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Increase in expenses during that accounting period in a company with the aim of anticipating future payments (an accrual of operating expenses and the creation of liability accounts done in an effort with the aim to reduce future-year operating expenses). This is usually done for accounting policy or tax reasons.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/