Definition of "accruals" []

• Plural form of accrual. (noun)

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• "Porter showed the court a string of correspondence between Nortel's finance team and Deloitte and Touche, its independent auditor for over a century, in which Deloitte raised concerns but ultimately approved of balance sheets featuring a surplus of so-called accruals, or liabilities calculated in prior quarters."
• "Last questions for Bob, in terms of the SG&A costs with the end of the fiscal year coming up any kind of accruals or bonuses or anything else that we could see reverse in the fourth quarter and maybe give you a one time reduction in SG&A costs?"
• "The company, a subsidiary of Hindalco Industries Ltd, would finance the deal from internal accruals and borrowings."