0 a gradual increase in an amount of money
2 → accrued expense
This gives the cost now of providing for an additional year's accrual of pension payable from retirement.
Benefits of the income-related scheme are a function of the number of years of employment, age-weighted accrual rate, and the wage.
Many of the prior studies have used unexpected accruals to proxy for earnings management.
Moreover, the valuation that the market placed on the pension-related accruals was indistinguishable from that placed on sponsors' core earnings.
This difference in accrual rates affects the funding limitations of plans.
At any given age, some workers will have positive accruals and others may have negative accruals.
Once again, age is the cause of the greatest difference in the increases in the benefits attributable to pension accrual.
We consider a 2 % annual benefit accrual and compare the proposal again with current law.
