Accrual Position

[the_kaloyan]

Пожалуйста, помогите перевести.
Accrual Position, Accrual Number
Выражение встречается в следующем контексте:
Current Cost Depreciation (CCD) and the prepayment/accrual position are used (inter alia) in the calculation of the Regulatory Capital Value, one of the regulatory devices for determining the revenue needed by the business to provide a return on the capital invested. The RCV is remunerated through price limits and is established for each company in the Periodic Review
Заранее спасибо