This non-cash net income earned by a business is counted as Net Income minus Cash Flows from Operations.
Net income - Net cash from operating activities
Big Accruals mean big non-cash revenues, such as sales for customers not yet paid. Negative values of this parameter indicate that a company often receives an advance payment for goods or services, or has large non-cash expenses, such as depreciation. Additional research and care should be taken with businesses that have a large and long-term positive Accruals.