AccretionThe method of producing incremental, periodic increases in the book or carrying worth of an asset. For example, when a bond is bought at a cost below 100, the difference involving the acquire price and the par value, the discount, is accreted. Discounts are generally accreted in roughly equal amounts that absolutely do away with the discount by the time that the bond has matured, or by the contact 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 funds due from affiliates. For governments and nonprofit organizations utilizing fund accounting, it does not involve funds due from other funds owned by the similar entity. Accounts receivable is the correct to receive 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 though enabling the securities to stay registered in the name of the owner.

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