自然増加

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a method of accounting in which each item is entered as it is earned or incurred regardless of when actual payments are received or made

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出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2016/01/04 18:02:22」(JST)

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Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payable, accounts receivable, goodwill, deferred tax liability and future interest expense.^[1]

Accruals in accounting

For example, a company delivers a product to a customer who will pay for it 30 days later in the next fiscal year, which starts a week after the delivery. The company recognizes the proceeds as a revenue in its current income statement still for the fiscal year of the delivery, even though it will get paid in cash during the following accounting period.^[2] The proceeds are also an accrued income (asset) on the balance sheet for the delivery fiscal year, but not for the next fiscal year when cash is received.

Similarly, a salesperson, who sold the product, earned a commission at the moment of sale (or delivery). The company will recognize the commission as an expense in its current income statement, even though the salesperson will actually get paid at the end of the following week in the next accounting period. The commission is also an accrued expense (liability) on the balance sheet for the delivery period, but not for the next period when the commission (cash) is paid out to the salesperson.

The term accrual also often used as an abbreviation for the terms accrued expense and accrued revenue that share the common name word, but they have the opposite economic/accounting characteristics.

Accrued revenue: revenue is recognized before cash is received.
Accrued expense: expense is recognized before cash is paid out.

Accrued revenue

Accrued revenue (or accrued assets) is an asset, such as unpaid proceeds from a delivery of goods or services, when such income is earned and a related revenue item is recognized, while cash is to be received in a later period, when the amount is deducted from accrued revenues.

In the rental industry, there are specialized revenue accruals for rental income which crosses month end boundaries. These are normally utilized by rental companies who charge in arrears, based on an anniversary of a contract date. For example a rental contract which began on 15 January, being invoiced on a recurring monthly basis will not generate its first invoice until 14 February. Therefore at the end of the January financial period an accrual must be raised for sixteen days' worth of the monthly charge. This may be a simple pro-rata basis (e.g. 16/31 of the monthly charge) or may be more complex if only week days are being charged or a standardized month is being used (e.g. 28 days, 30 days etc.).

Accrued expense

Accrued expense is a liability whose timing or amount is uncertain by virtue of the fact that an invoice has not yet been received.^[3] The uncertainty of the accrued expense is not significant enough to qualify it as a provision. An example of an accrued expense is a pending obligation to pay for goods or services received from a counterpart, while cash is to be paid out in a later accounting period when the amount is deducted from accrued expenses.

Under International Financial Reporting Standards, this difference is best summarized by IAS 37 which states:

"11 Provisions can be distinguished from other liabilities such as trade payables and accruals because there is uncertainty about the timing or amount of the future expenditure required in settlement. By contrast:

"(a) trade payables are liabilities to pay for goods or services that have been received or supplied and have been invoiced or formally agreed with the supplier; and

"(b) accruals are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier, including amounts due to employees (for example, amounts relating to accrued vacation pay). Although it is sometimes necessary to estimate the amount or timing of accruals, the uncertainty is generally much less than for provisions.

"Accruals are often reported as part of trade and other payables, whereas provisions are reported separately."

To add to the confusion, some legalistic accounting systems take a simplistic view of 'accrued revenue' and 'accrued expenses", defining each as revenue or expense that has not been formally invoiced. This is primarily due to tax considerations, since the act of issuing an invoice creates, in some countries, taxable revenue, even if the customer does not ultimately pay and the related receivable becomes uncollectable.

Accruals in payroll

In payroll, a common benefit that an employer will provide for employees is a vacation or sick accrual. This means that as time passes, an employee accumulates additional sick leave or vacation time and this time is placed into a bank. Once the time is accumulated, the employer or the employer's payroll provider will track the amount of time used for sick or vacation.

Length of service

For most employers, a time-off policy is published and followed with regard to benefit accruals. These guidelines ensure that all employees are treated fairly with regard to the distribution and use of sick and vacation time.

Within these guidelines, the rate at which the employee will accumulate the vacation or sick time is often determined by length of service (the amount of time the employee has worked for the employers).

Trial period

In many cases, these guidelines indicate there is a trial period (usually 30 to 90 days) where no time is awarded to the employee. This does not prevent an employee from calling in sick immediately after being hired, but it does mean that they will not get paid for this time off. However, it does prevent an employee, for example, scheduling a vacation for the second week of work. After this trial period, the award of time may begin or it may be retroactive, back to the date of hire.

