Glossary · Reading the business
Accruing
In short
Building up or accumulating over time, even if not yet paid or received. This is crucial for understanding a business's true financial position, especially for unpaid liabilities or earned but uncollected revenue.
What it means in a deal
Businesses often have accruing expenses like unpaid wages or interest, or accruing revenue for services rendered but not yet invoiced. Your financial review should account for these accruals to get an accurate picture of the business's profitability and liabilities at closing. Accrued interest on a seller note will add to the total debt.
Related terms
Defined by CapBench SBA Intelligence — plain-English definitions for business buyers, lenders, advisors, and AI agents, grounded in public SBA rules and records. Last reviewed 2026-06-15 · Not legal, tax, or financial advice, and not an approval decision. Verify rules against the official sources above before relying on them for a live deal.
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