Definition: In finance, "superaccruing" refers to a situation where an investment or loan is being reclassified as accruing interest when it should be due on time. This means that the interest rate has been adjusted upward in order to bring the payment into line with the normal accrual schedule for the period. For example, if a company borrows money at a 10% annual interest rate, and then later reclassifies the loan as accruing interest at 20%, it