Ako je to stavka na strani pasive (obaveza), ovde vam ne treba "zbirni" izraz (accruals) jer tu onda ne spadaju "AVR" pa su razgraničenja "accrued expenses"

http://www.investopedia.com/ask/answers/030215/whats-differe...
In accounting, accrued expenses and provisions are separated by their respective degrees of certainty. All accrued expenses have already been incurred but are not yet paid for. Provisions are far less certain, but they are not completely uncertain.

All accruals are divided into either expenses or revenues. An accrued expense is one that is known to be due in the future with certainty.
Provisions are allocated towards probable, but not certain, future obligations.



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Note added at 1 day2 hrs (2017-03-25 11:47:04 GMT)
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Da malo raspetljamo aktivna (AVR) i pasivna vremenska razgraničenja (PVR)... :)

accruals and deferrals
http://flashcards.accountinginfo.com/accruals-and-deferrals/

Accruals
Accrued revenues and expenses are recognized before cash is received or paid.
Under accrual basis accounting, revenues are recognized when they are earned even if cash is not received yet. In this case, an accrued revenue is recognized.
= AVR • Potraživanja za nefakturisani prihod
Expenses that are recognized as they are incurred and cash is paid later are the accrued expenses.
= PVR • Unapred obračunati troškovi (npr. el. energija koju plaćamo tek u narednom mesecu)
Deferrals
Deferred revenues and expenses are recognized after cash is received or paid.
In the case of a deferred revenue, revenue recognition is deferred until revenue is earned even if cash has been received.
= PVR • Unapred naplaćeni prihod; Obračunati prihodi budućeg perioda
For a deferred expense, expense is recognized later while cash payment is made now (prepayments).
= AVR • Unapred plaćeni troškovi