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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

accrued expense  

Definition 1.

An expense that is incurred, but not yet paid for, during a given accounting period.
 

Definition 2.

An accounting expense recognized in the books before paying for it. It is a liability, usually current. These expenses are typically periodic and documented upon a company's balance sheet due to the high probability of collection.
 
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