devengar

Intereses a pagar sobre los depósitos consignados conforme se van devengando (es decir, sobre la base del devengo) en lugar de cuando se pagan en realidad (es decir, sobre la base del efectivo).
Interest payable on deposits recorded as it accrues (i.e. on an accruals basis) rather than when it is actually paid (i.e. on a cash basis).
Intereses a cobrar sobre los préstamos consignados conforme se van devengando (es decir, sobre la base del devengo) en lugar de cuando se cobran en realidad (es decir, sobre la base del efectivo).
Interest receivable on loans recorded as it accrues (i.e. on an accruals basis) rather than when it is actually received (i.e. on a cash basis).
El sistema judicial, la policía y el ejército han sido objeto de importantes reformas, que en la actualidad están devengando dividendos beneficiosos.
The judiciary, police and military have all undergone significant reforms, which are currently paying beneficial dividends.
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