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I wouldn\'t recommend sex, drugs or insanity for everyone, but they\'ve always worked for me.
Accrued income has been earned but has yet to be received. Mutual funds or other pooled assets that accumulate income over a period of time but only pay out to shareholders once a year are by definition accruing their income. Individual companies can also accrue income without actually receiving it, which is the basis of the accrual accounting system.