An accrual is the configuration that adds units to a worker's time off plan balance. It specifies both the quantity awarded and the conditions or timing under which the worker receives that quantity. The amount can be a constant or can be calculated from factors such as service, location, worker type, or other report-field values.
The accrual definition also establishes processing priority, scheduling rules, adjustment and override permissions, eligibility requirements, accrual-frequency overrides, and applicable limits. Because accruals increase balances, they are used only with time off plans that have balance tracking enabled. A basic plan that does not track a balance has no need for an accrual component.
A time off type provides the category name displayed to users. An underlying time off represents the absence and subtracts approved units from the plan balance. Leave dates are managed through leave-of-absence requests and leave-type configuration. These functions are distinct from the accrual. Option B correctly combines the two defining characteristics: the amount awarded and when that award is made.
Reference: Workday Education-Time Off Plans and Components, Accrual