The Law Dictionary

Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

ACCRETION Definition & Legal Meaning

Definition & Citations:

A periodic increase in the value of an ASSET or LIABILITY originally issued, granted, or sold at a discount to FACE VALUE. In general, the contract will increase on a straightline basis towards face value as maturity of the transaction approaches. See also ACCRETION OF DISCOUNT, AMORTIZATION,ORIGINAL ISSUE DISCOUNT.

Disclaimer

This article contains general legal information but does not constitute professional legal advice for your particular situation. The Law Dictionary is not a law firm, and this page does not create an attorney-client or legal adviser relationship. If you have specific questions, please consult a qualified attorney licensed in your jurisdiction.