accretion


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Accretion

The act of adding portions of soil to the soil already in possession of the owner by gradual deposition through the operation of natural causes.

The growth of the value of a particular item given to a person as a specific bequest under the provisions of a will between the time the will was written and the time of death of the testator—the person who wrote the will.

Accretion of land is of two types: (1) by alluvion, the washing up of sand or soil so as to form firm ground; and (2) by dereliction, as when the sea shrinks below the usual watermark. The terms alluvion and accretion are often used interchangeably, but alluvion refers to the deposit itself while accretion denotes the act. Land uncovered by a gradual subsidence of water is not an accretion; it is a reliction.

accretion

noun addition, advance, annexation, augmentation, enlargement, extension, gain, growth
See also: accession, accumulation, boom, collection, compilation, cumulation, development, enlargement, increase, increment

accretion

1 the natural increase in the area of land by accumulation of soil and the like. In Scotland the Roman term ALLUVIO is used for the same concept.
2 in Scotland, the term used in conveyancing to denote the fortification of a title by subsequent acquisition of ownership.

ACCRETION. The increase of land by the washing of the seas or rivers. Hale, De Jure Maris, 14. Vide Alluvion; Avulsion.

References in periodicals archive ?
It is the only confirmed system that shows supercritical accretion (that is, an excessive amount of accretion that results in a very powerful outflow).
They then compared the requirements to specific existing accretion models, which have predicted specific power and mass flow rates.
They cover mass and spin evolution of super-massive black holes, accretion and outflows, jets, news from the gamma-ray sky, feedback from AGN, and the radio-loud/radio-quiet dichotomy.
After adjusting for dividends and accretion on preferred stock, net earnings available to common shareholders for the three months ended June 30, 2010 were $515,000, or $0.
The rapid prototyping by material accretion permits to eliminate the aberration which consists for an engineer to conceive an object in three dimensions, to represent it in two dimensions, and then, in workshop, to interpret this representation for making a prototype in three dimensions (Askeland, 1984).
The current study examines these company characteristics to determine if earnings management exists relative to the accrual of accretion expense under SFAS No.
Most material drawn toward a black hole doesn't dive directly in but forms a swirling disk, called an accretion disk, around the hole.
Asset and liability amounts under SFAS 143 result in depreciation and accretion expenses each year.
Research: The point of the study was to evaluate the long-term effects of calcium supplementation on bone accretion among females from childhood to young adulthood.
The nature and age of accreted terranes provide insight into processes and paleogeography preceding terrane accretion.
According to Karpat, "The genesis of Turkish nationalism was a multifaceted process occurring in several stages of identity accretion proceeding from universal Ottomanism and Islamism to specific ethnic Turkishness and Turkism"(13).