accrued expense
US /əˌkruːd ɪkˈspens/
UK /əˌkruːd ɪkˈspens/

1.
gasto acumulado, gasto devengado
an expense that has been incurred but not yet paid
:
•
The company recorded an accrued expense for utilities used but not yet billed.
La empresa registró un gasto acumulado por servicios públicos utilizados pero aún no facturados.
•
Understanding accrued expenses is crucial for accurate financial reporting.
Comprender los gastos acumulados es crucial para una contabilidad financiera precisa.