nonaccrued
/ˌnɑnækˈruːd/Definitions
1. adjective
not yet included in an account or calculation, especially as a liability or expense
“The company’s nonaccrued pension liabilities are a significant concern for investors.”
2. noun
a liability or expense that has not yet been included in an account or calculation
“The nonaccrued pension costs were a major factor in the company’s decision to restructure its benefits.”