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Déantar an tréimhse idir tráth a ndéantar idirbheart a thaifeadadh mar cheann a fhabhraíonn sna cuntais neamhairgeadais, agus tráth a ndéantar an íocaíocht iarbhír a thabhairt le chéile trí shuim infhála a thaifeadadh sa chuntas airgeadais i gcuntais páirtí amháin agus suim iníoctha a thaifeadadh i gcuntais an pháirtí eile.
The period of time between the moment a transaction is recorded as accruing in the non-financial accounts, and the moment the payment is actually made, is bridged by recording an account receivable in the financial account in the accounts of one party and an account payable in the accounts of the other party.