0 a gradual increase in an amount of money --
1 an increase in an amount of money over a period of time: --
2 → accrued expense --
Indeed, pension accruals are potentially worse than noise, as there are times when they have been negatively correlated with the value of pension assets.
If the funding ratio drops below 60 %, the plan will be frozen and benefit accrual will cease.
Table 1 shows a 'typical ' accrual rate in these cases.
We assume an accrual rate of 1/60th for the private sector and of 1/80th for the public.
I only conjecture that the optimal accrual rate is lower than that of the naive (fair) benefit at the normal retirement age.
Increase of target accrual to bone mineral density sub-protocol from 200 to 400 patients.
Caloric restriction prevents age-associated accrual of oxidative damage to mouse skeletal muscle mitochondria.
We consider a 2 % annual benefit accrual and compare the proposal again with current law.
