👉 Non-accrual Non-accrual is a term used in accounting that refers to an account that has been recorded but not yet recognized for revenue or expense purposes. It is often associated with accounts that have not yet been paid for, such as accounts receivable and accrued expenses. Non-accruals are typically treated as uncollectible debts since they have not yet been paid. This means that the company does not recognize any revenue from those non-accruals until
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