Payments are consum immiately and are not deferr. Accru expenses include payments that have been deferr but have not yet been paid. They represent obligations that the company must pay in the future. They are record in the company’s accounts receivable. The amortization of these expenses The sales are deferr to the period in which they are payable. Example of accru expenses Q: There are still Egyptian pounds for electricity and water bills for the current year that have not yet been paid.

Deadline date From general Company’s accounts

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