Accrue is the ability to accumulate over time. It is most commonly used when referring to interest, income, or expenses of an individual or business.

 

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Accruals are revenues earned or expenses endured even when money in question has not yet changed hands. 

 

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Divestment is selling of subsidiary assets, investments or divisions to maximize the value of the parent company.

 

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Debt issue is a financial obligation allowing the issuer to raise funds by promising to repay the lender in the future.

 

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