ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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ACCRUAL is the recognition of revenue when earned or expenses when incurred regardless of when cash is received or disbursed.
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SETTLEMENT, in securities, is the conclusion of a securities transaction; a broker/dealer buying securities pays for them; a selling broker delivers the securities to the buyer's broker.
OPERATING REVENUE is that revenue realized from the day-to-day operations of the entity, e.g., sales revenue.