{"ok":true,"canonical_url":"https://dealroom.so/glossary/accruing","api_url":"https://dealroom.so/api/public/glossary/accruing","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"accruing","term":"Accruing","group":"Reading the business","definition":"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":"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.","url":"https://dealroom.so/glossary/accruing","official_sources":[],"related":[{"slug":"deferred","term":"Deferred","url":"https://dealroom.so/glossary/deferred"},{"slug":"liability","term":"Liability","url":"https://dealroom.so/glossary/liability"},{"slug":"seller-note","term":"Seller note","url":"https://dealroom.so/glossary/seller-note"},{"slug":"balance-sheet","term":"Balance Sheet","url":"https://dealroom.so/glossary/balance-sheet"}],"related_questions":[]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Accruing","url":"https://dealroom.so/glossary/accruing","source_type":"DealRoom Data"}}