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The note rate (or accrual) rate is used to calculate the interest added to the loan balance each month.
en.wikipedia.org Due to the nature of double-entry accrual accounting, retained earnings do not represent surplus cash available to a company.
en.wikipedia.org In marriages contracted since 1984 with an antenuptial contract, the accrual system will apply to the marriage unless it is specifically excluded by the contract.
en.wikipedia.org But instead of using projected balance sheet accounts, large accruals are reversed and cash effects are calculated based upon statistical distributions and algorithms.
en.wikipedia.org The doctrine is used most often for deciding when cash method (as opposed to accrual method) taxpayers are to include certain non-cash income items.
en.wikipedia.org