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AccretionThe approach of creating incremental, periodic increases in the book or carrying value of an asset. For example, when a bond is bought at a value under one hundred, the difference involving the obtain price tag and the par worth, the discount, is accreted. Discounts are usually accreted in roughly equal amounts that fully eradicate the discount by the time that the bond has matured, or by the get in touch with date, if applicable. Accounts receivableAn asset account that reflects amounts due from private persons or organizations for goods and services furnished. For corporations, accounts receivable excludes funds due from departments, but may include things like funds due from affiliates. For governments and nonprofit organizations applying fund accounting, it does not include funds due from other funds owned by the exact same entity. Accounts receivable is the proper to obtain payment for goods sold or leased or for services rendered exactly where those rights are not evidenced by an instrument or by chattel paper. Account manage agreementAn agreement perfecting a creditor's interest in a securities account even though permitting the securities to stay registered in the name of the owner.