10 Payables are liabilities to pay for goods or services that have been received or supplied and have been invoiced or formally agreed with the supplier (e.g. Accounts Payable)
20 Accruals are liabilities to pay for goods or services that have been received or supplied but have not been paid, invoiced or formally agreed with the supplier. Although it is sometimes necessary to estimate the amount or timing of accruals, the uncertainty is generally much less than for provisions.
