Alexandra Duckitt (asker) Apr 18, 2018:

Sorry for taking such a long time to comment on your answers to my query. Thank you to each of you for taking the time and trouble to respond and for your helpful comments

RobinB Apr 15, 2018:

recharged Yes, "recharged" is the term commonly used especially in the UK. The question of whether these are "accruals" will also depend on whether this is an Austrian GAAP or an IFRS income statement (I suspect the former, because this wouldn't generally be presented separately under IFRSs). I hesitate to agree 100% with "accruals" here, because as a rule, only cash expenditures are recharged, not non-cash expenses (such as accruals or provisions). But only a closer examination of the context could produce a satisfactory answer.