the second week of work. After this trial period, the award of time may begin or it may be retroactive, back to the date of hire. Rollover/carry over Some accrual policies have the ability to carry over or roll over some or all unused time that has been accrued into the next year. If the accrual policy does not have any type of rollover, any accrued time that is in the bank is usually lost at the end of the employer's calendar year. Other uses When referring to clinical trials, the definition of "accrual" is either the process of recruiting patients into a trial, or the number of patients in a trial. See also Accrued interest Accrued jurisdiction Accrued liabilities Revenue recognition Matching principle Accrual basis accounting Deferrals in accounting References External links Transition to Accrual Accounting — International Monetary Fund Technical Guidance Note Accounting terminology Liability (financial accounting)