An accrued expense / cost is the value of goods delivered / services rendered that have been made over a period, but that has not been paid until the next period.
Expenditure from the supplied may goods / services rendered during the period which has not had time to get paid for whatever reason to accrued (be charged) during the period. During the next period, when they are paid to deal with the accounts in two ways - explained below by two different accounting example.
An accrued expense / accruals also called for an interim debt / interim liabilities, which is an umbrella term for kontogrupp 29 accrued expenses and deferred income. Read more for interim debt.
Another common name is an interim entry / accruals, which also includes interimsfordringar.