Glossary

Accrued return

An accrued return is a preferred or other contractual return that accumulates over time before payment. The governing documents define its calculation and timing.

Why it matters to a capital raiser

I make the accrual method clear so investors can understand the economics being discussed.

A term can mean something different in a particular deal, so read it with the governing documents. General education only. Not legal, tax or investment advice.