Working with Accrual Types 
An accrual type is a set of conditions used to represent the differences between cost accounting and financial accounting.
Example
The legal life of a machine is 50 years, but in the company’s point of view, the estimated useful life is 60 years. This causes the monthly depreciation expenses to be different in financial accounting and cost accounting. In this case, you need to define an accrual type and record the cost accounting depreciation using two additional accounts. The difference then appears in the cost accounting reconciliation report.
Note
Accrual types are defined only for use in the cost accounting reconciliation report. They do not impact other reports.
Authorization is required for viewing and defining accrual types.
To define accrual types, choose 
Financials 
Cost Accounting Accrual Type 
.