued expenses in the balance sheet.