Magma is a mixture of molten and semi-molten rock found below Earth's surface. Most magma consists of four types of materials: liquid rock, crystallized minerals, solid pieces of rock, and dissolved gases. When magma escapes through a volcano onto Earth's surface, scientists call it lava.
Download the Accretion of Duties Form (PDF, 8K) An accretion of duties is a promotion resulting from the upgrading of an employee's position because of additional duties and responsibilities. Jobs change and evolve for many reasons.
In accounting, accretion expense is the expense created when updating the present value of an instrument. For example, if you originally recognize the present value of a liability at $650, which has a future value of $1000, every year you must increase the PV of the liability as it comes closer to its FV.