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accretion expense
In accounting, accretion expense is an expense recognized when updating the present value of a balance sheet liability.〔Cheri Reither Mazza, PhD, CPA ("SFAS 143 on Asset Retirement Obligations" ), ''The CPA Journal - New York State Society of CPAs'', January 2003, Retrieved on 28 April 2013.〕 In particular, accretion expense is a phrase used in topic 410-20 of the United States GAAP Codification of Accounting Standards (SFAS 143), which is the topic of reporting asset retirement obligations. This kind of liability typically has a long and predetermined life on a company's balance sheet, and so it is valued using a discounted cash flow measurement. The accretion expense amounts to a change in the liability due to time and the discount rate applied.
==Accretion expense example==
If an accountant originally recognizes the present value (PV) of a liability at $1300, which has a future value (FV) of $2000, the accountant periodically increases the PV of the liability, bringing it closer to its FV. If the above liability (an asset retirement obligation for example) had a discount rate of 10% per annum with annual compounding, the accretion expense for the first 365 days of carrying the liability would be $130, and the PV of the liability as of the end of these 365 days would be $1430.
A higher accretion expense should be recognized for each successive term of 365 days, so the accretion expense for the 365 days starting after the first 365 days is $143. At 730 days after making the commitment, the PV of the liability totals $1573.
In general, it is not to be expected that a company's statement dates will coincide with the anniversary dates of these commitments. Typically, a company prorates its accretion expense based on the amount of time that it maintained the underlying commitment during the period reported.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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