accretion business definition
- The accumulation of theoretical gains in value on discount bonds with the expectation that the securities will be redeemed at maturity. Excluding municipals, the amount of annual accretion is taxable on an original-issue discount bond even though only a small amount of interest or no interest at all is paid each year. See also imputed interest.
- The gradual accumulation of land due to natural causes. For example, sediment carried in a stream is deposited along its banks.
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