Plural of accrual; amounts of money or benefits that have accumulated or are owed but not yet paid or received, used frequently in accounting.
From 'accrue' plus '-al' (the action or result), then pluralized with '-s'. Became standard accounting terminology in the 19th-20th centuries.
Accountants love 'accruals' because they let companies count money they've earned but haven't actually received yet—it makes financial statements show the real state of the business.
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