Rollover/carry over

Some accrual policies have the ability to carry over or roll over some or all unused time that has been accrued into the next year. If the accrual policy does not have any type of rollover, any accrued time that is in the bank is usually lost at the end of the employer's calendar year.

Other uses

When referring to clinical trials, the definition of "accrual" is either the process of recruiting patients into a trial, or the number of patients in a trial.^[4]

References

^ "Accruals". Investopedia.com. Archived from the original on 30 December 2009. Retrieved 6 January 2010.
^ "Accrual Accounting". Investopedia.com. Archived from the original on 5 January 2010. Retrieved 6 January 2010.
^ Haber, Jeffry R (2004). Accounting demystified. AMACOM Div American Mgmt Assn. p. 91. ISBN 978-0-8144-0790-5. Retrieved 2 April 2012.
^ "Clinical Trials Dictionary". CancerGuide.org. Retrieved 5 May 2012.

External links

Transition to Accrual Accounting — International Monetary Fund Technical Guidance Note
Accrual Accounting at Investopedia.com

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English Journal

Depressive symptoms are not associated with forearm bone accrual during adolescence.

Lourenço S1, Lucas R, da Silva DF, Ramos E, Barros H.Author information 1Institute of Public Health of the University of Porto, Rua das Taipas, 135-139, 4050-600, Porto, Portugal, slourenco@med.up.pt.AbstractAlthough depression has been associated to worst bone physical properties in adulthood, this study showed that depressive symptoms were not significantly associated to bone mineral density measured at the forearm during adolescence.
Archives of osteoporosis.Arch Osteoporos.2014 Dec;9(1):173. doi: 10.1007/s11657-014-0173-4. Epub 2014 Mar 12.
Although depression has been associated to worst bone physical properties in adulthood, this study showed that depressive symptoms were not significantly associated to bone mineral density measured at the forearm during adolescence.PURPOSE: Depressive conditions have been related to the reduction of
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Sample size determination for paired right-censored data based on the difference of Kaplan-Meier estimates.

Su PF1, Li CI2, Shyr Y3.Author information 1Department of Statistics, National Cheng Kung University, Tainan 70101, Taiwan.2Department of Applied Mathematics, National Chiayi University, Chiayi 60004, Taiwan.3Center for Quantitative Sciences, Vanderbilt University, Nashville, TN 37232, USA.AbstractSample size determination is essential to planning clinical trials. Jung (2008) established a sample size calculation formula for paired right-censored data based on the logrank test, which has been well-studied for comparing independent survival outcomes. An alternative to rank-based methods for independent right-censored data, advocated by Pepe and Fleming (1989), tests for differences between integrated weighted Kaplan-Meier estimates and is more sensitive to the magnitude of difference in survival times between groups. In this paper, we employ the concept of the Pepe-Fleming method to determine an adequate sample size by calculating differences between Kaplan-Meier estimators considering pair-wise correlation. We specify a positive stable frailty model for the joint distribution of paired survival times. We evaluate the performance of the proposed method by simulation studies and investigate the impacts of the accrual times, follow-up times, loss to follow-up rate, and sensitivity of power under misspecification of the model. The results show that ignoring the pair-wise correlation results in overestimating the required sample size. Furthermore, the proposed method is applied to two real-world studies, and the R code for sample size calculation is made available to users.
Computational statistics & data analysis.Comput Stat Data Anal.2014 Jun 1;74:39-51.
Sample size determination is essential to planning clinical trials. Jung (2008) established a sample size calculation formula for paired right-censored data based on the logrank test, which has been well-studied for comparing independent survival outcomes. An alternative to rank-based methods for in
PMID 24567661

Does source of patient recruitment affect the impact of communication on trust?

Hillen MA1, de Haes HC2, Verdam MG3, Smets EM2.Author information 1Department of Medical Psychology - Academic Medical Center, University of Amsterdam, Amsterdam, The Netherlands. Electronic address: M.A.Hillen@amc.uva.nl.2Department of Medical Psychology - Academic Medical Center, University of Amsterdam, Amsterdam, The Netherlands.3Department of Medical Psychology - Academic Medical Center, University of Amsterdam, Amsterdam, The Netherlands; Research Institute of Child Development and Education, University of Amsterdam, The Netherlands.AbstractOBJECTIVES: To investigate how comparable outcomes of medical communication research are when using different patient accrual methods by comparing cancer patients organization members with outpatient clinic patients.
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